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EngraftedWordChurchTithesandOfferings

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TITHESANDOFFERINGSLesson1

TheFirstThreeOfferings

Theactofgivingcanbeademonstrationoflove,devotion,affection,honor,andcommitment.Giving,asanactofworship,isrecordedinboththeOldandNewTestaments.WecanworshiptheLordbygivingourtime,ourenergy,andoursubstance.TheBibleteachestwowaystogivesubstancetotheLord—throughtithesandofferings.TheselessonswillcovermuchofwhattheBiblehastosayconcerningtithesandofferings.ThisfirstlessonexaminessomeofthebiblicalprinciplesofgivingestablishedbythefirstthreeofferingsrecordedintheBible.ThesefirstthreeofferingspredatetheLawbyover2,000years.THEFIRSTOFFERING(minchah)—AnOfferingofHonorThefirstactofworshiprecordedintheBiblewasalsothefirstoffering.

• Andintheprocessoftime[astimewenton,atharvesttime]itcametopass,thatCainbroughtofthefruitofthegroundanoffering[tribute,gift,bloodlessoffering]untotheLORD.AndAbel,healsobroughtofthefirstlingsofhisflockandofthefatthereof.AndtheLORDhadrespect[regard,tolookupon]untoAbelandtohisoffering:ButuntoCainandtohisofferinghehadnotrespect.AndCainwasverywroth,andhiscountenancefell. Genesis4:3-5

Inthisfirstoffering,bothbrothersbroughtanofferingtotheLORD.ItisimportanttokeepinmindthattheLORDdoesn’tneedanythingwehavetooffer,butanofferingisourwayofshowinghonor,respect,commitment,andappreciationtoGod.OurofferingcanprovetotheLordHehasourhearts.TheLORDisneverimpressedormovedbyanamountorsizeofanoffering.Heisimpressedwiththeheartandmotivationbehindtheoffering.Considerthefollowingfactsaboutthefirstoffering:

1. ThefirstofferingwasatributegiftmeanttohonortheLord.ThisisapparentfromtheoriginalHebrewwordminchah.Aminchahisabloodlessofferingvoluntarilypresentedasagifttohonor.Thiswasnotasinoffering.CainandAbelwerenotatoningforsinswiththisoffering.Whatsinhadtheycommittedandwhatlawhadtheyreceivedtoknowwhatanimaltosacrificeforthatsin?TheLawwouldnotbegivenfornearly2,400moreyearsandwithouttheLawsinisnotimputed(Romans5:13).SinofferingsarenotcommandeduntilLeviticus4.

2. Caininitiatedtheofferingwithwhathehadtooffer—vegetables.Abelfollowedsuitwithwhathehadtooffer—livestock.Thisteachesusthatofferingsarebasedonwhatwehavetogive,notwhatwedon’thave.TheNewTestamentconfirmsthisprincipal(2Corinthians8:12).

3. AbelandhisofferingwereseenasoneandCainandhisofferingwereseenasone.Theofferingswereanextensionandrepresentationofthegiver.Thisestablishes




theprinciplethatGodseesourofferingsasareflectionofourhearts.TheNewTestamentconfirmsthisprincipal(Matthew6:21,12:35;Luke6:45,12:34).

GodlookedawayfromCainbecauseofhisoffering.Yet,Abel’sofferingwasacceptedandheearnedGod’srespect.Wemustask,“WhydidGodseemtoshowpartiality?”

• AndtheLORDsaiduntoCain,Whyartthouwroth?andwhyisthycountenancefallen?Ifthoudoestwell[doitjoyfully]shaltthounotbeaccepted?andifthoudoestnotwell[begrudgingly],sinliethatthedoor.Anduntotheeshallbehisdesire,andthoushaltruleoverhim. Genesis4:6,7

Considerthefollowingobservations:

1. TheLord’srejectionincensesCain,revealinghisheartofangerandmoodiness.ThisshowstheLordwillalwaysdealwithattitudeandmotivefirstandforemost(Hebrews4:12).

2. TheLorddoesn’tcriticizeCain’soffering—Hecriticizeshisbegrudgingattitude.TheNewTestamentalsoadmonishesagainstgivinganoffering“grudgingly”(2Corinthians9:7).

3. TheLordtellsCainthekeytohavinghisofferingreceivedistogiveitjoyfully.TheNewTestamentconfirmsthisprinciple(2Corinthians9:7).

4. TryingtoworshipGodwithabegrudgingandbadattitudeislegalismandonlyopensthedoortosatan—“sinisademoncrouching”(AnchorTranslationv.7).

5. Cainneveradjustedhisattitudeandwentfromruiningaworshipservicetokillinghisbrother.

THESECONDOFFERING(olah)—AnOfferingofConsecrationNoahpresentedthesecondofferingrecordedintheBible.ThisofferingtookplaceaftertheFlood.

• AndNoahbuildedanaltaruntotheLORD;andtookofeverycleanbeast,andofeverycleanfowl,andofferedburntofferingsonthealtar.AndtheLORDsmelledasweetsavour[anodorofsoothingrest]; Genesis8:20,21a

Noah’sofferingdemonstratesseveralBible“firsts”:

1. FirstAltar—ThisisthefirstaltarintheBible.TherootforaltarintheHebrewmeanstoslaughter,tokill,tosacrifice.Analtarisbuiltasaspecial,purposedplace,designatedassacred,andusedonlyfortheworshipofGod.Thissignifiestheconsecrationandimportanceofwhereandhowwegiveofferings.

2. FirstPrescribedOffering—Noahofferedupthefirstdesignatedoffering—cleananimals.GodhadcommandedNoahtotakesevenpairsofallofthe“cleananimals”ontotheark(Genesis7:2).He“tookofeverycleanbeast.”Howmanyanimalswasthis?Howlongdidthisofferingtake?Thisofferingmayhavelasteddaysorweeks.




ThissignifiesthatGodhasarighttotelluswhatwearetogiveregardlessofanyinconveniencesassociatedwiththeoffering.

3. FirstAnimalSacrifice—Noah’sburntofferingisthefirstofferingthatrequiredthedeathofananimal.Thissignifiesthatanofferingshouldcostussomething.

4. FirstOfferingofConsecration—Noah’sofferingwasthefirstofferingofconsecration.Thesmokerisingfromtheburntoffering(olah–ascent,exalt,riseup)symbolizedNoah’sdesiretoexaltandglorifyGod.TheconsumptionoftheanimalbyfiresymbolizedNoah’stotaldedicationtotheLord.UndertheLaw,theburntofferingwouldrepresentconsecrationtotheLord(Leviticus1).ThisestablishestheprinciplethatourofferingsaremeanttoglorifyGodandtheycanalsohelpusstayconsecratedtotheLord.

5. FirstSweetSmellingSavor—Noah’sofferingwasthefirstofferingrecordedasasweetsmellingsavortotheLord.Thetermliterallymeans“asmellthatbringsrest.”ThisrevealswhatourgivingdoesfortheLord—aproperofferingbringstheLordjoy.Thisexpressionisused43timesintheOldTestamentandthreetimesintheNewTestament.(2Cor.2:15,Eph.5:2,Phil.4:18).

THETHIRDOFFERING(olah)—ACommandedOfferingThethirdofferingrecordedintheBibleisAbraham’sofferingofIsaac.

• Nowitcameaboutafterthesethings,thatGodtestedAbraham,andsaidtohim,“Abraham!”Andhesaid,“HereIam.”Hesaid,“Takenowyourson,youronlyson,whomyoulove,Isaac,andgotothelandofMoriah,andofferhimthereasaburntofferingononeofthemountainsofwhichIwilltellyou.”Andhesaid,“Donotstretchoutyourhandagainstthelad,anddonothingtohim;fornowIknowthatyoufearGod,sinceyouhavenotwithheldyourson,youronlyson,fromMe.”:...AndAbrahamcalledthenameofthatplaceJehovah-jireh:asitissaidtothisday,InthemountoftheLORDitshallbeseen[provided]. Genesis22:1,2,12,14NAS

ThisisthefirstofferingtheLorddirectlycommandedanyoneintheBiblenarrative.GoddidnotcommandCainorAbel’sofferingandHedidnotcommandNoah’soffering.Considerthefollowingprinciplesthisofferingestablishes:

1. Thisofferingwasn’tAbraham’sidea.ThisestablishestheprinciplethatGodwillcommandanofferingfromusfromtimetotimeandHemightevencommanduswheretoofferit.

2. Someofferingsaredesignedtotestandstretchourfaith.ThisfactestablishestheprinciplethatGodexpectsourfaithtogrowintheareaofofferings.

3. A“commanded”offeringmayoftentouchsomethingdeartoourhearts.Thisestablishestheprinciplethatsomeofferingsaredesignedtopruneidolatry.

