Tithing—Today?
MONEY—a sensitive subject for many people.
Those who have money, don’t want to part with it. Those who don’t have it, long for it. Yet from the time of
man’s creation on this earth, God has given instructions on tithing—paying ten
percent of our income to God who gave it in the first place.
But what about today? Is tithing
important? Does it make a difference to God whether we tithe or not? If so,
where do we send our tithes? In this booklet we will explore the Biblical
teaching on tithing in order to fully understand what relevance it has for us
today.
What Is Tithing?
Tithing—the practice of giving or paying ten percent to
God—is an ancient concept that is well-known to both pagans and worshippers of
the true God. The Encyclopedia Britannica, 1959, Vol. 22, points out, on page
252: “Tithes, a form of tribute consisting of a tenth of a man’s property or
produce, connected politically with taxation, and religiously with the offering
of first fruits to deity. This custom was almost universal in the ancient
world, and can be traced in
The Encyclopedia of Religion and Ethics, edited by
James Hastings, 1921, Vol. 12, elaborates on page 350: “Many nations and
tribes, if not nearly all, have had the custom of setting apart a portion of
their goods for the gods; and when, as was sometimes the case, the king or
chief was a sort of god, he took his share by compulsion… The Pelasgians are said by Stephanus
to have offered the tithe, which in later days they dedicated at
The same work explains on page 347: “Tithes are connected…
religiously with offerings of firstfruits… In
Tithing has also been taught, of course, throughout the
Bible. Although no Biblical scholar questions that tithing is Biblical, many
claim that the tithing LAW was only instituted at the time of Moses, and that
it was abolished at the time of Christ.
Is this true?
Many people who have learned that tithing is still valid for
us today, and who have begun to tithe, have noticed inexplicable financial,
physical and spiritual blessings in their lives. This is because God promises
physical and spiritual blessings if one is obedient to Him, and that includes
obedience to His command to tithe. Why, then, would God deprive man of this
BLESSING by abolishing the tithing law with Christ’s death? After all, Christ
did say that He came so that man could live even more abundantly (compare John
It is reported of John D. Rockefeller that he began to tithe
at the age of eight. Mr. Colgate, who produced and distributed Colgate
toothpaste, also began to tithe as a little boy. We are not saying, of course,
that everyone who tithes will become a multimillionaire, but we are reporting
the fact that these multimillionaires began to tithe at a very early age.
Again, we ask—Why would God do away
with tithing, if it is a law that is meant to bless man?
Tithing Before Moses
Biblical scholars recognize that righteous men practiced
tithing long before Moses. Many so-called scholars claim, however, that those
men individually and independently came up with the idea of tithing on their
own as a means of worshipping God, or that they did it voluntarily, without
being under any obligation from God to do so. This, however, distorts and
stretches the Biblical account.
One of the ancients who honored God with tithing was
righteous Abraham. We are told that Abraham gave a tithe of his income to the
high priest, Melchizedek. We read in Genesis 14:20 that Abraham gave him “a
tithe [or one-tenth] of all.” In the book of Hebrews, it is again mentioned
that Abraham gave Melchizedek “a tenth of the spoils” (Hebrews 7:4).
In passing, some teach today that tithing only relates to
agricultural products and farm produce of livestock, while excluding all other
forms of income; i.e., wages, income from a business or investments. Throughout
the pages of this booklet we will refute this concept. We may also state that
such a teaching can have the result of doing away with tithing in most cases.
We may want to ask the question: WHY would someone want to teach this?
What is their motive?
In any event, we read that Abraham gave Melchizedek a tithe
of “all” and a tenth of the “spoils.” Notice that the spoils included “all the
goods of
So then, why did Abraham give the high priest the tithe? Had
Abraham done it before, or was this the first time? And if it was the first
time, how did this thought enter his mind?
The context of both passages in Genesis 14 and Hebrews 7 shows
that Abraham practiced tithing as a way of life. We read that Abraham kept
God’s “charge.” We also find this statement from God Himself regarding Abraham,
that “Abraham obeyed My voice and kept My charge, My
commandments, My statutes, and My laws” (Genesis 26:5). In other words, Abraham
was OBEDIENT TO GOD IN EVERYTHING, and that included tithing in accordance with
God’s instructions.
We also read of the patriarch, Jacob, who became obedient to
God’s instructions on tithing, as well. When he fled for his life from his
brother Esau, God appeared to him in a dream. When Jacob awoke, he made a vow,
stating, “… of all that You give me I will surely give
a tenth [or tithe] to You” (Genesis 28:22).
Note that Jacob did not limit God’s tithe to just
agricultural or farm produce. Rather, he said: “… of ALL that You give me I will give a tenth to You.” The principle
should be clear—God’s tithe refers to ALL the increase.
Again, how did Jacob know that God required this of him? The
obvious answer is that Abraham, his grandfather, and Isaac, his father, had
taught him. However, Jacob had not yet begun to tithe, because he had not yet
accepted God as his God. Rather, he said, “If God will be with me, and keep me
in this way that I am going, and give me bread to eat and clothing to put on,
so that I come back to my father’s house in peace, THEN the Lord shall be my
God” (Genesis 28:20–21).
It has been said that Jacob’s vow was not conditional, but
that he made a commitment in
Jacob did what so many people do today. Rather than tithing
and reaping the benefits that flow from it, he wanted the benefits first! He
wanted PROOF that God would bless him BEFORE he made a commitment! But God
says, in effect, in Malachi 3:8–10, you tithe to Me,
as you should, and THEN will I open for you the windows of heaven.
Jacob had to serve his deceitful uncle Laban
for fourteen years, amidst fraud and suffering, before he became wealthy. If he
had diligently obeyed God earlier in his life, perhaps things would have worked
out better for him.
Tithing Since Moses
Most Bible students know the tithing law, as codified in
writing at the time of Moses. But, as we saw, this does not mean that it came
into existence at that time; rather, at the time of Moses, it was reduced to
the written word. We also find that God gave, at that time, the
administration of the tithe to the Levites. Prior to Moses, the tithe was
apparently given to the high priest Melchizedek. But God made it clear
throughout that the tithe BELONGED to Him, not the Levites. To not tithe
always meant—and still means—to WITHHOLD FROM GOD WHAT IS RIGHTFULLY
HIS!
God says in Leviticus 27:30, 32: “And all the tithe of the
land, whether of the seed of the land or of the fruit of the tree, is the
LORD’S. It is holy to the LORD… And concerning the tithe of the herd or the
flock, of whatever passes under the rod, the tenth one shall be holy to the
LORD.”
The Levites received the tithe as compensation for their work
for God, but they themselves had to tithe from their reward. Numbers
God’s tithing law was to be obeyed by the Israelites throughout
their generations, but in time, they refused to obey it, just as they
refused to obey many of God’s other laws. In due time, the nations of
Nehemiah records this in chapter 10, verse 35–39: “And we
made ordinances to bring the firstfruits of our
ground and the firstfruits of all fruit of all trees,
year by year, to the house of the LORD; to bring the firstborn of our sons
[note again, this is not limiting God’s tithe to agricultural or farm produce]
and our cattle, as it is written in the Law, and the firstborn of our herds and
our flocks, to the house of our God, to the priests who minister in the house
of our God; to bring the firstfruits of our dough,
our offerings, the fruit from all kinds of trees, the new wine and oil, to the
priests, to the storerooms of the house of our God; and to bring the tithes of
our land to the Levites, for the Levites should receive the tithes in all our
farming communities. And the priest, the descendant of Aaron, shall be with the
Levites when the Levites receive tithes; and the Levites shall bring up a tenth
of the tithes to the house of our God, to the rooms of the storehouse. For the
children of Israel and the children of Levi shall bring the offering of the
grain, of the new wine and the oil, to the storerooms where the articles of the
sanctuary are, where the priests who minister and the gatekeepers and the
singers are; and we will not neglect the house of our God.”
We read in Nehemiah 13:12 that
The Tithing Law—Still in Effect Today!
