A new study conducted by LifeWay Research has found that more than four-fifths of American churchgoers believe that tithing is a Biblical command that is still applicable to the church today.

The findings of the survey, conducted between Aug. 22-30 2017, revealed that 83 percent of churchgoers agree that tithing is still a requirement for the church today. Eight percent disagreed, while 10 percent said they were not sure.

Most churchgoers have said that they give tithes, but some have admitted that not all offerings go to the church.

Forty-eight percent of the respondents said that tithes can be directed at Christian ministries instead of the church, while 18 percent said that it can be donated to a secular charity. Thirty-five percent said that tithes can go to another church, while 34 percent believe that it can be donated to a person in need.

"For many churchgoers, tithing is just another term for generosity," said Scott McConnell, executive director of LifeWay Research.

In contrast, 47 percent believe that only donations that go the church count as tithing.

A majority of churchgoers (62 percent) prefer to give their tithes by check, including 59 percent who hand over their check at church and three percent who send the check by mail. Half prefer to donate cash at church, while 11 percent say they tithe through the church's website.

McConnell believes that many churchgoers still prefer to give tithes using cash or check. "Giving is considered an act of worship—and clicking on a mouse may not feel as holy as putting your offering in the collection plate," he said.

The participants of the survey include 1,000 Protestant pastors and 1,010 Americans who attend services at a Protestant or nondenominational church at least once a month.

Among pastors, 72 percent said that they believe that tithing still applies to the church today. However, pastors hold differing opinions when it comes to defining the rules of tithing.

Seventy-three percent believe that a tithe should be 10 percent of a person's income, while 56 percent say it should be 10 percent of an individual's gross income. Seventeen percent of pastors believe that tithing should be 10 percent of the net income.

Eleven percent believe that it should be whatever a person sets aside to give, and seven percent say it should be whatever the amount an individual decides to donate.

"Both pastors and churchgoers see giving as a vital part of their faith. They don't always agree on how much a churchgoer should give. But most seem to see 10 percent as an ideal to strive for," McConnell said.