4. YouwillonlygettoknowGodasJehovahJirehifyouobeyHimwiththe“commanded”offering.ThisestablishestheprinciplethatGodisonlyobligatedtoprovideforusasweobeyHim.ThisisconfirmedintheNewTestament(Phil.4:18,19).




REVIEWFromthefirstthreeofferingsoftheBible,wecanlearn14criticalaspectsaboutofferings:

1. Godneedsnothingwehave,butHedoeswantourhearts.2. OfferingsareawaytohonorGodandpayHimtribute.3. Offeringsarebasedonwhatyoudohaveandnotbasedonwhatyoudon’thave.4. AnofferingisareflectionofyourheartandattitudetowardGod.5. Wemustnotgivegrudgingly.6. Wemustalwaysbesuretogivejoyfully.7. Offeringsaregiveninholyplaceswithaholyreverence.8. Offeringsshouldcostussomething.9. OfferingscanhelpusconsecrateandevenrededicateourlivestotheLord.10. IfproperlypresentedtotheLord,anofferingwillbeasweetsmellingsavortoHim;

asmellthatbringsHimrest.11. Godhastherighttocommandanofferingthatmaytouchyourdearestpossessionor

evenassaultyouridolatry.12. Offeringswilltestandstretchourfaithattimes.13. OfferingswillcauseyoutoknowGodasJehovahJireh.14. OfferingsallowGodtoprovideyourneedsinasupernaturalway.

MayourheartsyearntohonorGodandobeyHimwithourofferings.





TheOfferingsoftheOldTestament

OneoftheobviouspatternsdemonstratedintheMosaicLawwasGodlegislatingpre-existingworshiptofitHisdesire.Forexample,mostoftheofferingshadalreadybeenestablishedpriortoMoses.UndertheLawGodgavespecificinstructionsforhowHewantedtobeworshipedwiththeseofferings.EARTHENALTARLAWNoahinstitutedthepracticeofbuildingaltarsbutGodlegislatedfurtherguidelinestosuitHiswillandprovetheirwillingnesstoobey(Exodus20:24-26).

• Altarsweretobeearthen(dirt)andmadeexclusivelyfortheLord.Nodoubleusage.• Burntofferingsandpeaceofferingsweretobesacrificedthere.• ThesealtarsweretobebuiltanywhereGodcalledHisname.Thesewouldbeall

overIsrael.• ThisiswheretheLordwouldmanifestandblesstheworshiper.• Analtarofstonewouldbeaccepted,butonlyifitwasstackedstoneandnot

chiseled.ChiseledstonewouldemploytheskillstheIsraeliteshadusedtobuildpagantemplesfortheEgyptians.

• Thealtarwastobelowtothegroundsothatnostepswererequiredtoapproachit.Thiswastopreventtheworshiper’snakednessfrombeingexposed.

Theselawsweregiventoteachtheholinessandsanctityofthelocationwhereofferingsweretobegiven.Godwantsofferingstobeaholyandsacredthing.Moseswasthefirsttobuildanaltarunderthenewlaws(Exodus24:4-5)atthebaseofMt.Sinai.ThereheofferedburntofferingsandpeaceofferingsinordertoratifyGod’scovenantwithIsrael.THEFIVEPRESCRIBEDOFFERINGSOFTHEOLDTESTAMENTTherearefivemainofferingsundertheMosaicLaw.Thesixthofferinginthislistisanofferingthataccompaniedtheotherfive.Notalloftheseofferingsweremeanttoatoneforsin.Someofthemweregivenasapureactofworship;othersaregiventogettheLord’sattention(awaytocalluponHisname).Withtheexceptionofthesinandtrespassoffering,alloftheseofferingswereinstitutedbeforeMosesandtheLawbecausewithouttheLawsinisnotimputed(Romans5:13).

1. BurntOffering(Lev.1)—Abull,ramorbird(doveoryoungpigeonforthepoor). Purpose:Voluntaryactofworship;atonementforunintentionalsinin general;expressionofdevotion,commitmentandcompletesurrender toGod Description:Nodefect HowOffered:Whollyburnedorconsumed. God’sPortion:Entireanimal Priest’sPortion:Skinonly




Offerer’sPortion:None

2. GrainorMealOffering(MeatKJV)(Lev.2)—Grain,fineflour,oliveoil,incense, bakedbread,salt Purpose:Voluntaryactofworship;recognitionofGod’sgoodnessand provisions;devotiontoGod Description:Cakesorwafers,noyeastorhoney HowOffered:PresentedtoGod,accompaniedburntofferingandpeace offering(alongwithdrinkoffering) God’sPortion:Entireanimal Priest’sPortion:None Offerer’sPortion:None3. PeaceorFellowshipOffering(NIV)(Lev.3)—Anyanimal;varietyofbreads Purpose:Voluntaryactofworship;thanksgivingandfellowship(acommunal meal),includedvowofferings,thanksgivingofferings,andfreewill offerings;confirmedrightstandingwithGod Description:Nodefect HowOffered:PresentedtoGod God’sPortion:Fattyportions Priest’sPortion:BreastgiventoHighPriest(waveoffering),rightforeleg giventotheofficiatingpriest(heaveoffering) Offerer’sPortion:Thanksgivingoffering—alltheremaindertobeeatenthe sameday,noleftoversallowed;VoworFreewilloffering—remainder tobeeatenfornomorethantwodays,thirddayleftoverstobeburnt4. SinOffering(Lev.4)—

1. Youngbull:ForHighPriestandwholecongregation.Thebloodwastobesprinkledinfrontoftheveilandputonthehornsofthealtarofincense

2. Malegoat:Fortheleader—thebloodwastobeputonthehornsofthealtaroftheburntoffering

3. Femalegoatorlamb:Forthecommonperson—thebloodwastobeputonthehornsofthealtarofburntoffering.

4. Doveorpigeon:Forthepoor—thebloodwastobeputonthehornsofthealtarofburntoffering

5. 1/10Ephahoffineflour:Fortheverypoor Purpose:Mandatoryatonementforspecificunintentionalsin;confessionof sin;forgivenessofsin;cleansingfromdefilement HowOffered:Whollyburnedorconsumed God’sPortion:Fattyportions Priest’sPortion:Highpriestandcongregation’sofferinghadtobeburned;all othershadtobeeatenwithinthecourtofthetabernacle Offerer’sPortion:None




5. TrespassOffering(Lev5:14-19)—Ram Purpose:Mandatoryatonementforunintentionalsinrequiringrestitution; cleansingfromdefilement;makerestitution;pay20%fine Description:Nodefect

HowOffered:Whollyburnedorconsumed God’sPortion:Fattyportions Priest’sPortion:Alltheremainder,buthadtobeeatenwithinthecourtof tabernacle Offerer’sPortion:None

6. DrinkorLibationOffering(Lev.23:9-13;Numbers15:1-5,28:7)—Oil,water,wine orstrongdrink Purpose:Accompaniestheburntofferingandpeaceoffering Description:Thirdpartofahin;fortheFeastofPentecostthefourthpartofa hin HowOffered:Pouredoutasanoffering God’sPortion:All,pouredour Priest’sPortion:None Offerer’sPortion:None

OTHERSIGNIFICANTOLDTESTAMENTOFFERINGSInadditiontotheprescribedofferingsabove,God’speoplealsogaveinmanydiversewaysasactsofgratitude,worship,andtohelpestablishGod’scovenant.Israel’sWillingOfferingfortheTabernacle(Exodus35;36:3)WhiletheywerestillatMt.Sinai,theheartoftheIsraelitesstirredthemuptogiveoftheirsubstancetowardtheconstructionoftheTabernacle.Thisincludedofferingsofbracelets,earrings,rings,jewels,gold,fabricsofblue,purple,scarlet,finelinen,redskinsoframs,badgers’skins,shittimwood,spungoats’hair,onyxstones,spices,oils,incense,etc.ThiswasafreewillofferingforthepurposeofbuildingGod’shouseinthewilderness.Jepthath’sDaughter(Judges11:29-40)Jepthathmadea“rashvow”totheLordashepreparedforbattle.IftheLordwouldgivehimtotalvictoryovertheAmmonites,hecommittedtogiveasaburntoffering“whatevercameoutofhishouse”whenhereturnedhomefrombattle.TheLordgrantedtotalvictory,butunfortunatelythefirstthingoutofhishomewashisonlydaughter.Jepthathwept,butrefusedtogobackonhisvowandofferedhisdaughterasaburntofferinguntotheLord.HeisrecordedintheHebrews11HallofFaith(v.32).Hannah’sOffering(1Samuel1:9-28)HannahwasoneoftwowivestoamannamedElkanah.ShewasbarrenandcriedouttoGodforachild.TheLordgrantedherason,whomshenamedSamuel.Aftertheboywasweaned,shedeliveredhimbacktothehouseofGodtoserveEli,thehighpriest.“ThereforeIalsohavereturnedhimtotheLORD,hewhomIhaveobtainedbypetition;aslongashe




