WHAT THE BIBLE TEACHES ABOUT TITHING
Num. 18:20-32, Pro. 3:9, Mal. 3:8-10, Mt. 23:23



A. Poet: Dug from the mountainside, washed from the glen, Servant
am I or the master of men. Steal me I curse you, earn me I bless
you, Grasp me and hoard me, A friend shall possess you. Live for
me, die for me, Covet me, take me, Angel or Devil, I am what you
make me.

B. Someone wrote: Money will buy---A bed but not sleep. Books but
not brains. Food but not appetite. Finery but not beauty.
A house but not a home, Luxuries but not culture.
Medicine but not health. Amusements but not happiness.
A crucifix but not a Saviour. A church but not a heaven.

C. Tithe Defined---Ge.14:18-20, Ge. 28:20-22, Tithe: He.
word, Maaser, Gr. word Dekate, meaning, A Tenth. A tithe is a
tenth, or 10% of ones income, or to give a tenth.

a. What is ones income?

(1) Gross refers to the whole or entire income, while net
designates that which is clear or profit. In the definition of
Tithing in Scripture income means, "Net Income."

(2) A question often asked is whether one's income tax is
to be deducted before figuring one's Tithe. The present income
tax system actually creates a lien against a man's income. It is an
absolute tax and is in the same category as a necessary
expense. Actually, the amount of the tax cannot be considered
income if one is to figure his "Increase" or profit on a
realistic basis.

b. So tithe is the practice of giving a "Tenth" or 10% of
one's net income. Not all proportion giving is tithe. One might
give 1% of his income and still be giving on a
proportionate basis, but, to tithe, it is necessary to
understand the proportion to be a tenth or 10%.

c. Tithe is God's part of our income and is Holy unto the
Lord---Le. 27:30 Pr. 3:9. Tithes is a tenth of all our net income. God
set the percentage of tithes, First-Fruits, He gets His first.

D. Tithe has been since the creation of man----Ge. 4:3-5

a. Cain and Abel paid tithe, Tertullian in the third century
wrote that God rejected the sacrifice of Cain, because what he
offered he did not rightly divide, or tithe. Noah, Abram, Isaac,
Jacob all paid tithe before the Mosaic Law. Tithe was practiced
430 years before the law.

b. Ge. 14:18-20---Abram lived till the boyhood of Jacob,
Jacob was brought up in the faith of his grandfather, and at Bethel
God confirmed to Jacob and his posterity all the promised He made to
Abraham.

c. Ge. 28:20-22---God from the beginning taught Adam that
it was the duty of man to render a portion of his increase to
His Maker, and that, that portion of his increase to be not
less that a "Tenth."

d. So we can see from the examples above that "Tithe" was
practiced before Mosaic Law was given. Tithe was God's law from
the creation of man, not since the law of Moses.

E. Tithe under the law of Moses

a. Commanded---Le.27:30, Mal. 3:10, it was a must.

b. Tithe belonged to the Lord---Le. 27:30-34, Mal. 3:8,
tithe did not belong to the people who paid them.

c. Israel paid three tithe---Nu. 18:18-32

(1) Tithe to Levites---There was no limit to this tithe. The
offerer had no voice in its disposal. The offerer did not
receive any of it back for his personal use. This tithe was not
an amount that might be diminished, or an alms that the owner
might render or not render as he pleased, but a divine claim,
the withholding of which was regarded by God as dishonesty. The
Levites to whom this tithe was given, was required by God to pay
a "tenth" of what he received as a "heave offering" unto God,
and to pay it to Aaron the High Priest.

(2) Tithe to support festival expense---De. 14:22-27---This
tithe consisted of the early increase of the land. This tithes
was to be eaten by the offerer, his household, and the Levite.
This tithe was offered in recognition of God's bounty and as
acts of worship to Him.

(3) Tithe to the Poor---De.14:28-29---This tithe was for the
poor, strangers, fatherless, widows, etc. This tithe was only
given every three years.

d. Israel gave as much as on fourth to one third of their
income, beside sacrifices, and offerings.

e. As an Israelite came to bring their tithe unto the Lord
this is what they did----"He would come to the priests and say, I
profess this day unto the Lord thy God, that I am come unto the land
which the lord swore unto our fathers for to give us---A Syrian ready
to perish was my father and he went down into Egypt, and sojourned
there, few in number, and he became there a nation, great, mighty and
populous, and the Egyptians evil entreated us, and afflicted us, and
laid upon us hard bondage, and we cried unto the Lord, the God of our
fathers and the Lord heard our voice, and say our affliction, and our
toil, and our oppression, and the Lord brought us forth out of
Egypt with a mighty hand, and with an outstretched arm,
and with great terribleness, and with signs and with wonders,
and He hath brought us into this place, and hath given us this land, a
land flowing with milk and honey, and now, behold, I have brought the
first of the fruit of the ground, which Thou, 0 lord, hast given me,"
Oh, that we could bring our tithe and offerings to the Lord with this
attitude.

f. Le. 27;31-If anyone borrowed the tithe for a personal
use, they were required to pay 20% interest. This law was to
discourage them from withholding the tithe, and from using it
for personal use.