The nation of
Malachi, a prophet who was active around that time, told them
that they were CURSED for disobeying God in that respect! God inspired
him to record His stirring warning in Malachi 3:8–10: “Will a man rob God? Yet
you have robbed Me! But you say, ‘In what way have we
robbed You?’ In tithes and
offerings. You are cursed with a curse, For you
have robbed Me, Even this whole nation. Bring all the tithes into the
storehouse, That there may be food in My house, And try Me now in this,’ Says
the LORD of hosts, ‘If I will not open for you the windows of heaven And pour
out for you such blessing That there will not be room enough to receive it.’”
The Jews understood, coming out of Babylonian captivity, that they had to obey God’s tithing law. But
God’s warning in the book of Malachi was not written just to
ancient
For instance, we read in Malachi 4:1–4: “‘For
behold, the day is coming, Burning like an oven, And all the proud, yes, all
who do wickedly will be stubble. And the day which is coming shall burn them
up,’ Says the LORD of hosts, ‘That will leave them
neither root nor branch. But to you who fear My name
The Sun of Righteousness shall arise With healing in His wings; And you shall
go out And grow fat like stall-fed calves. You shall trample the wicked, For they shall be ashes under the soles of your feet On the
day that I do this,’ Says the LORD of hosts. ‘Remember the Law of Moses, My
servant, Which I commanded him in Horeb
for all
This is a challenge God extends to us today! Malachi’s
prophecies apply to us today AND to our immediate future! The Law of Moses—with
its statutes and judgments—includes God’s law to tithe. God says to remember
this and to cease from robbing Him—cease neglecting to tithe to Him His
HOLY tithe! To those who obey Him, God says in Malachi 3:17: “‘They shall be
Mine,’ says the LORD of hosts, ‘On the day that I make them My
jewels. And I will spare them As a man spares his own
son who serves him.’ Then you shall again discern Between
the righteous and the wicked, Between the one who serves God And one who does
not serve Him.’”
Jesus Christ confirmed that the tithing law was still in
effect at the time of His first coming. While emphasizing that tithing is not
an end in itself, He nevertheless endorsed its validity: “Woe to you, scribes
and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the
law: justice and mercy and faith. These you ought to have done, without
leaving the others undone” (Matthew
Note that Christ talked about “paying” tithes, even
confirming that this OUGHT TO BE DONE! Some say that Christ did away with the
law of tithing when He died. They support their claim by referring to the
seventh chapter of the book of Hebrews. They misunderstand, however, what this
passage tells us.
Let’s read Hebrews 7:5 and understand what it says: “And
indeed those who are of the sons of Levi, who receive the priesthood, have a
commandment to receive tithes from the people according to the law.”
The law referred to here is the law of the Levites—that
portion of the laws of God that regulates the collection of tithes through
the Levites. Note how that portion of God’s laws is referred to in
Nehemiah 12:44: “And at the same time some were appointed over the rooms of the
storehouse for the offerings, the firstfruits, and
the tithes, to gather into them from the fields of the cities the portions specified
by the Law for the priests and Levites.” The Levites had been given
the right, from God, to collect the tithes. God had issued a specific law to
grant them such responsibility.
But, some might ask: Wasn’t there a change in the law?
Back in Hebrews 7, let’s continue in verses 11–12:
“Therefore, if perfection were through the Levitical
priesthood (for under it the people received the law), what further
need was there that another priest should rise according to the order of
Melchizedek, and not be called according to the order of Aaron? For the
priesthood being changed, of necessity there is also a change in the law.”
The law that was changed had to do with the Levitical priesthood. It is referred to as “the law of a
fleshly commandment” (Hebrews
The tithing law was, in fact, in existence long before the
law was given to the Levites to collect those tithes. Notice Hebrews
7:9–10: “Even Levi, who receives tithes, paid tithes through Abraham, so
to speak, for he was still in the loins of his father when Melchizedek met
him.” We read about this incident in Genesis 14:20, where Abraham gave
Melchizedek “a tithe of all.” Remember that Abraham did not pay tithe only from
agricultural or farm produce.
God’s people, we see, paid a tithe of their income long
before there were Levites to collect the tithes. And today, it is no longer the
Levites who have the responsibility to collect God’s tithes. This right has now
been given to “another priest” who arose “according to the order of
Melchizedek”—Jesus Christ.
He is the everlasting High Priest who collects the tithes
today, just as He did prior to the Levites. We read in Hebrews 7:4–8: “Now
consider how great this man was, to whom even the patriarch Abraham gave a
tenth of the spoils. And indeed, those who are of the sons of Levi, who receive
the priesthood, have a commandment to receive tithes from the people according
to the law, that is, from their brethren, though they have come from the loins
of Abraham; but he whose genealogy is not derived from them received tithes
from Abraham and blessed him who had the promises. Now beyond all contradiction
the lesser is blessed by the better. Here mortal men receive tithes, but
there he receives them, of whom it is witnessed that he lives.”
Notice, too, Hebrews 7:28: “For the law [regulating the
collection of tithes through the Levites] appoints as high priests men who have
weaknesses, but the word of the oath, which came after the law [pertaining to
the Levites], appoints the Son who has been perfected forever.”
Christ, who is a priest forever according to the order of
Melchizedek” (verse 17), was none other than Melchizedek Himself. Melchizedek
is described as the “‘king of peace,’ without father, without mother, without
genealogy, having neither beginning of days nor end of life, but made like the
Son of God, remain[ing] a priest continually” (verses
2–3). It is said about Melchizedek that he “receives them [tithes], of whom it
is witnessed that he LIVES” (verse 8).
The ONLY human who has been resurrected from death to ETERNAL
LIFE is Jesus Christ. We read that David is still dead and buried and that he
did not go to heaven (Acts
This means, then, that Melchizedek and Jesus Christ are one and the same person! We read that Melchizedek
was without beginning—and so was Christ, the Eternal One, about whom we read:
“In the beginning was the WORD [the Spokesman], and the Word was with God, and
the Word was God” (John 1:1). Christ IS the Beginning or the Beginner
(Revelation 1:8). There was never a time when He did not exist! We also read
that Melchizedek LIVES—and so does Christ. We read Christ’s own words in
Revelation 1:18: “I am He who lives.”
Before God gave His holy tithe to the Levites, to be
collected by them, He Himself, through the person of Melchizedek or Jesus
Christ, the Son of God, collected the tithe (for instance, from Abraham). We
are told, in the book of Hebrews, that with Christ’s death and resurrection, a
change in the ADMINISTRATION of the tithing obligation occurred. As it was
prior to Moses, so it is today: God’s tithe, holy to Him, is to be paid
directly to Christ. But how can we do it? Since Christ is in heaven, how are we
to pay HIM, DIRECTLY, God’s tithe?
To Whom Do We Pay God’s Tithe?
The answer is made clear by the Scriptures. Christ is ALIVE
IN HIS BODY, the Church. We read that Christ is the “head of the body, the
church” (Colossians
We read in Ephesians 4:11–16 that Christ gave Himself for the
body, His Church, and that He gave to His body the ministry. The ministry is to
teach, guide and direct, so that ultimately “we should no longer be children,
tossed to and fro and carried about with every wind of doctrine, by the
trickery of men, in the cunning craftiness of deceitful plotting, but, speaking
the truth in love, may grow up in all things into Him who is the
head—Christ—from whom the whole body, joined and knit together by what every
joint supplies, according to the effective working by which every part does its
share, causes growth of the body for the edifying of itself in love” (verses
14–16).
Today, God’s true ministers who are upholding and forcefully
and boldly teaching God’s LAW, are in the same position that the Levites
were, in Old Testament times, and these ministers, as spiritual Levites, are to
be “rewarded” (compare Numbers 18:31) through tithes and offerings. Notice 1
Corinthians 9:13–14: “Do you not know that those who minister the holy things
eat of the things of the temple, and those who serve at the altar partake of
the offerings of the altar? Even so the Lord has commanded that
those who preach the gospel should live from the gospel.”