liveth,hewhomIhaveobtainedbypetitionshallbereturnedtotheLORD”(v.28).Hannah’sofferingwasherfirst-bornson.David’sOfferingfortheArk’sReturn(2Samuel6:12-18)WhenKingDavidattemptedtobringtheArkoftheCovenantuntoShiloh,hesufferedalosswhenUzzahperished.WhenDavidregroupedandstudiedtheLawtoseehowGodwantedtheArktobehandled,hehadgreatsuccess.PartofDavid’sformulawastosacrificeoxenandfatlingseverysixpaces(18feet)foreightmiles(42,240feet)—atotalof2,346stopstosacrificeoxenandfatlings.ThiswasacostlyofferingtousherinthepresenceofGod.David’sWaterOffering(2Samuel23:13-17)Duringatimeofwar,Davidlongedforwaterfromhishometownwell.ThreeofhisfaithfulmenoverheardhimandriskedtheirlivestobreakthroughthePhilistinegarrisonguardingthecityanditswater.Davidwouldnotdrinkitduetoitsgreatvalue—thepriceofthemen’slives.DavidpoureditoutonthegroundasalibationofferingtotheLord.David’sTempleOffering(1Chronicles22:1-5,29:1-9)TheLordwouldnotpermitDavidtobuildHimatemple.ThattaskwasgiventoSolomon.However,GoddidgiveDavidtheblueprintforthetemple(1Chronicles28:11,12),andtruetoDavid’sheart,DavidgaveatremendousofferingtowardtheconstructionofSolomon’sTemple.Davidspenttherestofhislifepreparingtheneededmaterials:ironandbrassinabundance,gold,silver,wood,andgemstones.Andbecausehe“sethisaffectiontothehouseofhisGod”outofhispersonalfinances,Davidgave$3.75billioningoldand$169millioninsilvertotheproject.Araunah’sThreshingFloor(2Samuel24:21-25)God’sjudgmentagainstIsrael(forDavid’ssinofnumberingthepeople)stoppedatAraunah’sthreshingfloor.DavidpurposedtobuythatpieceofpropertyinordertoworshiptheLordthere.Araunahwantedtogivetheproperty,livestock,andwoodenimplementstothekingforfree,butDavidrefused,“No,Iinsistonbuyingitfromyou!IwillnotoffertotheLORDmyGodburntsacrificesthatcostmenothing.”Davidpaid50shekelsofsilverforthethreshingfloor.AWidow’sCakeOffering(1Kings17:8-16)TheLordcommandedawidow,readytodie,toprovideanofferingfortheprophetElijah.Theimpossibleofferingstretchedherfaithandprovidedsupernaturalprovisionuntilrainreturnedupontheearth(afullyearlater,v.15).AShunammiteBuildsaRoom(2Kings4:8-37)AwealthywomaninShunamhelpedtheprophet’sministrybybuildinganadditionontoherhomewheretheministercouldstayandrestwhenhewasintown.Thiscameatanexpensetoher.Shelaterrequestedason,theprophetprayedandachildwasgranted.Whentheboytragicallydied,theprophetraisedtheboyfromthedeadinthesameroomthatwasbuiltforhimyearsearlier.




Theseofferingsbuiltthehousesofworship,helpedthemenofGod,demonstratedthanksgiving,andgotGod’sattention.MaytheseofferingsteachushowwearetogivetotheLord.Amen!





TheFirstTwoTithes

Unfortunately,agreatcontroversyanddisagreementhasarisenconcerningthebasisforNewTestamenttithing.ThemainargumentagainsttithingundertheNewCovenantisthattithingis“OldTestament”and“undertheLaw.”WhenanydoctrinaldebatearisesconcerningtheLaw,theBiblestudentmusttakeintoconsiderationthatonlypartofExodus,partofDeuteronomy,partofNumbers,andallofLeviticusaretechnically“Law”(4outof39OldTestamentbooks).TheOldTestamentisalsocomprisedofbooksofhistory(JoshuatoEsther),booksofpoetry(JobtoSongofSolomon),andbooksofprophecy(IsaiahtoMalachi).TheLawiscontainedwithintheOldTestament,butnoteverythingintheOldTestamentistheLaw.Tothatend,Abrahaminstitutedtithingover400yearsbeforetheExodustookplaceandtheMosaicLawwasgiven.Therefore,tithingisnotundertheLaw.ItsupersedestheLaw.TheLawmerelyregulatestithing.THEFIRSTTITHETithemeanstenthpart.Thisis10%ofallyourincrease(beforetaxes).Asonecommentarysaid,“Tithingislikepayingrentontheother90%Godlet’syoukeep.”ItwasbegunbyAbramasawaytohonorGodforHisgoodness.TithingwasalsohowAbramdeclaredhisdependenceonGodforsuccessandprovision.

• AndMelchizedekkingofSalembroughtforthbreadandwine:andhewasthepriestofthemosthighGod.Andheblessedhim,andsaid,BlessedbeAbramofthemosthighGod,possessorofheavenandearth:AndblessedbethemosthighGod,whichhathdeliveredthineenemiesintothyhand.Andhegavehimtithesofall. Genesis14:18-20

ConsiderthefollowingprinciplesestablishedbyAbram,thefatherofourfaith,withthefirsttithe:

1. ThisMelchizedekrepresentsJesus(Ps.110:4;Heb.7:1-4).HewastheKingofSalem(peace).Hebroughtbreadandwine,thefirstforeshadowingofHolyCommunion.MelchizedekpronouncedablessingoverAbramandcalledattentiontothemilitaryvictorytheLordhadgivenAbram.AbramthentithedtoMelchizedek.ThisestablishedtheparamountprinciplethatwetithebecauseGodhasblessedus.

2. MelchizedekwasthepriestoftheMostHighGod.AbramtithedtothisholymanofGod.ThisestablishedtheprinciplethatwetithetoamanofGodwhoministerstotheLord.Wedonottithetothewidow,thecharity,orourselves.ThetithebelongstotheLord.ThiswasconfirmedundertheLaw(Lev.27:30).

3. ThesettingforthisencounterbetweenAbramandMelchizedekisapatternofworshipfollowedcountlesstimesintheBible:

a. God’sservanthastofightabattle.b. GodgrantsHisservantvictory.




c. ThevictorfellowshipswiththeLord(communion)throughworship.d. ThevictorprovidesagiftofthanksgivingtoGod.e. Godfurtherblessesthevictor.

ThisestablishestheprinciplethattithinghonorstheLordforourvictoryoverabattle—avictorythatbroughtusincrease.Wetithetomaintainvictory.ThisisconfirmedinMalachi3:10-12.

4. Abramtithedonthespoilsofwar,thengavetheremaindertoBera,theKingofSodom(Gen.14:21-24;Heb.7:4).ThisestablishestheprinciplethatwetithetoGodbeforethekinggetshisshare,e.g.,taxes.Thisisalsocalledtithingonyourgrossincome.

5. AbramusedtithingasanopportunitytodeclaretothepaganKingBeraofSodom,thatitwasGodthathadpromotedandprosperedAbram,notBera.ThisestablishestheprinciplethattithingisawaytodeclareourdependenceonGodforprovisionandourindependencefrommammon(Matt.6:24).

6. Ourfather,Abram,institutedthetitheasanactofjoyfulandthankfulreciprocationtotheLordforHisimmutabilityandfaithfulnesstothecovenantHehadestablishedwithAbram.Simplyput,GodkeptHiswordtoAbram,andAbramtithedoutofthankfulnessandforhispartofthecovenant.ThisreiteratestheprinciplethatwetithebecauseGodisGodandHehasbeengoodtous.

THESECONDTITHEThesecondtithetheBiblerecordswaspromisedbyJacobafterhisfamousvisionof“Jacob’sladder.”It’simportanttonotethatGenesis28indicatesthatJacobhadreceivedtheblessingofAbrahamthroughthedeclarationofIsaac:

• AndGodAlmightyblessthee,andmaketheefruitful,andmultiplythee,thatthoumayestbeamultitudeofpeople;AndgivetheetheblessingofAbraham,tothee,andtothyseedwiththee;thatthoumayestinheritthelandwhereinthouartastranger,whichGodgaveuntoAbraham. Genesis28:3,4

Thefaith,lineage,blessing,andcovenantofAbrahamwerepassedtoJacob,andnothisbrother,Esau.TheLordconfirmedHiscovenantwithJacobinthisvision(v.13-15).ThiswasacontinuationofthecovenantHehadoriginallymadewithAbraham.GodreaffirmstoJacobthefivepromisesHewillkeepwithhim:

• And,behold,Iamwiththee,andwillkeeptheeinallplaceswhitherthougoest,andwillbringtheeagainintothisland;forIwillnotleavethee,untilIhavedonethatwhichIhavespokentotheeof. Genesis28:15

1. Iamwithyou.2. Iwillkeepyou.3. Iwillbringyouagaintothisland.4. Iwillnotleaveyou.5. IwillaccomplishthatwhichIhavespokentoyou(Gen.28:13,14).