F. To Whom Do We Pay Tithes?

a. Nu. 18:21-24--Tithe was paid to the levites for their
priestly service which Israel could not perform. Levites intern
paid tithe to Aaron the High Priest, Nu. 18:26-28.

(1) Ministers of God is a type of Levitical priesthood---I
Cor. 9:7-14. There are things today that the layman cannot and
must not perform-Baptize, give Lord's Supper; Anoint with oil,
Preach and Interpret God's Word, etc.

G. Tithe is not all we are required to give---Mal. 3:8, Lu.
6:38, Cor. 9:6-7

a. We are to give offerings also. An offering is something
given from that which belongs to you. Tithe does not belong to
you, so you have given no offering when you pay your tithe only. Jews
gave between a fourth and a third of his income in tithe and
offerings.

H. Who controls the Tithe?

a. Mal, 3:10---The storehouse in Israel was the chambers
that was attached to the temple, built to receive the first-fruits of
the field and flocks.

b. It was the priesthood who had charge of it, not even the
king had control over the tithe. Ne. 10:37, Ne. 13:4-5, 2 Chr.
31:11-12

c. The tithe is not controlled by the church secretary,
church deacons, church board, or anyone else other than the Minister
of that church. The tithe is the Lords, and the ministry is the
only ones authorized by God to control the tithe.

d. Tithe could not be diminished, had to be a tenth. The
tither had no voice in the disposal of tithes. The tither did
not receive any of it back, it all went to the priest---Nu.
18:31-32

I. Jesus Approved Tithe and Paid Tithe

a. Lu. 2:38-39---Joseph and Mary paid tithe because they
obeyed all the law of God, they taught Jesus to pay tithe.

b. Mt. 23:1-3---Jesus told His disciples to obey all
the law, tithing was one of the laws of God.

c. Mt. 23:23---Jesus approved tithing and spoke of it as
a duty, using the word "ought," which means, Duty, Bounty, Obliged,
Under obligation, Expected of, Necessary, A must, Compulsory,
Required, Demanded.

d. Mt. 5:20---Jesus taught his disciples that their
righteousness must exceed that of the Pharisees paid tithe.

J. Is Tithe For Us Today?

a. One verse in every four in Mt. Mk, Lu, and Jn, and one out
of every six in the New Testament deals with the question of money
and covetousness. Nothing that we possess is exempt from the law
of Christian stewardship. Giving needs no more apology than does
praying. In the Bible there are 1539 passages which refer to
giving while there are only 523 passages which refer to praying.
The average church is suffering from "Partial Participation
Paralysis." Stewardship enriches the soul. So long as sin
remains in the world we are obligated to get the Gospel to
men. Tithing will give one an enlarged vision, a willing mind, a
liberal heart and a closer relationship to Jesus Christ.

b. 1 Cor. 9:7-11---Paul is teaching that God ordained the
tithe system as the method of supporting the ministry.

c. He. 7:1-7---Paul is teaching that, if Abraham paid tithe
to Melchisedec, his natural and spiritual seed should continue to
pay tithe also.

(1) Paul is teaching that "Grace" does not lessen our
obligation to God, but rather increases it.

(2) Ga. 3;7---We are spiritual children of Abraham, we
must do the works of Abraham---Jn. 8:39

d. 1 Cor. 16:2---Prospered: Means, Gain, Increase, Growth.
Paul was teaching that they were to lay aside a certain amount.

e. Mt. 5:20---We cannot give less than they did under the
law and be accepted by God.

f. Mal. 3:7---A person has departed from God if they are
not paying tithe. God shows how one has departed from Him, by
robbing him--Rob--To steal from, To deprive one of something
unjustly, To take that which is not rightfully yours, To take
something by underhand means--To defraud--To Cheat, to trick, to
deceive, to swindle.

K. The Basis For Tithing---1 Cor. 6:19-20

a. All that a Christian is, has, and all that may come to
him is a gift from God and belongs to his Lord. Tithe should be
paid for a purpose other than just a law.

(1) Tithing is an act of recognizing an authority higher
than yourself.