Paul’s words are very clear: Financial support for the
preaching of the gospel is an actual command of Christ Himself! Christ
minced no words when He sent out His disciples to proclaim the gospel. He
instructed them in Luke 10:3–9: “Go your way; behold, I send you out as lambs
among wolves. Carry neither money bag, knapsack, nor sandals…
But whatever house you enter, first say, ‘Peace to this house.’ And if a son of
peace is there, your peace will rest on it; if not, it will return to you. And
remain in the same house, eating and drinking such things as they give, FOR THE
LABORER IS WORTHY OF HIS WAGES… Whatever city you enter, and they receive you,
eat such things as are set before you. And heal the sick there, and say to
them, ‘The
Support of God’s true and faithful ministry—through tithes
and offerings—is an ongoing and binding command, and those who claim to follow
Christ must do what He tells them to do (compare Luke 6:46; Matthew 7:21–23).
Paul said very clearly in 1 Timothy
5:17–18 (Living Bible): “Pastors who do their work well should be paid well and
should be highly appreciated, especially those who work hard at both preaching
and teaching. For the Scriptures say, ‘Never tie up the mouth of an ox when it
is treading out the grain—let him eat as he goes along!’ And in another place,
‘Those who work deserve their pay!’”
And once we have paid God’s tithe, our duty in that regard
ceases! It is not up to us to determine whether the donated money is to be used
in exactly the way that we would use it. If God’s ministers make a wrong
judgment call, they will have to give account for it to God, as it is His
tithe. God’s true ministers would, of course, never defraud people or
misuse contributions in a way that would constitute inappropriate or even
criminal conduct.
Yes, we are still duty-bound today to pay tithes; otherwise,
we are robbing God and are under a curse. And since it is God’s tithe, and
since we OWE it to God, we must pay it, even if we are also indebted to others.
God must always come first in our lives! And one way we show that to God is by
faithfully tithing to Him. This requires faith—faith that we can do what God
requires of us. With God, all things are possible, and without faith, we cannot
even please God (compare Hebrews 11:6). At the same time, “he who comes to God
must believe that He is, and that He is a rewarder of
those who diligently seek Him” (same verse).
Today, it is no longer the Levites who are to collect the
tithes. That part of the law was changed, but the tithing LAW was not
abolished! It is now Christ—through His Church—who has the responsibility of collecting
God’s tithes.
We don’t want to be found guilty of robbing God, do we? The
priest Eli once asked a very poignant question that we can apply to our ongoing
duty of paying God’s tithe to Him. Eli warned his sons to cease eating those
portions of the offerings that were to be given to God (compare 1 Samuel
So we see that our tithing obligation is not a light matter
in God’s eyes. God thunders at us: “You are cursed with a curse, For you have robbed Me”!
To Whom Do We Tithe—Exactly?
The tithe belongs to God. But it is clear that we cannot go
to heaven to place God’s tithe in front of His heavenly altar. God has decreed
that in the time period prior to Christ’s return, His tithe is to be paid to
His Church, for the dual purposes of proclaiming the gospel in all the world as a witness, and of feeding or taking care of
the flock, the members. God’s Church is a spiritual organism, consisting of all
those Church members in whom God’s Holy Spirit dwells. However, in order to be
able to properly fulfill its commission and responsibilities in this world and
in this age, the Church needs to be humanly organized. It must be able to work
through humans in an organized manner.
Not every human organization is part of the true Church—the
spiritual body of Christ—regardless of their claim to be so. This means, then,
that God’s tithe is not to be paid to organizations that falsely claim to be
part of the
Christ told us that by their fruits we can determine whether
or not ministers are of God (compare Matthew
God’s true Church today will still bear the correct name (“
God’s true ministers will teach the ongoing validity of God’s
commandments, statutes and judgments. They will teach the difference between
right and wrong, holy and profane (Ezekiel
Further, God’s true Church will teach the correct
understanding of the nature of God the Father AND Jesus Christ—two
separate beings—explaining how the Holy Spirit is not a third personage at all,
but is the power emanating from both the Father and the Son! God’s Church
teaches that it is only through Jesus Christ that one can be saved, and
that baptism, as an adult, is a necessary prerequisite.
There are also other important teachings that you will hear
from the true
God’s
Tithes Belong to Him!
We are all aware that April 15 in the
God also has a system for the collection of funds due to Him to be
used in carrying out His work on the earth. He calls that system tithing. The
big difference in the two systems is that God focuses on the honor of the
individual, thus allowing the person to individually pay the funds due Him.
What many do not consider is that the obligation to pay God’s
tithes is just as binding under God’s system, if not more so, as the obligation
to pay the government for taxes due. Most people today are not even aware that
they are duty-bound to such an obligation. But those called of God have been
apprised of the truth in this matter. Still, many have begun looking for any,
and every, reason not to pay God’s tithes. This is a serious error!
Christ tells us in Luke
God told Adam, in the Garden of Eden, that he was not to eat of
the tree of the knowledge of good and evil, lest he die (Genesis 2:16–17). He
and his wife chose to go contrary to that command and established a pattern,
leading to death for all of mankind.
Today, God raises the question in Malachi 3:8: “Will a man rob God? Yet you have robbed Me.” When asked the question, “In what way have we robbed You?”, the answer comes back: “In tithes and offerings. You are cursed with a curse, For you have robbed Me, even this whole nation” (verse 9).
This nation is cursed because, among other things, it has failed God in the payment of His tithes and free-will offerings. But even more critical, many in God’s Church today, are suffering from this same curse, because of disobedience. Let us not be guilty of committing this sin against our Creator!
Again, we ask: How many organizations do you know that meet
ALL of these requirements?
But, one might say: Although this disqualifies many
organizations that keep Sunday and Christmas and other holidays instead of the
weekly Sabbath and the annual Holy Days, there are still many organizations out
there that seem to meet all of the requirements that we list in this booklet.
It is therefore immaterial as to which of those many organizations we send
God’s tithe, as long as we do tithe, right?
Not really!
Of course, it is true that we need to go “somewhere,”
and that we must pay God’s tithe to “someone.” You are not to “pay”
God’s tithe to yourself; nor to store it away.
At the time of Christ, the situation was not that much
different. Although the Jews kept, or at least believed in—more or less—the Old
Testament laws, we still find the following interesting statement about Christ
recorded in Matthew 9:36: “But when He saw the multitudes, He was moved with
compassion for them, because they were weary and scattered, like sheep having
no shepherd.”
Some at the time of Christ were “scattered.” They did not
seek out Christ’s true disciples in order to associate with them and receive
the benefits from doing so. Sadly, this is still true today, perhaps even more
so. Some who formerly understood the truth still claim to be a part of the
Some have pointed to the parable in Luke 19:11–27 to support
the idea that we can place God’s tithe in a bank account, rather than paying it
to the Church. After all, didn’t the master in the parable—representing Jesus
Christ—ask the unprofitable servant, “Why then did you not put my money in the
bank, that at my coming I might have collected it with interest?”
However, it is dishonest to use this parable as justification
for not paying God’s tithe to God’s Church. We must first of all realize that
the Scripture in question is a parable, to show certain principles—not,
to deduce from it an entire way of life. For instance, Christ used other
parables to stress certain principles of life. In one parable, He referred to a
king going to war (Luke
In the parable in Luke 19:11–17, Christ compared money with
individual talents or abilities, as well as with the measure of God’s Holy
Spirit given to a Christian. The master expected that his servants would use
those abilities to overcome their weaknesses. The “money” was not to be hidden,
and even the unprofitable servant was supposed to do something with the
“money”—at least, he could have put it in the bank, to receive interest for the
master. Even if we were to look at this parable in a literal way—as
distinguished from the intended spiritual meaning—then it could still
not be applied to tithing. Please note that the profitable servants were
allowed to keep all the money, including what they
gained (compare verse 24). If we were to apply this to tithing, Christ would
have done away here with the entire concept of tithing. Other Scriptures show,
however, that tithing is still a law to be obeyed today. Also, note that the profitable
servants did not put the money in the bank—only the unprofitable
servant should at least have done that. The money was given to the
servants to be used by them. The parable speaks, in its literal
application, about money as a business loan, which the servants received to
trade with. It does not address the concept of tithing, as God’s tithe is not
to be used by the individual servants, but it is to be paid to the
Church.