Asahumbledresponsetotherenewedcovenantofhisfatherandgrandfather,JacobworshipstheLordandmakesavowtoHim:

• AndJacobroseupearlyinthemorning,andtookthestonethathehadputforhispillows,andsetitupforapillar,andpouredoiluponthetopofit.AndhecalledthenameofthatplaceBethel[HouseofGod]:butthenameofthatcitywascalledLuzatthefirst.AndJacobvowedavow,saying,IfGodwillbewithme,andwillkeepmeinthiswaythatIgo,andwillgivemebreadtoeat,andraimenttoputon,SothatIcomeagaintomyfather’shouseinpeace;thenshalltheLORDbemyGod.Andthisstone,whichIhavesetforapillar,shallbeGod’shouse:andofallthatthoushaltgivemeIwillsurelygivethetenthuntothee. Genesis28:18-22

Jacob’soverwhelmingunderstandingandrevelationthatGodhadmadeacovenantwithhimproducedadesiretobuild“thehouseofGod,”pouroutanoblationofferingofoil,andvowtobegintithing.ThisvowtotithewasclearlyademonstrationofappreciationfortheLord’spromiseofprovisionandprotection.ConsiderthetithingprinciplesestablishedbyJacob’scovenant:

1. GodconfirmedtoJacobthathewasbeing“grandfathered”intothe“blessingofAbraham.”UponrealizingthesetruthsJacobbegantobuildthehouseofGod,gaveanoffering,andvowedtobegintithing.HeevencalledthehouseofGod,“heaven’sgate”(v.17).We,likewise,arenowrecipientsofAbraham’sblessing(Gal.3:13,14).ThisestablishestheprinciplethatChristians,therecipientsofAbraham’sblessing,shouldhelpbuildGod’shouse,giveofferings,andpaytithes.

2. Jacob’scovenantwithGodhadfivepromises.OurNewCovenantwithGodincludesthesamefivepromises:

a. Iamwithyou(Matt.28:20).b. Iwillkeepyou(1Tim.6:8).c. Iwillbringyouagaintothisland(Phil.1:6).d. Iwillnotleaveyou(Heb.13:5).e. IwillaccomplishthatwhichIhavespokentoyou(Heb.10:23).

Jacobwasmadepartofhisgrandfather’sblessingandtithedinresponse.Thisestablishestheprinciplethat,justasourchildrenarepartakersofGod’sblessings,wemustteachthemtotitheinresponse.

3. JacobcontinuedthetitheasanactofjoyfulandthankfulreciprocationtotheLordforHisimmutabilityandfaithfulnesstothecovenant.Simplyput,GodkeptHiswordtoJacob,andJacobtithedoutofthankfulnessandforhispartofthecovenant.GodmaintainsHiscovenantwithus,evenwhenwe’reunfaithful(2Tim.2:13;Heb.6:16-18).Forthisreason,weshouldtithelikeJacobdid.

TITHINGUNDERTHELAWGodestablishedthedescendantsofAbrahamasanationbygivingthemlaws.TheselawsservedtoprotecttheIsraelitesphysically,provideforthemamoralcode,teachthem




holiness,anddistinguishthemfromtheheathennationsaroundthem.ThegivingoftheLawbeganonMountSinaiwiththeTenCommandments.GodgavetheIsraelitesatotalof613laws,collectivelycalledtheMitzvot.Fromthatpointforward,ifanon-IsraelitewantedtoservetheLordGodofIsraelandbenumberedamongHispeople,theyhadtokeepHiscommandments(Ex.16:28;20:6;Lev.22:31,26:3;Deut.5:10,29).JesusChristreiteratedthisspiritualmandateinJohn14:15and15:10.PartoftheLaworMitzvotincludedguidelinesfortithing.Theselawsexpandeduponandproducedprotocolforthepracticeofgivingtenpercent—apracticeAbrahaminitiated.Thelawsconcerningtithingweregiveninthreerounds:

1) OnMt.SinairightaftertheExodus(Leviticus27:30-33).Thisbriefdiscourseontithingexpandedthenotionoftithingfromnotjustthespoilsofwar(Abraham)orsubstancereceived(Jacob),butthe“titheoftheland”andthe“titheoftheflockandherd”thatwasgoingtobegiventoIsraeloncetheyenteredCanaanandpossessedthePromisedLand.

2) Inthewildernessasthepriesthoodflourishes(Numbers18:20-28).Thesecond

discourseontithingexplainsitsmainpurpose—toprovideforthepriesthoodandministryofthetabernacle.Theresponsibilityofmanagingandusingthetithewasgiventopriests.

3) RightbeforeenteringthePromisedLand(Deuteronomy12:6-17,14:22-28,26:1-

12).DeuteronomyisareiterationoftheLaw,givenbyMosestotheIsraelitesbeforetheypossessedtheland.Theselawscoverwheretotithe,whattotithe,whytotithe,andaremindernottoneglecttheLevite.

UndertheLaw,GodestablishedthatthetithewasmeanttofundHisministryandadvanceHiscovenantwithallthepeoplesoftheearth.Thisprinciplestillappliestoday.REVIEWFromthefirsttwotithesoftheBiblewecanlearneightprinciplesabouttithing:

1. WetithebecauseGodisGodandHekeepsHiscovenantwithus.2. WetithetothemanofGod(priest,Levite,pastor).3. Wetithetomaintainvictory.4. Wetitheonourgrossincome.5. WetithetodeclareourdependenceonGodandmaintainindependencefrom

mammon.6. WetithebecausewehaveinheritedAbraham’sblessing.7. WetithetohelpbuildtheKingdom.8. Wemustteachourchildrentotithe.

AMEN!!





TithingUndertheLawAswehaveseenmultipletimes,tithesandofferingswereestablishedhundredsofyearsbeforeMosesandtheLaw,butweresimplyregulatedbytheLaw.Thetithinglawsweregiveninthreerounds:onthemount,inthewilderness,andrightbeforepossessingthePromisedLand.ThislessonwilllookatthecommandmentsconcerningtithingundertheOldCovenant.TheCommandmentsontheMountTheselawscoveredwhomthetithebelongsto,whatistobetithed,andtherulesforbuyingbackyourtithe(givingamonetarytitheinplaceoftheanimalorproduce).

• Andallthetitheoftheland,whetheroftheseedoftheland,orofthefruitofthetree,istheLORD’s:itisholyuntotheLORD.Andifamanwillredeemoughtofhistithes,heshalladdtheretothefifthpartthereof.Andconcerningthetitheoftheherd,oroftheflock,evenofwhatsoeverpassethundertherod,thetenthshallbeholyuntotheLORD.Heshallnotsearchwhetheritbegoodorbad,neithershallhechangeit:andifhechangeitall:andifhechangeitatall,thenbothitandthechangethereforeshallbeholy;itshallnotberedeemed.Thesearethecommandments,whichtheLORDcommandedMosesforthechildrenofIsraelinmountSinai. Leviticus27:30-34

ThisfirstpassageoflawspreparedIsraeltotithetheincreaseofthePromisedLand—alandtheyhadyettoreceive.InadditiontoAbraham’sspoilsofwar,andJacob’sincreasesasanomad,thispassageexpandstithingtoagricultureandlivestock.Twoparamountprinciplesareestablishedhere:

1. ThetitheistheLord’s.2. Thetitheisholy.

TheCommandmentsintheWildernessMoreoftheMitzvotweregiveninthewildernessasthenationbegantogrowandsettleintotheirnewlyestablishedcovenantoflaws,promises,andsacrifices.Thesecondroundoftithinglawswerefocusedonthepurposeoftithing—supportingthepriesthood.Theselawsalsotaughtthepriestshowtohandlethetithe.Thepriestslivebythetithe

• AndtheLORDspakeuntoAaron,Thoushalthavenoinheritanceintheirland,neithershaltthouhaveanypartamongthem:IamthypartandthineinheritanceamongthechildrenofIsrael.And,behold,IhavegiventhechildrenofLeviallthetenthinIsraelforaninheritance,fortheirservice




whichtheyserve,eventheserviceofthetabernacleofthecongregation.ButthetithesofthechildrenofIsrael,whichtheyofferasanheaveofferinguntotheLORD,IhavegiventotheLevitestoinherit:thereforeIhavesaiduntothem,AmongthechildrenofIsraeltheyshallhavenoinheritance.

