By far the most famous passage in the Gospels about tithing is the account of the widow’s mites.
The account is found in Mark 12:41-44 and Luke 21:1-4. Jesus and His disciples are in the temple, observing people bring their tithes and offerings. They observed the rich giving large amounts of money, and then saw a poor widow giving two mites.
Mites were very small copper coins, which today, would be equivalent to a few pennies. She did not give much at all. And yet, Jesus says that she gave more than all the rich, for they gave out of their wealth, but out of her poverty, she gave her last few coins.
This is a popular passage in sermons and teachings on tithing, and is often taught with two main points. First, we are told that this passage teaches that Jesus is not so concerned with the amount a person gives, but with the percentage. It is likely that the rich people in the temple were tithing a full 10% of their income, and as a result, were giving huge sums of money to the temple. However, they still owned 90% of their wealth. The poor widow, on the other hand, though she only gave two mites, gave 100% of what she had, and left with nothing. So, we are told that the amount we give to God is not as important as the percentage.