There are reasons why God instructed that His tithe be paid
to His Church. Paul tells us, in Ephesians 4:11–16, that Christ gave ministers
to His Church to feed and edify the flock, so that “we should no longer be
children, tossed to and fro and carried about with every wind of doctrine…” (verse 14).
Brethren need Christ’s ministers! Romans
So then, we need to go “somewhere.” We need to send God’s
tithe to “someone.” The questions remain: Where to go? Where to pay God’s
tithe?
The fact that somebody claims he believes and preaches
certain doctrines does not necessarily mean that this is so. Again, you shall
know them by their fruits.
Some may decide to follow ministers who seem to uphold
the truth, just as it had been taught earlier in God’s Church. Some ministers,
however, went off-track, claiming that they would never change or alter anything
within their teaching. This claim proved to be incorrect in many cases when
reviewing their doctrines and practices. However, to even make such a claim
neglects the fact that we are to “grow in the …knowledge of…Jesus
Christ” (2 Peter
On the other hand, it must be the BIBLE—God’s Word—that convinces
us of the need to GROW in the knowledge of Christ. Far too often,
ministers and brethren change their understanding of God’s truth because of
certain pet ideas they have developed in their own minds, based on their own
research of historical and other worldly records.
The understanding of prophecy is a key example. Some are
proposing alternate prophetic concepts, calling them speculation but teaching
them, nevertheless, as truth and new understanding. In virtually every case,
their understanding is based on human reasoning and on a limited view of
present circumstances and world conditions, not on the clear prophetic word of
the Bible (compare 2 Peter
The questions still remain: “Where do we go? Where do we pay
God’s tithe?”
Some have started a campaign, asking the members of their
group to reach out to a number of “our former brethren” and encourage them to
return to the truth, that is, supposedly, to their particular group. We in the
Church of the Eternal God and our affiliated corporate organizations will
not engage in such conduct, although we will happily communicate with everyone who
wants us to. We are certainly praying to God that He will cause “the light
of the gospel of the glory of Christ, who is the image of God, [to] shine on
them” (2 Corinthians 4:4). We are reminded, however, in the same passage, that
we “do not preach ourselves, but Christ Jesus the Lord, and ourselves your
bondservants for Jesus’ sake. For it is the God who commanded light to shine
out of darkness, who has shone in our hearts to give the light of the knowledge
of the glory of God in the face of Jesus Christ” (verses 5–6).
We in the ministry of the Church of the Eternal God
and its affiliates are not here to commend ourselves (2 Corinthians 10:17–18:
“But ‘he who glories, let him glory in the LORD.’ For not he who commends
himself is approved, but whom the Lord commends”). We are here to help, and we
are happy to answer truthfully any questions, which might arise. We will not directly
contact our “former” or our “future” brethren, however, trying to proselytize
and to “convince” them to join with us. Our literature and sermon material are
both freely available to everyone, via our Webpage or upon request. However, we
feel we need to leave it to God to inspire anyone to make personal contact with
us, including those who may have left the truth and may want to return to it.
It is God who has allowed the sheep to be scattered by their shepherds, and it
is God who will gather them together again (Jeremiah 23:1–4). In keeping with
this, if we should become aware of a “lost sheep” that seeks to return to the
fold, we would most certainly work with such a person. But this would be a
different matter.
We believe that God must call a person, and we believe that
God will lead His people to the place where He wants them to be—whatever and
wherever that place might be. Christ said, “Most assuredly, I say to you, he
who does not enter the sheepfold by the door, but climbs up some other way, the
same is a thief and a robber [This would also apply to some self-appointed
“leaders” who write books and disseminate their false teachings, although they
were never Biblically ordained to the ministry.] But he who enters by the door
is the shepherd of the sheep. To him the doorkeeper opens, and the sheep hear
his voice; and he calls his own sheep by name and leads them out. And when he
brings out his own sheep, he goes before them; and the sheep follow him, for
they know his voice. Yet they will by no means follow a
stranger, but will flee from him, for they do not know the voice of strangers”
(John 10:1–5).
So, “where to go?” To answer this,
we each need to look at ourselves. Where are we now, personally? We need to
examine ourselves whether we are in, or moving toward, the faith (2 Corinthians
13:5). If we find ourselves lacking, we need to become zealous for the truth
and repent (Revelation
Does
God Require Tithes and Offerings Today?
With the apostasy that came upon the Church of God, many of God’s
people have turned to false teachings, as Paul clearly stated would happen, in
2 Timothy 4:3–4. Many have changed their whole approach in dealing with God’s
Truths, which they had learned AND had been practicing, including those
relative to their own financial obligations to God and His Church. They have become
“very sensitive” when it comes to the subject of “giving” to God’s Church.
Yet, there are numerous examples in Scripture where God shows He
requires tithes and offerings from His people. We see such an example in Exodus
25, where God required offerings from the children of
God’s requirement was and is, “… that they bring Me an offering. From everyone who gives it willingly with
his heart you shall take My offering” (Exodus 25:2).
Two things should be noted here:
First of all, God REQUIRED an offering. Although
the person giving the offering can determine the particular amount of the
offering, based on Biblical guidelines, the offering itself does not belong
to the person who gives it. Simply put, it is not his! The offering
belongs to God! That is true, even before the offering is given.
Secondly, God accepts the offering under a specific condition.
That is, it is only an acceptable offering to God if it is from one who gives
it WILLINGLY, as the Scripture points out: “From everyone who gives it willingly
with his heart you shall take My offering.” Paul,
one of Christ’s apostles, also boldly proclaims this same principle in 2
Corinthians 9:7, where he states, “…for God loves a cheerful
giver.”
There is concern that the contribution of free-will offerings may
be one area where many in the
This requirement by God is a “test” command for all of God’s
people, including those in positions of leadership—the appointed ministers of
God. Notice this clear admonition found in Malachi 3:10: “‘Bring all the tithes
into the storehouse, That there may be food in My house, And try Me now in
this,’ Says the Lord of hosts, ‘If I will not open for you the windows of
heaven And pour out for you such blessing That there will not be room enough to
receive it.’”
Moses, by the way, did not hesitate to convey the exhortation of
God to willingly bring offerings in Exodus 35:5, 29.
There are a number of such financial requirements that God has
placed on His people and has administered through those He put in positions of
service to those He is calling.
In addition to free-will offerings, God requires the payment of
His tithe. While the particular amount of voluntary offerings is at the
discretion of the individual, the specific amount of the tithe has been
determined by God as being ten percent of one’s income. The tithe has always
belonged to God (Leviticus 27:30)! It is HOLY to Him! He did give the tithe,
for a period of time, to the sons of Levi “…as an inheritance in return for the
work which they perform[ed], the work of the
tabernacle of meeting” (Numbers
Yet, we see in Hebrews 7:9 that the law of tithing existed long
before God made an agreement with the sons of Levi, which agreement gave them
the right and responsibility to collect tithes for a certain time. We can see
in verses 15–28 of Hebrews 7 that this right to receive tithes later reverted
back to Jesus Christ, whose right it was from the beginning! Today, Christ
collects tithes through His Body—the Church—to be used to carry out the
end-time Work of God.
Christ showed that this system of financing the Work of God is
definitely applicable today (Matthew
So much confusion exists today, especially since the apostasy set
in, indicating that many of God’s people do not know what to do. There must be
a clear voice in this end-time that is willing to speak out and teach the
correct way, or else we will all be held accountable for the error that exists
in the Church.