Numbers18:20,21,24

ThetribeofLevireceivednoterritorialinheritanceinthePromisedLand;therefore,theyhadnowaytomakealiving.GodordainedthemtolivebythealtarandTabernacle.Thetithewasusedtosupportthepriesthood;andtherefore,theentiretribeofLevi.Godwastobetheobjectoftheircareanddevotion.Hewouldcareforthembetterthantheincreaseoffields,properties,lands,andbusinesses.Theprimarypurposefortithingisrevealedhere:

3. ThetithesupportsGod’sminister.ThisprincipleiscarriedoverintotheNewTestament(1Tim.5:17,18)

Atitheonthetithe• AndtheLORDspakeuntoMoses,saying,ThusspeakuntotheLevites,andsay

untothem,WhenyetakeofthechildrenofIsraelthetitheswhichIhavegivenyoufromthemforyourinheritance,thenyeshallofferupanheaveofferingofitfortheLORD,evenatenthpartofthetithe.Andthisyourheaveofferingshallbereckoneduntoyou,asthoughitwerethecornofthethreshingfloor,andasthefulnessofthewinepress.ThusyealsoshallofferanheaveofferinguntotheLORDofallyourtithes,whichyereceiveofthechildrenofIsrael;andyeshallgivethereoftheLORD’sheaveofferingtoAaronthepriest. Numbers18:25-28

TheLeviteswerenotexemptedfromtithing.Theywerecommandedtotitheontheirincome,whichcamefromthepeople’stithe.Theypresenteditasaheaveoffering(anofferingliftedup)totheLord,butthengaveittotheHighPriest.Thisestablishesauniqueprecedent:

4. Livingbythetithedoesnotexemptyoufromtithing.TheseprincipleswerereiteratedinNehemiah10:37-39,whenJudahrebuiltJerusalem.

TheCommandmentsbeforetakingthePromisedLandTheLordremindedIsraelofallHiscommandmentsrightbeforetheyenteredthePromisedLand.ThisisrecordedinthebookofDeuteronomy.Healsoaddedafewmoredetailedlaws.

• ButuntotheplacewhichtheLORDyourGodshallchooseoutofallyourtribestoputhisnamethere,evenuntohishabitationshallyeseek,andthitherthoushaltcome:Andthitheryeshallbringyourburntofferings,andyoursacrifices,andyourtithes,andheaveofferingsofyourhand,andyourvows,andyourfreewillofferings,andthefirstlingsofyourherdsandofyourflocks:...AndyeshallrejoicebeforetheLORDyourGod,ye,andyoursons,andyour




daughters,...Takeheedtothyselfthatthouoffernotthyburntofferingsineveryplacethatthouseest:ButintheplacewhichtheLORDshallchooseinoneofthytribes,therethoushaltofferthyburntofferings,andtherethoushaltdoallthatIcommandthee. Deut.12:5,6,12a,13,14

For40yearsinthewilderness,theIsraeliteslivedintentsaroundtheTabernacle.Allofsocietywaseasilyfocusedaroundthishuboflife.InthePromisedLand,Israelwouldbespreadoutoverahugeterritory,withlandbeinggiventoeachtribe.ThesenewlawsweremeanttokeepIsraelfocusedonGod,Hispresence,andHisTabernaclebyfurtherprescribingwhereandhowtotithe.InpreparingforIsraeltopossesstheirland,Godestablishesfivemoretithingprinciples:

5. TithingmustbedonewhereGodcallsHisname.6. Tithingshouldbedoneinperson.7. TithingispartofseekingGod.8. Tithingistobeatimeofcelebrationandrejoicing.9. Tithingisdonewiththewholefamily.

• Youshallsurelytithealltheproducefromwhatyousow,whichcomesoutof

thefieldeveryyear.YoushalleatinthepresenceoftheLORDyourGod[acommunalmeal],attheplacewhereHechoosestoestablishHisname,thetitheofyourgrain,yournewwine,youroil,andthefirstbornofyourherdandyourflock,sothatyoumaylearntofeartheLORDyourGodalways.

Deut.14:22,23NAS

ThispassagecontinuesthelegislationofnewrulesfortithingonceIsraelhassettledthePromisedLandandthepopulationwouldbescatteramongtheirgiventribalterritories.Themainprincipleshereare:

10. Areemphasisof“youmusttithe.”11. Areemphasisof“youmusttithewhereGodchoosestoestablishHisname.”12. Tithingteachesyoutofear(revere)God.

• Ifthedistanceissogreatforyouthatyouarenotabletobring[carry]the

tithe,sincetheplacewheretheLORDyourGodchoosestosetHISnameistoofarawayfromyouwhentheLORDyourGodblessesyou,thenyoushallexchangeitformoney,andbringthemoneyinyourhandandgototheplacewhichtheLORDyourGodchooses.Youmayspendthemoneyforwhateveryourheartdesires:foroxen,orsheep,orwine,orstrongdrink,orwhateveryourheartdesires;andthereyoushalleatitinthepresenceoftheLORDyourGodandrejoice,youandyourhousehold. Deut.14:24-26NAS

Asthenewtithinglegislationisgiveninanticipationofnewculturalissuesthatwillarisefrombeingasettlednationratherthananomadicpeople,theLordgrantsnewpermissions:




a. Ifthetitheistooheavytocarry,convertittomoneyforeasiertransporttoJerusalem.

b. OnceinJerusalem,youmaypurchasewhateveryouwouldliketopresentasyourtithe(rememberthatitwillbegiventotheLevitetosupporthim).

c. Thistithewouldbeusedtomakepartofafestivemealtobesharedwiththepriestsincelebration.Thiswastobeajoyoustimeinvolvingthewholefamily,rememberingandcelebratingalltheLordhaddoneforthem.

• AlsoyoushallnotneglecttheLevitewhoisinyourtown,forhehasnoportion

orinheritanceamongyou.Attheendofeverythirdyearyoushallbringoutallthetitheofyourproduceinthatyear,andshalldeposititinyourtown.TheLevite,becausehehasnoportionorinheritanceamongyou,andthealien,theorphanandthewidowwhoareinyourtown,shallcomeandeatandbesatisfied,inorderthattheLORDyourGodmayblessyouinalltheworkofyourhandwhichyoudo. Deut.14:27-29NAS

OnefinalsetoflawsgivenconcerningtithinginthePromisedLandinvolvedaspecialuseofthetitheeverythreeyears.Everythreeyears,theLevitewastosharethetithewiththepoorpeopleinIsrael.Theprinciplesestablishedhereare:

13. Anotherreminderisgiventosupportthepriest(preacher).Theylivebythealtar(pulpit).

14. Thetitheshouldbeusedtohelpthepoorandneedy.15. Givingmoneycanhelpteachustoloveourneighborasourself(Deut.6:4-9;Lev.

19:18).16. TithingallowsGodtoblesstheworkofourhands.

• Whenyouhavefinishedpayingallthetitheofyourincreaseinthethirdyear,

theyearoftithing,thenyoushallgiveittotheLevite,tothestranger,totheorphanandtothewidow,thattheymayeatinyourtownsandbesatisfied.YoushallsaybeforetheLORDyourGod,“Ihaveremovedthesacredportionfrommyhouse,andalsohavegivenittotheLeviteandthealien,theorphanandthewidow,accordingtoallYourcommandmentswhichYouhavecommandedme;IhavenottransgressedanyofYourcommandments.Ihavenoteatenofitwhilemourning,norhaveIremovedanyofitwhileIwasunclean,norofferedanyofittothedead.IhavelistenedtothevoiceoftheLORDmyGod;IhavedoneaccordingtoallthatYouhavecommandedme.LookdownfromYourholyhabitation,fromheaven,andblessYourpeopleIsrael,andthegroundwhichYouhavegivenus,alandflowingwithmilkandhoney,asYousworetoourfathers.” Deut.26:12-15NAS

Thispassageprovidesadditionallawsconcerningthethirdyeartithe,ortitheforthepoor.Theselawsestablishthefollowingprinciples:

17. Tithinginvolvesaconfessionoffaith.




18. Tithingmustbedonejoyfully,notwhilemourning.19. Tithingisaholyriteandpractice.20. TithingisobediencetoGod.21. AnotherreminderthattithingallowsGodtoblessyouandwhatyoudo.

TheOldTestament’sFinalWordonTithingMalachiiscalledaprophetofrestoration.HeministeredafterZerubbabel’stemplewascompletedtohelprestorehonortothesacredceremoniesofIsrael.TheoverallthemeofthebookofMalachiisrestoringIsrael’shonor:honortowardGod,honortowardtheofferings,honortowardthesacrifices,honorinthepriesthood,honorinmarriage,honorinequityandjudgment,and,ofcourse,honorinthetithe.