(2) Tithing is an act of love and thanksgiving for material
things received from God's Creation.

(3) Tithing is an act of confession of obligations to God
who has been your helper in time of need.

(4) Tithing is an act of returning to God a portion of that
which he has given to you.

(5) Tithing is an act of payment of your obligation as
member of His Church for the support of His cause.

(6) Tithing is the key to divine blessings---Jacob left
Canaan empty and returned with much cattle and many servants after he
started paying his tithe. If God gets His part, your part will
go further than the whole with God's curse on it---Mal. 3:10, Lu.
6:38, 2 Cor. 9:6.

b. Tithing is an expression of gratitude---one who does not
tithe does not consider any of the above things mentioned, they
are not grateful, don't feel obligated to God, cares nothing for
His cause, recognizes no higher authority than himself, cares
nothing for God's blessing.

c. Those who fail to pay tithe not only robs God but
hinders the spread of the glorious gospel and for this "Ye are
cursed with a curse." God's work requires money, tithing is God's
way of financing His cause.

(1) How much money would a public school system receive if
it depended on the passing of a hat at a local PTA meeting to
foot its bills?

(2) How would our Federal Gov. make out if it depended on
its income to carry on our national activities by taking up a
collection at Memorial and Independence Day parades?

(3) God has a working method raising money to carry His
work, that method is "Tithing". When people follow the Lord's
method of tithing, church leaders and ladies groups are freed from
preoccupation with money-raising problems for more spiritual
pursuits. God's plan and purpose for the church is "Soul
Winning," not raising money. God has ordained no other way for
providing of the evangelizing of the world and maintaining of His
Church, other than by tithing and offerings. When tithing and offering
is practiced, it is a blessing to the Lost, to the Church, and to the
Individual. The Lost is reached, the Church is supported and grows,
the Giver is blessed. When tithe and offerings is not practiced,
the Lost is not reached, the Church suffers, the Individual loses
God's blessings,

(4) Those who do not want to support the work of God base
their opposition generally on two arguments:

1. Against tithing--they say tithing was an Old Test.
practice, and is not a New Test. practice. The practice of tithing
antedates the law of Moses---Gen. 14:17-20, Ge. 28:22, and is taught
in the New Test. Jesus said to pay tithe---Mt.23:23, verse 2, Lu.
18:12. Tithing is for us today, we cannot give less than they did
under the law.-Mt. 5:20 God's work is supported by tithes and
offerings--I Cor. 9:14, Ga. 3:7,, Jn. 8:39.

2. They say that all they have belongs to God, not just the
tithes. This means that a person believes in giving more than
just the tithe. (We have no objection to this position),
however, most of the time these people give nothing or less than
the tithe.

C.S. Lewis said in expressing the spirit of the early
church, Acts. 4:32-35---"I am afraid the only safe rue is
to give more that we can spare, if our expenditure on comforts,
luxuries, amusements, etc, is up to the standard common among
those with the same income as our own, we are probably giving too
little. If our charities do not at all pinch or hamper us, I
should say they are too small."

(5) Tithing was practiced before the giving of the law. God
made a covenant with Abraham--- Ge. 22:18, and the law did not
disannul this covenant---Ga. 3:16-19, Jesus is a High Priest
after the order of Melchisedec (Not Aaron), and we are the
children of Abraham through faith -- Ga. 3:7,29. We should
therefore do the works of Abraham which includes tithing. Just as
the people was to support the Tabernacle, and the Temple which was
God's dwelling place or the place where His Presence was to abide, so
is the Church the place today where His work is to be coordinated,
therefore, as the people was to support the coordination of the work
of God in the Tabernacle and Temple, so are we to support the work of
God today with tithe and offerings, for the Church is the fulfillment
of the Tabernacle plan.

d. Many want to receive much with little pay---"A certain
family had gone to church, on the way home the father criticized
the sermon, the mother found fault with the organist, and the
eldest daughter talked about the singing. But the subject was
suddenly dropped when the small boy of the family spoke up @
said, "Daddy, I think it was mighty good program for a nickel."

e. Giving is a service---it is a ministry. In giving we
are ministering to others, we are supplementing what others
lack. We are contributing to the well being of another. When we give
to God's cause we are ministering to the lost, we are helping the
unreached to be reached.

"God, break to the needy sweet charity's bread, for giving
is living, the angel said, And must I be giving again and again?
My peevish and pitiless answer ran, oh, no said the angel, piercing
me through, Just give till the Lord stops giving to you." YOUR
MEASURE OF RECEIVING IS BASED UPON YOUR MEASURE OF GIVING.

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