We are told in Isaiah 58:1: “Cry aloud, spare
not; Lift up your voice like a trumpet; Tell My people their transgression, And
the house of Jacob their sins.” We must not be fearful in doing this! We here
point out these truths as a reminder to those God has called and given
understanding, and yet now appear to be holding back because they are uncertain
where God’s Work is being done. They must not continue to hold back, but must
come to the realization that they have an obligation to determine where that
Work is being done, based upon the clear evidence they see and the clear word
they hear. Once having proven this, they have a responsibility to carry out
God’s command and to support His Work where they see it being faithfully
carried out, just as the people of
The tithe belongs to God! It is His! To withhold His tithe, God
says, is stealing from Him! God requires that His tithe be paid, so that His
Work will be done (Malachi
How
to Calculate God’s Tithe
How much exactly should we pay? Should we pay from the gross
or from the net? Do we have to pay from gifts and inheritance? Are we allowed
to first deduct our expenses, before calculating the tithe?
In this booklet, we will not attempt to answer each and every
question that may arise regarding the correct calculation of God’s tithe.
Rather, we will set forth some general guidelines. If you have specific
questions, we recommend contacting one of our ministers for advice, counsel and
guidance.
How much?
The question has been asked many times whether we are to pay
tithe from the gross (before taxes are deducted from our paychecks) or from the
net (after deduction of taxes). It has been the long-standing policy of the
Church to advise that there is no duty to tithe on the gross, as this would be
impossible in certain countries, where taxes are so high. At the same time, the
Church has always emphasized that it is up to the individual whether he or she
wants to tithe from the gross or the net. Many tithe from the gross, following
the principle as expressed in Luke 17:10, but this is a personal decision,
based on personal circumstances. God looks at the heart of a person. If one
chooses to tithe from the net, he would then be obligated, of course, to pay
tithe on any tax refunds he might receive in the next year.
Some have asked the question whether we can calculate our titheable income by first deducting “stealth taxes,” “value
added taxes,” “sales taxes” or “use taxes.” These are all taxes, which are
added or related to the goods that we normally buy for our personal
use. Some countries have also introduced “sin taxes,” such as duty on
alcohol, cigarettes and high-profile environmental taxes. However, all of these
are taxes, which we pay, when we buy goods or services [Of course, we should
not buy cigarettes in the first place, as smoking is detrimental to our
health]. These taxes have nothing to do with our income or increase—what
we receive for our work. Therefore, these kinds of taxes should clearly not be
deducted from our titheable income. On the other
hand, if certain goods were bought for the operation of a business,
they—including the “use tax” on those purchases—would be part of business
expenses, which could be deducted by a sole proprietor in arriving at his or
her titheable income (see next paragraph).
Not
Just One Tithe?
God has instituted THREE different types of tithes—commonly
referred to as the first, second and third tithe.
Some teach that the Bible never instructed second and third
tithes. However, this conclusion is clearly false. Historical records do show
that ancient
The apocryphal book of Tobit, which was
apparently written about 250 BC (compare Encyclopedia Britannica, Vol.
22, p. 264, copyright 1959, under “Tobit”), confirms
the practice in ancient Judah of a three-tithe system. Although
apocryphal, the book of Tobit is useful from a
strictly historical standpoint to show that the Jews of that day
were knowledgeable of, and practiced, the same tithing commands as revealed
through Moses. Tobit 1:6–8 (New Revised Standard
Version) states the following:
“But I alone went often to
Our Statement of Beliefs discusses the FIRST tithe as
follows: “We believe in the Godly institution of tithing to enable the Church
to carry out its commission of preaching the gospel and feeding the flock.”
The first tithe is the first ten percent of one’s “increase”
(compare Proverbs 3:9), referring to his or her job earnings and/or other
income (such as proceeds from rental, interest, gains from stocks, etc.). The
The first tithe is to be sent to the Church on a regular basis
(compare the principle in Exodus
An interesting example of the reinforcement of the tithing command
in ancient
The SECOND tithe (or a second ten percent of one’s earnings or
other income) is an additional tithe of one’s “increase” (Deuteronomy
The individual saves the second tithe each year for use in
observing God’s annual Holy Days, mainly the Feast of Tabernacles (FOT), as
members are commanded to travel for the FOT to one of God’s designated feast
sites. (For more information, please read our free booklet, “God’s Commanded
Holy Days.”) This tithe is to be saved for use by the individual. Only
“excess second tithe”—the portion of the second tithe exceeding necessary
individual use—should be sent to the Church. The Church will distribute such
amount to members who were unable to save sufficient second tithe for the Holy
Days, and it might use remaining funds for necessary Church-related Feast
expenses (such as hall rentals).
In addition, God instituted a THIRD tithe system for the purpose
of assisting and helping “Levites, widows and orphans.” The third tithe is an
additional tithe of one’s
“produce” or “increase” and is described in passages such as Deuteronomy
14:28–29 and Deuteronomy 26:12–15. (The third tithe was paid on the third and
sixth year out of a cycle of seven years. On the seventh year, no third tithe
was to be paid, as the land rested during the seventh year, Leviticus 25:4.)
Soncino confirms this
understanding. They comment on Deuteronomy 26:12: “[The term] in the third year
[refers to] the tithe of the produce of the third year…the year of tithing,
i.e. the third in the cycle of seven years in which a special tithe was to be
given to the poor.”
The principle of paying third tithe on the third and sixth year
out of a cycle of seven years still applies today. Many members begin counting
their third tithe years from the annual festival nearest the date of their
baptism. Others decide to begin from the date that they first began tithing. It
is the responsibility of each member to decide when he or she should begin the
cycle, and the observance of that cycle should be carefully maintained.
Our Statement of Beliefs addresses the third-tithe system
as follows, “We believe that needy members are to be helped and taken care of,
through the tithing system described in the Bible, by other members of the
Church (Luke 3:11; 1Timothy 5:8; James 2:15–16).”
Traditionally, God’s Church had previously taught for over 25
years that the Church can use third tithe income for first tithe expenses, if
the Church has enough third tithe funds and is able to provide adequately
for those of its members who need third tithe assistance. Conversely, it has
been understood that if the Church does not have enough third tithe to help its
needy members, it can use first tithe income for this purpose. The Church of
the Eternal God and its corporate affiliates are following this teaching
and practice.
It should also be mentioned that “third tithe” is FOR the poor and
needy, not BY the poor and needy. It is, therefore, not necessary for a “poor”
person to pay third tithe. Someone who receives assistance from the government
does not have to pay third tithe. It would also be following a wrong principle
to take out a loan in order to be able to pay third tithe. Based on this
principle, God’s Church made the administrative decision in the late 70’s and
early 80’s to excuse Church members in certain countries, such as the United
Kingdom, from paying third tithe because of the high rate of taxation and
mandatory social security payments in those countries. In addition, much of
social security benefits constitutes, to an extent,
the equivalent of third tithe payments in those countries. The Church of the
Eternal God and its corporate international affiliates are following this
teaching and practice. However, each individual is responsible before God to
determine whether he or she is “poor” or “needy” and therefore excused from
paying third tithe.
God expects us to obey His tithing commands faithfully. God is the Giver of all things, but He wants to know how much we appreciate His blessings. One way we show Him our thankfulness is by obeying Him cheerfully and willingly in tithing.
Deduction
of Expenses
God requires that we pay tithe from our increase. This
would include everything that we have acquired through our own labor or our own
money (such as salaries and profits from our business, as well as profits from
capital investments, interest from savings accounts, or money from renting out
property). We are permitted to deduct from our titheable
income the amount we need to use in order to achieve the increase. For
instance, if we own a business, we are permitted to deduct all the costs we
spend to run the business. We are only required to pay tithe from the actual
increase or profit. But a word of caution is in order here.
As was the case with the Levites, so ministers today are
obligated to tithe from their salaries, even if they are full-time employees of
the Church. Some ministers in certain fellowships treat their parsonage
allowance, which is a portion of their salary that is excused from tax, as non-titheable income. They pay no tithe on that. That is
defrauding God, pure and simple! Others have created for themselves a very big
expense account. They deduct those “expenses” from their titheable
income until there is nothing left to tithe from. Likewise, some members who
earn good salaries erroneously “justify” deducting from their salaries all
their monthly living expenses, including bills for power, gas, water, gasoline,
food, rent, mortgage, car and house repair costs, etc., so that they end up
having acquired no “increase” at all. (Obviously, such expenses are not to be
deducted from the amount on which to tithe). This is simply playing games with
God! Again, God looks at the heart. So we would caution you to be very careful,
especially if you are self-employed, what expenses you deduct before you tithe
to God. You might be able to deceive yourself and other people, but you will
not be able to deceive God.