• WillamanrobGod?Yetyehaverobbedme.Butyesay,Whereinhavewerobbedthee?Intithesandofferings.Yearecursedwithacurse:foryehaverobbedme,eventhiswholenation.Bringyeallthetithesintothestorehouse,thattheremaybemeatinminehouse,andprovemenowherewith,saiththeLORDofhosts,ifIwillnotopenyouthewindowsofheaven,andpouryououtablessing,thatthereshallnotberoomenoughtoreceiveit.AndIwillrebukethedevourerforyoursakes,andheshallnotdestroythefruitsofyourground;neithershallyourvinecastherfruitbeforethetimeinthefield,saiththeLORDofhosts.Andallnationsshallcallyoublessed:foryeshallbeadelightsomeland,saiththeLORDofhosts. Malachi3:8-12

MalachiremindedIsraeloftheirneedtoshowhonortowardGodbytithing.ThisfamouspassageofscriptureclosesouttheOldTestamentandrevealshowtheLordfeelsabouttithing.Herearefivefinalprinciples:

22. Godcallswithholdingthetitherobbery.23. Stealingthetitheinvokesapersonalandevennationalcurse.24. TithingsuppliestheHouseofGod.25. Afinalreminderthattithingopensthewindowsofheavenandprovidesablessing,

causingprosperity,andgreatnotoriety.26. TithingpermitsGodtorebukethedevourer.

TheoverallpictureoftheOldTestamenttithingpracticeisoneofjoyfulthanksgiving;whereby,theworshiperacknowledgedGodfor1)deliveringhimfromEgyptianslavery,2)givinghimhisownland,and3)forsupplyinghisneedstoenjoylife.ThisisanobvioustypeandshadowforwhatGodhasdoneforusintheNewTestamentthroughJesusChrist.Withover20principlesontithing,IbelievewehavebeengivenaveryclearunderstandingofGod’spurpose,plan,andintentionfortithing.





TheFourPartsoftheTithe

Worshipisn’tjustlimitedtomusicandhymns.ThegivingoftithesandofferingsareanotherwaywecandemonstrateourworshipandfaithtowardGod.TheBookofLeviticusestablishesGod’sviewconcerningthetithe.

• Andallthetitheoftheland,whetheroftheseedoftheland,orofthefruitofthetree,istheLORD’S,itisholyuntotheLORD. Leviticus27:30

Moneyisapowerfultool.Wereadilydemonstratewhereourheartisbywhereourmoneygoes.Idolatrycantakemanyforms.Formany,idolatrycanbemoney.Theidolatryofmoneyproducesselfishnessandgreed.Forthisreason,tithingisawonderfulwaytocombatthisidolatryoftheheart.GodrevealssomeofHisrulesfortithingintheBookofDeuteronomyanditbeginswithdestroyingidols:

• Thesearethestatutesandjudgments,whichyeshallobservetodointheland,...Yeshallutterlydestroyalltheplaces,whereinthenationswhichyeshallpossessservedtheirgods,uponthehighmountains,anduponthehills,andundereverygreentree:Andyeshalloverthrowtheiraltars,andbreaktheirpillars,andburntheirgroveswithfire;andyeshallhewdownthegravenimagesoftheirgods,anddestroythenamesofthemoutofthatplace.

Deuteronomy12:1-3TheworshipofthetrueandlivingGodbeginswiththedenouncementanddestructionoffalsegodsandidols.Noticethepluralityoftheidolatryinthispassage:places,gods,mountains,hills,everygreentree,altars,pillars,groves,images,andnames.ThisstandsincontrasttotheGodofIsrael—HeisoneGod.Thereisonebody,oneSpirit,onehope,oneLord,onefaith,andonebaptism(Eph.4:4-6).TheOldTestamentsetsapatternforpropertithing.Thispatternrevealsthattherearefourpartstothetithe:thelocation,theconfession,theworship,andthegift.Thesefourpartsteachustotithewithourheartsfirst,thenwithourmouths,andfinallywithourhands.TheLocationIncontrasttothemultipleplacespaganspracticetheiridolatry,GodcallseverybelievertoaspecificandholylocationatwhichtoworshipHim.Whileinthewilderness,IsraellivedaroundtheTabernacle.OnceestablishedinthePromisedLand,theyworshipedatShiloh(Josh.18:1),andthenfinallySolomon’sTemple.WeseethisexampleandpatternoverandoveragainintheScriptures.Psalms1teachesustobeplantedlikeatree.EventheNewTestamentteachesthatGodsetseachofusintheBodyasitpleasesHim(1Corinthians12:18).




• YeshallnotdosountotheLORDyourGod.ButuntotheplacewhichtheLORDyourGodshallchooseoutofallyourtribestoputhisnamethere,evenuntohishabitationshallyeseek,andthitherthoushaltcome:andthitheryeshallbringyourburntofferings,andyoursacrifices,andyourtithes,andheaveofferings[contribution]ofyourhand,andyourvows,andyourfreewillofferings,andthefirstlingsofyourherdsandofyourflocks: Deuteronomy12:4-6

• ThenthereshallbeaplacewhichtheLORDyourGodshallchoosetocausehis

nametodwellthere;thithershallyebringallthatIcommandyou: Deuteronomy12:11aGodhasplacedHisnameatahabitationforeverybeliever.IntheNewTestament,thesehabitationsarecalledchurches,e.g.,theChurchatEphesus,theChurchatCenchrea,theChurchatPhilippi,theChurchatJerusalem,etc.ItisourdutytofindwhereHehascalledusandremainfaithfulthere,tithing,worshiping,andbuildingHisKingdomfromthathabitation.Wearenottohavemultipleshrines,temples,orgrovesliketheCanaanitesandEgyptiansdid.Yes,wecanworshipGodanywhere,andweshouldworshipHimeverywherewego,buttheimportanceofasingularlocationisfaithfulnessandcommitment.Also,churchhoppingisnotbeneficialtobuildingtheKingdom.

• Takeheedtothyselfthatthouoffernotthyburntofferings[symbolicofconsecration]ineveryplacethatthouseest:ButintheplacewhichtheLORDshallchooseinoneofthytribes,therethoushaltofferthyburntofferings,andtherethoushaltdoallthatIcommandthee. Deuteronomy12:13,14

WemustmakesurethatourlivesanddevotionrevolvearoundtheplaceGodhascalledus.Amodernidolisanythingweconsecrateourtime,money,andlifetoinplaceofournecessaryconsecrationtoJesusChrist.

• Thatthoushalttakeofthefirstofallthefruitoftheearth,whichthoushaltbringofthelandthattheLORDthyGodgiveththee,andshaltputitinabasket,andshaltgountotheplacewhichtheLORDthyGodshallchoosetoplacehisnamethere. Deuteronomy26:2

Godisveryclearonthispoint—Hewantsustobecommittedtoasingleplaceofworship.ItisthereweserveGodandpayourtithes.TheConfessionItisimportanttorememberthatmuchofwhatwedoasChristiansinthisKingdomrequiresthefruitofourlips.Fromprayer,topreaching,torepentance,toworship,tocastingoutdemons;ourservicetowardGodalmostalwaysinvolvesourmouthsspeaking.Tithingisnodifferent.




Thesecondpartofthetitheinvolvesaconfessionoverthetithe.ConfessionisadeclarationoffaithoverthegiftyouarepresentingtotheLord.ThisconfessionconsecratesthetithetotheLordandsanctifiesthegift.Confessionmakestithingaholyexperience.

• Andthoushaltgountothepriestthatshallbeinthosedays,andsayuntohim,IprofessthisdayuntotheLORDthyGod,thatIamcomeuntothecountrywhichtheLORDswareuntoourfathersfortogiveus.

Deuteronomy26:3TheconfessionsovertheofferingsweremadetothepriestandtotheLord.

• AndthoushaltspeakandsaybeforetheLORDthyGod,... Deuteronomy26:5

• Whenthouhastmadeanendoftithingallthetithesofthineincreasethethirdyear,...thoushaltsaybeforetheLORDthyGod,...Deuteronomy26:12a,13a

TheofferingconfessionsprescribedinDeuteronomy26:3-10and13-15includethefollowingpoints:

• IhavecomeintotheLandpromisedtomyfathers(I’minthewillofGodnow).• ASyrianreadytoperishwasmyFather(Icamefromnothing).• AndwhenwecrieduntotheLORDGodofourfathersheheardourvoice(Icried

untoGodandHesavedme).• AndtheLORDbroughtusoutofEgyptwithamightyhand(Goddeliveredmeina

gloriousfashion).• Hehathgivenusthisland,evenalandthatflowethwithmilkandhoney(Godhas

prosperedmeinmynewlife).• NowIhavebroughtthefirstfruitsofthelandwhichthouhastgivenme(Igiveyou

thefirstportionoftheincreaseyouhavegivenme).• Ihavebroughtawaytheholythingfrommyhouseandobeyedyouwithit.• Ihavenottithedsorrowfully,norhaveIkeptbackanyofit,norwastediton

anythingdead,butIhaveobeyedYouwiththetithe.• Blessmyfamily(Yourpeople)now,becauseofourobedienceinthetithe.