Show God that your heart is in the right place by being
generous. I would like to interject here a very brief personal comment. As long
as I have been a member of the
How Often to Pay
This depends on the circumstances. If we are employed and are
paid on a regular basis, we should pay God’s tithe every time we receive a
paycheck. Again, the principle is clear: God should come first in our lives. It
is not advisable, for our own spiritual growth and our relationship with God,
to retain the tithe for a considerable period of time before paying it.
In order to develop a habit of obeying God fully and
promptly, without delay, we strongly advise to pay God’s tithe at least once a
month, even if it is not much. One may think: Why should I pay $10.00 when I
can wait until I have saved $50.00. No, pay the $10.00. The Church will
certainly not fail if you don’t, but it will help you to develop the
habit of obeying God promptly. The first ten percent of our increase belongs to
God, so even before paying other debts, we need to pay
our debt to God first. We owe it to God to pay Him His tithe because it is, in
fact, His, not ours!
If you are self-employed, you should make it a habit to pay
God’s tithe as soon as possible, at least on a monthly basis. Make it a point
to at least look at your own affairs once a month; determine what your increase
has been during that month, and pay God’s tithe.
Tithing on Inheritance, Pension, Unemployment, Social
Security and Gifts?
God requires that we tithe from our increase—what we
ourselves produce through our efforts or investment. Gifts or inheritances are
not acquired through our own labor and don’t have to be tithed on. The same is
true for money given to us in the form of unemployment benefits, pensions or
social security. However, it would be advisable, at least in some of those
cases, to consider whether a generous special offering would be appropriate. If
in doubt, it is always better to err on the side of generosity, again, showing
God where our heart is.
Giving—
There is another fundamentally important reason why God
insists that we pay Him His holy tithe, and that we be generous in free-will
offerings. God wants us to learn to share what we have, thus exhibiting a way
of life that helps others. There are only two ways by which people live, easily
summarized as the way of GET, and the way of GIVE. God is LOVE, and love
is outgoing concern for the welfare and benefit of others. LOVE
shares and gives, while greed and lust are products of the way of get—a way
that is only interested in self, rather than others.
God GIVES. He GAVE His only-begotten Son so that the
world could be saved. God wants us to develop the kind of character that He
has—essentially, His nature! He wants us to become LOVING, SHARING and HELPING
individuals who practice His way of giving as a WAY OF LIFE!
For us humans, it can be very difficult to part with money,
and if we are not careful, money can become our idol—our “god.” Christ told the
rich young man that he had to give up his wealth and follow Christ (compare
Matthew
Paying God His tithe and giving free-will offerings is one
way of showing where our heart truly is. It is not as if God needs our
money. He owns everything. He owns all the riches of the universe. In fact, He
owns you and me! If God would not keep us alive by giving us—every second—the
air needed for breathing, we would die!
There have been examples where people who followed God’s
command to tithe and give free-will offerings, came to realize that they had
only given a small portion back to God that had come out of God’s hands to
begin with. David understood this. He gave a moving prayer in 1 Chronicles
29:13–14: “Now, therefore, our God, We thank you And
praise Your glorious name… For all things come from You, And
of Your own we have given You.”
God has decreed that His Work be financed through the tithing
system. It is not a matter of deciding whether or not it is right for us to
tithe, it is only a matter of choosing whether or not we want to obey God.
God has told us what He expects of us, and He has said that, even though we may
claim that we are faithful and obedient Christians, we are, in fact, no better
than ordinary thieves and robbers if we refuse to pay Him His holy tithe. This
is true for ministers and members alike, and even for those who are not yet
members of the
More Blessed to Give Than to Receive
God WANTS to bless us! And when we accept God’s love in our
lives, we WILL be blessed! It might be difficult for the carnal human mind to
understand that God promises His blessings when we give to others, but
that is exactly what is revealed to us in God’s holy Word, and with a spiritual
mindset, it is not all that difficult to understand how God’s way of give works
in practice.
We are told, in Acts 20:35, that it is more blessed to give
than to receive. How can this be true? Why—and in what way—are we more blessed
when we give? Is it really more blessed to give someone a gift, than to win a
$5 million mansion in the lottery?
Scripture reveals how it really works!
Christ told us in Matthew
Again, God is LOVE (1 John
God the Father and Christ did what they did, because of their
LOVE for man, and their love manifested itself in GIVING. It wasn’t just
empty, idle words!
Notice how God’s love for man can be seen in many different
ways. And notice, at the same time, that we are to imitate God’s love. We are
to become God’s children. Actually, we are to become God beings in His very
Family (For more information on this very important issue, please read our free
booklets, “The Gospel of the
We Must Exhibit Godly Love
We are told in the Bible that God is good to all (Psalm
145:9). Matthew 5:43–48 adds: “You have heard that it
was said, ‘You shall love your neighbor and hate your enemy.’ But I say to you,
love your enemies, bless those who curse you, do good to those who hate you,
and pray for those who spitefully use you and persecute you, that you may be
sons of your Father in heaven; for He makes His sun rise on the evil and on the
good, and sends rain on the just and on the unjust. For if you love those who
love you, what reward have you? Do not even the tax
collectors do the same? And if you greet your brethren only, what do you do
more than others? Do not even the tax collectors do so? Therefore
you shall be [become] perfect, just as your Father in heaven is perfect.”
God does good things, even to the unthankful. It is His
nature to do good to all of His creation. His love
does not differentiate between those who follow Him and those who don’t follow
Him (yet). God proved His love for us, in that Christ died for us when WE were
still sinners; more so, when we were still God’s enemies (Romans 5:8–10).
Paul wrote in Galatians 2:20: “I have been crucified with
Christ; it is no longer I who live, but Christ lives in me; and the life which
I now live in the flesh I live by faith in [better, of] the Son of God, who
loved me and gave Himself for me.”
Christ LOVED Paul, and then He died for him. When He died for
Paul, Paul was still known as Saul, an enemy of Christ who would later
persecute the Church, commit Christians to prison and consent to their death
(Philippians 3:6; Acts 8:1, 3), thereby persecuting Christ Himself (Acts
9:1–5). Yes, Christ loved His enemies, including Saul, so much that He was
willing to die for them.
We must develop the same attitude of love toward everyone,
including our enemies, so that we are willing to help them when they need our
help. Romans
When we tithe to God in a correct and Biblically-endorsed
way, we know that the money is used in furtherance of the commission to preach
the gospel in all the world as a witness. We know that
preaching the gospel shows our love for all the people of the world who have
not yet learned about a better way of life, nor their future and their
potential when Christ sets up His Kingdom here on earth. Most people today will
not want to hear Christ’s gospel. Some, if not many, may turn against us—in
hate—when they hear Christ’s message. Still, we must continue to preach the
gospel in all the world, because we love the world
(but not the things of the world, compare 1 John
We must develop the godly characteristic of LOVE for others,
the kind of love that manifests itself in giving to and sharing with others. We
read in Ephesians 5:2: “And walk in love, as Christ also has loved us and given
Himself for us, an offering and a sacrifice to God for a sweet-smelling aroma.”
We need to walk in love, as Christ loved us when we were still His enemies and
sinners.
Evaluate Our Motive
Whatever we do in our lives, including tithing and giving
free-will offerings, we must be motivated by love toward God and others. 1
Corinthians 13:3 tells us: “And though I bestow all my goods to feed the poor,
and though I give my body to be burned, but have not love, it profits me
nothing.”
Even if we did the outward acts of sharing our goods with
others, including tithing and generous free-will offerings, if we did them
grudgingly, as of necessity—if our motives were anything but LOVE for God and
others—then it would profit us nothing.
Why is that?
Because we would not develop the attitude of LOVE that is
necessary in order to enter the
That is why Christ admonished us to evaluate why we do the
things we do. He told us in Matthew 6:1–4: “Take heed that you do not do your
charitable deeds before men, to be seen by them. Otherwise you have no reward
from your Father in heaven. Therefore, when you do a charitable deed, do not
sound a trumpet before you as the hypocrites do in the synagogues and in the
streets, that they may have glory from men. Assuredly, I say to you, they have
their reward [from men]. But when you do a charitable deed, do not let your
left hand know what your right hand is doing, that your charitable deed may be
in secret; and your Father who sees in secret will Himself reward
you openly.”
This Scripture does not mean to say that we must give
anonymous donations to God’s Church. In the
God Rewards a Genuine Heart
A person who looks to God for reward for his charitable deeds
will enter the Kingdom, because he has developed the attitude of love
toward others. He has done it to help and to give and to share, because he was
concerned for the wellbeing and happiness of others. He did not do it to be
praised by others. God said that if he did it for the reason of receiving
praise from men, he will have his reward from men, but he will not
receive the reward from God because he did not develop the kind of love that
God has.
Even Satan offers us gifts. But he does not love us. He only
wants to destroy us in order to prevent us from attaining our ultimate
potential—entrance into the
We read that the early Church had everything in common (Acts
We must reject Satan’s way of get in all of its different
forms. We need to let God rule in our hearts. We need to cleanse our hearts
from double-mindedness (compare James 4:8). Our hearts must be
single-minded—totally focused on what God tells us. And God is a LOVING GIVER,
not a greedy TAKER!
We read in Acts 17:25–28: “Nor is He worshipped with men’s
hands, as though He needed anything, since He gives to all life, breath,
and all things… they should seek the Lord, in the hope that they might grope
for Him and find Him, though He is not far from each one of us; for in Him we
live and move and have our being…”
God gives to ALL MEN life, breath and ALL things. God does
not NEED our worship. But He does want us to come to Him and learn from Him,
and to acknowledge Him as the authority in our lives, as He knows that this is
the only way to be happy. And God WANTS us to be happy! And when we
worship God by doing what He tells us to do, we WILL BE HAPPY.
Tithing and giving free-will offerings are also a form of
worship. God will give us eternal life only when we make it clear to Him that
we are willing to live eternally in happiness. He certainly does not want us to
live eternally in misery, and unless we develop an attitude of love toward God
and others, we would live in misery.
James 1:5 tells us that God gives to ALL liberally and
without reproach. We, too, must develop an attitude of giving and sharing the
love of God with others. It is the purpose of our life to “do good and to
share” (Hebrews
Galatians 6:9–10 tells us: “And let us not grow weary while
doing good, for in due season we shall reap [from God]
if we do not lose heart. Therefore, as we have opportunity, let us do good to all, especially to those who are of the household of
faith.”
We need to continue to do good to
others. If we do, we will be blessed—we will reap, or receive our reward, in
the future. Why? Because we sow to the Spirit of God, as verse 8 explains. That
is, we develop a spiritual attitude and mindset that is in harmony and conformity
with God.
God Loves a Cheerful Giver
Let us notice 2 Corinthians 9:7: “So let each one give as he
purposes in his heart, not grudgingly or of necessity [or compulsion]; for God
loves a cheerful giver.”
Although this Scripture was written in the context of
free-will offerings, it can be applied to our attitude in tithing. God loves a CHEERFUL
GIVER, because GOD IS a CHEERFUL GIVER! If we give grudgingly or if we pay
God His tithe only because we HAVE to, that is, if obligation is our only
motivation to give offerings or pay God’s tithe, then we expose the fact that
we do not really have the love of God in us, and God, in turn, will not accept
that kind of giving or payment. In Matthew 10:8 Christ told His disciples:
“Freely you have received, freely give.” As the disciples had gifts from God
FREELY, so they were to also FREELY give to others. God was teaching them that
GIVING to others was to become their way of life!
In Matthew 25:31–40 Christ told a parable about His true
servants who gave to others, not realizing that Christ looked at such acts of
Christian love as actually being directed toward Him. They had done those
things as a way of life, not even thinking about their reward or that they were
actually giving those gifts to Christ. Rather, God’s giving attitude had become
their second nature—their way of thinking, and their way of living. They helped
others because that is what they WANTED and LOVED to do!
Christ also described a different group in Matthew 25:41–46.
This group had refused to help their fellow men, likewise not realizing that if
they had done good deeds, these would have been done for Christ. Now, perhaps
they WOULD have done the same things as the first group had done, IF they had
only known that Christ felt they would have done them to Him. However, their
giving would have been prompted and motivated by ulterior motives—they would
have given to the needy in order to GET a reward! They would not have
done it out of true Godly love and concern for the needy. They would have given
grudgingly and of necessity, so to speak. They would not have been cheerful
givers. They would not really have WANTED to give, but they would have
said, grudgingly, I HAVE to do it, otherwise I won’t GET into the Kingdom. Such
an attitude, however, would have prevented them from qualifying to be in the
Kingdom.
Withholding Gifts
Giving is not only the opposite of getting or taking. Giving
is really the opposite of NOT giving, actually of WITHHOLDING
gifts that we could and should give! Christ told us to render to Caesar the
things that are Caesar’s, and to God the things that are God’s (Matthew
James 2:15–16 states: “If a brother or a sister is naked and
destitute of daily food, and one of you says to them, ‘Depart in peace, be
warmed and filled,’ but you do not give them the things which are needed for
the body, what does it profit?”
It would not profit them, but it would not profit you,
either. You have missed a golden opportunity to develop the character that God
wants to see in you. Rather than helping the person because you LOVE him or her
enough to HELP and to GIVE to him or her, you do nothing but utter a few
unprofitable words in that situation. This passage can also be read in a
spiritual way. Today, most people are naked and destitute of God’s daily
food—His Word (compare Matthew 4:4). God’s Church has a commission to proclaim to
the world God’s gospel, explaining a better way of life. Those who respond are
to be taught God’s Word so that they can be clothed and be freed from their
spiritual nakedness (compare Revelation
Proverbs 3:27–28 says: “Do not withhold good from those to
whom it is due, When it is in the power of your hand
to do so.” Proverbs 11:24–25 adds: “There is one who scatters, yet increases
more; And there is one who withholds more than is right, But it leads to
poverty. The generous soul will be made rich, And he
who waters will also be watered himself.”
When we water, or give, we will also be watered, or given to,
now in this life AND for eternal life. We read in Malachi 3:8–10 that God
promises us physical blessings if we tithe faithfully to Him. Physical
blessings will be an automatic consequence of our tithing. But to receive
physical blessings from God must NOT be our motivation as to WHY we pay
God’s tithe or give free-will offerings. Our motivation must become that we
WANT to give, that we WANT to share and help BECAUSE we LOVE the other person
enough to do that for him or her.
There is another way of withholding gifts from others. That
is, by not working and making money so that we have no money to give to God or
to others. We are not talking about those who are looking for work and who are
temporarily unable to find work or those who cannot work for health reasons or
for other valid reasons. Neither are we addressing, of course, mothers with
small children who should not work (unless they have to, because of becoming victims
of this evil society and are forced to work in order to survive). We are only
talking about people who could and should work, but just don’t want to. They
would rather walk “in a disorderly manner” (2 Thessalonians
At the same time, Paul says that those who can work and do
work, minding their own business and leading a quiet life, are walking
“properly” even toward those who are outside of the body of Christ—either
by helping them or by living righteously—and in doing so, they are lacking
nothing (compare 1 Thessalonians 4:11–12).
Working for the Purpose of Sharing
How does the issue of working or not working tie in with
paying or not paying God’s tithe, and presenting or withholding gifts from
others? Ephesians
The reason we are to work is so that we can have something to
GIVE to others when they are in need, including paying God’s tithes and giving
free-will offerings so that those in spiritual need can be fed as well! Working
and making money is not for the purpose of becoming rich so that WE have
plenty. It is for the purpose of sharing with those in need!