ItshouldbeapparentthattheseversesserveasamodelforouroffertoryconfessionjustastheLord’sPrayer(Matt.6:9-15)ismeanttobeamodelprayer.Today,JesusisourHighPriest.WemakeourconfessiontoHim.

• Wherefore,holybrethren,partakersoftheheavenlycalling,considertheApostleandHighPriestofourprofession,ChristJesus;

Hebrews3:1




• Seeingthenthatwehaveagreathighpriest,thatispassedintotheheavens,JesustheSonofGod,letusholdfastourprofession.

Hebrews4:14TheWorshipTheBibleteachesthattithingisworship.Worshipisanactoftheheartdemonstratingthankfulness,reverence,andobediencetowardGod.Withoutworshipbeingtiedtoourgiving,therewillbenodistinctionbetweengivingmoneytoGodandgivingmoneytothegrocerystore.

• Andthoushaltsetit[thegift]beforetheLORDthyGod,andworshipbeforetheLORDthyGod:AndthoushaltrejoiceineverygoodthingwhichtheLORDthyGodhathgiventhee,... Deuteronomy26:10c,11a

Thisworshiptimeshouldalsoincluderejoicing.Tithesandofferingsaremeanttobeatimeofrejoicing,notatimeofsorrow.

• Everymanaccordingashepurposethinhisheart,solethimgive;notgrudgingly,orofnecessity:forGodlovethacheerful[hilaros-hilarious,prompt,willing,propitious]giver. 2Corinthians9:7

Godlovescheerfulgivingandthecheerfulgiver.GivingwithajoyfulattitudeiscriticalifyouwantGodtoacceptyouandyouroffering(seeLesson1,pg.1and2).

• Andthitheryeshallbringyourburntofferings,andyoursacrifices,andyourtithes,andheaveofferings,andyourvows,andyourfreewillofferings,andthefirstlingsofyourherdsandofyourflocks:...AndyeshallrejoicebeforetheLORDyourGod,ye,andyoursons,andyourdaughters,... Deut.12:6,12a

Itisalsoourresponsibilitytoteachourchildrenthattithesandofferingsareajoyoustime.It’snotasorrowfultimetoconsiderhowmuchweare“losing.”ThetitheremindsusofhowmuchGoddidbringtous.TheGiftYougivewithyourheart,thenyourmouth,andthenyourhand.RememberthatGoddoesn’tneedanythingwehave,butwhatHedoeswantisourhearts.Thegiftisoftenthefirstthingwethinkaboutwhengiving,butthispatternrevealsthatitshouldbethelast.Afterconfirmingthelocationtotithe,makingaconfessionwithourmouths,andworshipingwithourhearts,thenandonlythenisthetithepresentedtoGod.Godhasgivenusthesetithinglawstohelpuskeeptithingaholyandspiritualtransaction.Withoutthefirstthreepartsofthetithe—location,confession,worship—therewouldbenothingtodistinguishourtithefromautilitybill.




Theactualtitheisn’tlimitedtomoney.ObviouslyweoperateunderadifferenteconomicsystemthantheIsraelitesdid,buttheprinciplesoftithingremainthesame.TithingisdoneonanyincreasetheLordbringstoyou.Considerthefollowingpoints:

• Tithingisdoneonthegrossofapaycheck.• Tithingcanbedoneonproducefromthefieldortheherd.• Tithingcanbedoneonproductsormaterials.• Tithingcanbedoneongiftcardsorgiftcertificates.• Ifaneconomyisbasedonbartering,thetithewouldbeontheprofitmadefromthe

barter,whetheritbeatitheofbeaverpelts,bagsofcorn,gunpowder,gallonsofdiesel,etc.

Theheartbehindtithingis:

1. TogivetoGodwhatisHis.2. ToworshiptheLordwithsubstanceandavoididolatryandavarice.3. ToberemindedofhowmuchHehasprovided.4. TosupplythenaturalneedsoftheGospelministry.

Whenyouunderstandtheheartbehindtithing,thewholepracticebecomesano-brainer.Amen!





TithesandOfferingsintheGospelsInsomeregardstheGospelscanbeconsideredtransitionalbooks.TheytransitionGod’speoplefromtheOldCovenanttotheNewCovenant.JesusoperatedasaprophetundertheOldCovenant,fulfillingtheMessianicscriptures.HethendiedandratifiedtheNewCovenantwithHisblood.TheWord(theentireOldTestament)becamefleshanddweltamongmankindandpreparedthemfortheNewCovenant.ThroughthelifeofJesusChristwecandevelopanevenclearerpictureoftheheartofGodbehindtithesandofferings.TheLord’sFirstOffering

• Andwhentheywerecomeintothehouse,theysawtheyoungchildwithMaryhismother,andfelldown,andworshippedhim:andwhentheyhadopenedtheirtreasures,theypresented[offered]untohimgifts[offering];gold,andfrankincense,andmyrrh. Matthew2:11

ThewisemenfromtheEastsoughttheChrist-childoutforthesolepurposeofworshipingHim(v.2).WeseeintheiractionsaverysimilarpatternasprescribedintheLaw:theysoughttheLord’shabitation,theyworshipedHim,theypresentedtheirgifts(seeLesson5).Thisfamousandvaluableofferingofgold,frankincense,andmyrrhsuppliedthefamily’sneedswhiletheywerevagabondslivinginEgypt(v.12-23).TheLord’sFirstSermononGiving

• Thereforeifyouarepresentingyourofferinggiftatthealtar,andthererememberthatyourbrotherhassomethingagainstyou,leaveyourofferingtherebeforethealtarandgo;firstbereconciledtoyourbrother,andthencomeandpresentyouroffering. Matthew5:23,24NASB

HeretheLordsetsanevenhigherstandardforofferings—don’tgiveifyou’reoutofsortswithotherbelievers.ItishypocriticaltowanttoblesstheLordwhomwecan’tseeifwedon’twanttofirsthavepeacewithourbrotherwhomwecansee.Thisislikebringingagifttoabirthdaypartybutyouhavehostilitytowardsoneoftheotherguests.Thehostilityislikelytoruintheeventforthehonoraryhost.TheLord’sCritiqueofCharity

• Bewareofpracticingyourrighteousness[alms]beforementobenoticedbythem;otherwiseyouhavenorewardwithyourFatherwhoisinheaven.Sowhenyougivetothepoor,donotsoundatrumpetbeforeyou,asthehypocritesdointhesynagoguesandinthestreets,sothattheymaybehonoredbymen.TrulyIsaytoyou,theyhavetheirrewardinfull.Butwhen




yougivetothepoor,donotletyourlefthandknowwhatyourrighthandisdoing,sothatyourgivingwillbeinsecret;andyourFatherwhoseeswhatisdoneinsecretwillrewardyou. Matthew6:1-4NASB

Inthispassage,theLordfocusesontheheartbehindcharitablegiving.Ourgivingshouldnotbeaboutshowingoffortogarnerattentionfromman.Ourgiving,whetheritistithes,offerings,orcharity,shouldalwaysbeasuntotheLord.The“soundingofthetrumpet”ispossiblyareferencetothesoundofcoinagefillingthebenevolencechestcalledatrumpet.JesusWatchestheOffering

• AndHesatdownoppositethetreasury,andbeganobservinghowthepeoplewereputtingmoneyintothetreasury;andmanyrichpeoplewereputtinginlargesums.Apoorwidowcameandputintwosmallcoppercoins,whichamounttoacent.CallingHisdisciplestoHim,Hesaidtothem,“TrulyIsaytoyou,thispoorwidowputinmorethanallthecontributorstothetreasury;fortheyallputinoutoftheirsurplus,butshe,outofherpoverty,putinallsheowned,allshehadtoliveon. Mark12:41-44NASB

The“treasury”wasanareainHerod’sTemple,intheCourtoftheWomen,where13trumpet-shapedreceptacleswerestationed.Thesechestsweremarkedfordifferentneeds,e.g.,sacrifices,incense,wood,etc.Ninetrumpetswereforthelegallyobligatedofferingsandfourtrumpetsforvoluntarygifts.ThesefundswereusedtomaintaintheTemple’sneeds.Thesoundofthecoinagefallingintothetrumpet’s“bell”wouldrevealhowmuchcoinagehadbeengiven.JesuscommendedthiswidowforgivingfromherhearttohelpmaintaintheHouseofGod.TheRuleofGiving

• Give,anditwillbegiventoyou.Theywillpourintoyourlapagoodmeasure—presseddown,shakentogether,andrunningover.Forbyyourstandardofmeasureitwillbemeasuredtoyouinreturn.