When observing the really rich people in this world, we may
wonder whether they have ever read or understood what the Bible tells them. For
instance, Paul states very specifically in 1 Timothy 6:17–19: “Command those
who are rich in this present age not to be haughty, nor to trust in uncertain
riches but in the living God, who gives us richly all things to enjoy. Let them
do good, that they be rich in good works, ready to give, willing to share,
storing up for themselves a good foundation for the time to come, that they may
lay hold on eternal life.”
The
“Tithe of the Tithe”
More than 30 years ago, God’s Church made the administrative
decision to ask Church members and co-workers to send one tenth of their second
tithe to the Church to be used for necessary Feast of Tabernacles expenses,
including rental for Church halls. Since then, the Church has usually referred
to this amount as the “tithe of the tithe.” Church members and co-workers were
asked to calculate the amount of second tithe that would be available to them
at the time of the Feast of Tabernacles, and to send ten percent of that
(calculated) amount to the Church, in advance as directed by the Church. This
practice has allowed the Church to avoid using general contributions for the
payment of Feast expenses, instead of being used for preaching the gospel and
feeding the flock.
At the time of the institution of the “tithe of tithe,” and a few
times since then, consideration has been given to the possibility of charging
each individual Feast attendee with the same amount for his or her Feast attendance,
instead of sending in a tithe of the tithe. This possibility was rejected,
however, as it was judged to be arbitrary and unfair. Some Church members do
not have jobs or they live on small pensions, while others earn good salaries.
Following Biblical principles (compare Acts 2:44–45; 4:32–35; 2 Corinthians
8:12–15), it was determined that the institution of the “tithe of the tithe”
was the most equitable way for all concerned to provide for the payment of
necessary Feast expenses incurred by the Church, and also to help those less
fortunate, as much as possible, to attend the Feast.
The Church of the Eternal God and its corporate affiliates see no Biblical reason to change the Church’s decision, realizing the Biblical wisdom for the decision, and acknowledging that the Church has the administrative authority to bind and loose matters like these (compare Matthew 16:19; 18:18).
Rather than storing up their riches, they first need to
understand that GOD gave them the riches FOR A REASON! And that reason is to share
their riches with others! If they were to do that, they would develop an
attitude of love for others so that God COULD ultimately give
them eternal life in the Kingdom. Some—very few—rich people are very generous. But
even then, what is their motive? Is it because they have to give money away as
tax-deductible contributions so they can lower their income taxes? Is THAT the
reason they give? Or, is it so that they will be KNOWN publicly as generous
people? Do they act like the rich people Christ observed, who put money out of
their abundance into the treasury (compare Mark
Christ’s words in Matthew 6:19–21 still ring loud and clear
today: “Do not lay up for yourselves treasures on earth, where moth and rust
destroy and where thieves break in and steal; but lay up for yourselves
treasures in heaven, where neither moth nor rust destroys and where thieves do
not break in and steal. For where your treasure is, there your heart will be
also.”
Withholding Tithes is Robbery!
With a generous heart, motivated by the same love that God
has, it would not occur to us to not tithe. Only those with a selfish heart try
to invent arguments that are meant to “justify” their disobedience toward
God—their refusal to tithe, which God calls robbery!
Christ was addressing an attitude—our outlook on life and our
focus on possessions. If we work to lay up treasures here on earth for
ourselves, we have missed the whole reason why we need to make money, which is
so that we HAVE money to SHARE with others, if need be. This is how we build up
a treasure in heaven. Not by how much money we give, but by our attitude in
giving. God is taking note of how we develop the attitude of love for
others—the same outgoing love and concern that HE has. It pleases Him to see a change
deep in our hearts away from selfish carnal desires and toward Godly love and
genuine concern for others.
Let us notice what Paul says in Philippians 4:17: “Not that I
seek the gift, but I seek the fruit that abounds to your account.” God does not
seek His tithe for the tithe’s sake, but He looks at our heart—our inward
intent. He looks at the fruit of a loving heart that will WANT to lay up
treasure in heaven rather than stockpiling on earth. When we give, both our
attitude and our motive show God what is really in our heart. We show that we
don’t love God OR our neighbor if we don’t keep His commandments (compare John
Tithing Develops Right Character
When we give in the right way—with the right attitude and
motive—we are developing the character that God has, one of outgoing concern
for the benefit of others. That is the kind of fruit Paul is talking about here
that will abound to our account. When Christ says that we can even determine
whether ministers are true or false servants of God, we can look at those kinds
of fruits as well. Are they devouring the widows’ houses or money (compare
Matthew
In Luke 12:13–21, Christ gave us the famous parable of the
rich fool who built greater barns for his harvest rather than sharing his
fortune with others. He thought he had many more years to live in pleasure and
ease, but that very night, God took his life. Christ concluded His parable, in
verse 21: “So is he who lays up treasure for himself, and is not rich toward
God.”
Christ gave this parable because of the greedy attitude of
those who were fighting over an inheritance (compare verse 13). He saw the
covetousness in them—the intent to take, rather than to give. Conversely, when
the servants of Abraham and Lot fought over the land, Abraham was willing
to have Lot choose what land he wanted to have, rather than having the servants
continue to fight over it (compare Genesis 13:7–11).
The rich fool did not have genuine love or concern for
others. He was only interested in figuring out how he could store his abundant
riches for HIMSELF. He was not rich before God—he had not laid up treasures in
heaven—when God took his life.
Abraham, on the other hand, was very rich, but he did not
have an attitude of greediness. We know that he tithed to God, in the person of
Christ. He did not do it grudgingly, but rather, Abraham was developing a heart
of love for God and others. He did not even withhold his only son from God. And
because he was willing to give up everything he had in order to serve God and
to be obedient to Him, God BLESSED him abundantly (Genesis
We have heard it said that you cannot “out-give” God. And
that is so true! God owns everything and He wants to share everything He has
with us. So then, since we are to become God, can the same be said about us
NOW? Are WE willing to share EVERYTHING we have with others, if need be?
God is watching us. He notices how we act in little things.
If we are faithful in small matters, God knows that we will also be faithful in
big matters. If, on the other hand, we are not even willing to share small
things with God and others, how would we ever develop the godly attitude to be
willing to share the rulership over the universe with
others?
God gave up His only begotten Son. Abraham was
willing to give up his son. Moses was willing to give up the riches of
Church
Teaching on Tithing
Tithing is an institution commanded by our Eternal God. It was
established early in the Old Testament, and is endorsed in both the Old and the
New Testaments. The command to tithe—to pay ten percent of one’s income—is a
duty of man, not just of members in certain churches. It has always been
understood by the
The mere act of tithing does not establish a contract, legally or otherwise, between the Church and its members. Although the Church teaches that it is a sin for a person (member or not) not to tithe, the Church also teaches that sin, as well as repentance, is toward God. If the Church should become aware of constant neglect of one of its members to tithe, the Church would counsel with the member and remind the person of his or her spiritual obligations, before and toward God, to repent of his or her sin and commence tithing, as commanded by God.
Christ’s
Obedience to God Sets Standard
Christ came to this earth as a human being to do what the
Father had asked Him to do. He explained in John 5:36 that He had come to do
the Work that the Father had given Him to do. Christ understood that the Father
GAVE Him a work to do. Rather than saying, God commanded or ordered Me
to do it—which would also have been a correct statement—He said, in essence,
that HE GAVE Me the opportunity to please Him. This shows a totally different
mindset and attitude, recognizing that God the Father is a great GIVER. Christ
knew that every good and perfect gift comes from the Father (compare James
We read in Hebrews 12:2 that Christ gave up everything and
that He was even willing to die for us, “for the joy that was set before Him.”
Christ was willing to endure all of these things because He loved God the
Father, and because He also loved us. He did it for the joy that was set before
Him, the joy of having made it possible that you and I could become members of
the Family of God. He rejoiced in that He would soon, quite literally, have
brothers and sisters, and that the Father would soon have additional sons and
daughters (compare 1 John 3:1–2).
What about us? Are we developing the same kind of attitude of
love toward God and others, which is manifested in our obedient giving to and
sharing with others? When we obey God’s commandments, including the command to
faithfully tithe and give free-will offerings to God’s Church, we can KNOW that
we are on our way toward the