Luke6:38NASBThisverseistheconclusionofalongteachingonhowtotreatyourenemiesandoppressors.Thepreviousversesdealwithmercy,judgment,condemnation,andforgiveness.Thisverseisnotaboutfinancialgivingbuttheheartofitcanbeappliedtoit.Howyougiveishowyouwillreceive;whetheritbemercy,judgment,condemnation,forgiveness,ormaterialthings.“Forbyyourstandardofmeasureitwillbemeasuredtoyouinreturn.”TheLord’sEndorsementofTithing

• Woeuntoyou,scribesandPharisees,hypocrites!foryepaytitheofmintandanise[dill]andcummin,andhaveomittedtheweightiermattersofthelaw,




judgment[justice],mercy,andfaith[faithfulness]:theseoughtyetohavedone,andnottoleavetheotherundone. Matthew23:23KJV

ThissevererebukerevealsthatGoddoesviewcertainthingsintheLawasmoreimportantthanothers.Here,thehypocriteswerehappytotitheonspicesbutfailedtoaccomplishthe“weightier”mattersoftheheart—justice,mercy,faithfulness.Jesussaidbothtithingandthe“weightier”matterswereimportantandshouldnotbeleftundone.TheLord’sFinancialPartners

• Thetwelvewerewithhim,andalsosomewomenwhohadbeenhealedofevilspiritsandsicknesses:MarywhowascalledMagdalene,fromwhomsevendemonshadgoneout,andJoannathewifeofChuza,Herod’ssteward,andSusanna,andmanyotherswhowerecontributingtotheirsupportoutoftheirprivatemeans. Luke8:1c-3NASB

WeseethatJesushadwhatwewouldcall“ministrypartners.”TheysupportedChrist’searthlyministryfromtheirpersonalincome.Jesustravelledwithasmallentourageofnolessthan12menatanygiventime.Thecostofeatingandtravellingsurelyproducedafinancialburdenthathadtoberelievedsomehow.Hereagain,weseeofferingsgoingtoadvancetheGospel.TheLord’sAccountant

• Afterthemorsel,Satanthenenteredintohim.ThereforeJesussaidtohim,“Whatyoudo,doquickly.”NownooneofthoserecliningatthetableknewforwhatpurposeHehadsaidthistohim.Forsomeweresupposing,becauseJudashadthemoneybox,thatJesuswassayingtohim,“Buythethingswehaveneedofforthefeast”;orelse,thatheshouldgivesomethingtothepoor.

John13:27-29NASB

JesushadanaccountantortreasurertohelpmanageHisministry’sfinances.JudaswastheLord’saccountant(John12:6).ItisevidentthattheLord’sministryhadabudget.FromtheScripturesweseethattherewasbudgetedmoneyfor:

• SuppliesforthePassoverFeast(John13:29).• Benevolenceforthepoor(John13:29).• Crusademealsandmassfeedings(Mark6:37,John6:7).

OfferingstheLordReceivedTheLordJesusreceivednumerousuniqueofferingsinHisearthlyministry.Theyinclude:

• AboatofferingtopreachtheGospelfrom(Matt.13:2).• Analabasterboxfullofcostlyointmentasathanksgivingoffering(Luke7:37-50).




• A2fishand5loavesofferingtofeedthemasses(John6:9-14).• Analabasterboxfullofspikenardinpreparationfordeath(Matt.26:6-13;John

12:3).• AfoalofferingforHistriumphantentryintoJerusalem(Matt.21:2,3).• AconferenceroomofferingfortheLastSupper(Luke22:7-13).

OtherThingsJesusSaidAboutGivingJesustaughtotherthingsinregardtogivingingeneral:

• OurgivingshouldbeasuntotheLord(Matthew25:35-40).• Givingshouldbedonewithheavenlytreasureinmind(Luke12:33-34).• Pridenegatesyourtithesandofferings(Luke18:9-14).• Itisbettertogivethantoreceive(Acts20:35).

WeseefromthesepassagesthatJesusChristdidnothingtochangetheOldTestamentprecedentorstandardfortithesandofferings.Jesusreceivedofferings.ItshouldcomeasnosurprisethattheonlycorrectionsongivingJesuseverdiscussedwereconcerningmotivesandheartconditions.Maywelearntogivewithapure,joyful,andgenerousheart,amen!





GivingintheBookofActsAftertheAscensionofJesusChrist,theearlyChurchcontinuedgivinginaccordancewiththeOldTestamentcommandments.TheBookofActsrevealsthattheearlysaintscontinuedworshipingatHerod’sTemple(Acts3:1,2),givingalmstothepoor,andbegandistributingtotheneedsofthedisciples.God’sresponsetowardstheofferingsrecordedinActswillhelpustofurtherunderstandtheBibledoctrineofgiving.ErroneousArgumentsIthasbeenarguedanddebatedthattithingwas“doneawaywith”attheCrossofCalvary,beingundertheLaw.WehavealreadydebunkedthisdoctrinalfallacyinLessons1through4.ItisfurtherarguedthatsincetheBookofActsnevermentionstithingisfurtherevidencethatwearefreefromtithing.ThefallacybehindthisargumentisthattherearecountlessotherdoctrinesnotmentionedinActs.Acts’silenceonadoctrineisnotanevidenceofitsdisannulment.Onthecontrary,itmayimplyapresumedmaturityonbehalfofthereader—thatthereaderdoesn’tneedarefresheronthemostbasicofestablisheddoctrines.

• ForitseemedgoodtotheHolyGhost,andtous,tolayuponyounogreaterburdenthanthesenecessarythings;Thatyeabstainfrommeatsofferedtoidols,andfromblood,andfromthingsstrangled,andfromfornication:fromwhichifyekeepyourselves,yeshalldowell.Fareyewell.

Acts15:28,29ThisistheApostleJames’judgmentonwhatlegalburdenstolayuponthenewlyconvertedGentiles.Sincethisverseexcludestithingasaprimaryburdenuponconversion,ithasbeenusedtoprovewearefreefromtithing.Theonlyproblemwiththisargumentisthatitlistsfourofthe613Mitzvah(OldTestamentLaws).IfthesearetheonlyfourlawswehavetoobeyintheNewTestament,thenwearenowfreetomurder,lie,embezzle,triptheblind,exploittheorphan,prostituteourdaughters,sleepwithanimals,passourchildrenthroughthefire,etc.It’saflawedargument.Furthermore,theNewTestamentcontainsover1,000commands,veryfewofwhichareevenmentionedintheActs.TheFirstOfferingGoneWrongItisevidentthattheearlyChurchdidn’tknowwhenChristwouldreturn,butthattheyexpectedittobeverysoon.Jesusdeclareditwasn’tforthemtoknowthattimeorseason(Acts1:7).InsteadofobeyingActs1:8andgoingintoalltheworldtopreach,theearlyChurchcoagulatedintoacommune-styledassociation.Thebelieverssoldtheirpossessions,presentedtheproceedstotheApostles,andlivedfromacommonpurse(Acts4:31-37).InHismercy,GodhonoredtheinfantChurch’ssincereactofignoranceandmisunderstanding.ThisunityisadmirablebutisnotsupportedbyanOldorNew




Testamentscriptureorprecedent.Itmustbenotedthatthisissomethingtheinfantandfledglingchurchdecidedamongthemselvestodo.

• ButacertainmannamedAnanias,withSapphirahiswife,soldapossession,Andkeptbackpartoftheprice,hiswifealsobeingprivytoit,andbroughtacertainpart,andlaiditattheapostles’feet.ButPetersaid,Ananias,whyhathSatanfilledthinehearttolietotheHolyGhostandtokeepbackpartofthepriceoftheland?Whilesitremained,wasitnotthineown?andafteritwassold,wasitnotinthineownpower?whyhastthouconceivedthisthinginthineheart?Thouhastnotlieduntomen,butuntoGod.AndAnaniashearingthesewordsfelldown,andgaveuptheghost:andgreatfearcameonallthemthatheardthesethings. Acts5:1-5

Thiseventrevealshowcriticaltheheartistogiving.Theseofferingswerevoluntary,notmandatoryasisevidencedbyPeter’sreply,“Whilesitremained,wasitnotthineown?”Peterisveryclear—giveasmuchasyouwantandasmuchasyourheartwantsto,justdon’tlieaboutit.Guileanddeceptioningivingisunacceptable.Onceagain,themotivesoftheheartareparamountwhenworshipingGod.TheDailyMinistrationoftheWidowsTheearlyChurchobviouslyusedpartoftheircommunalbudgetfortakingcareofthewidowsintheirfellowship.Duetoinherentnationalisticbiases,theGrecian(HellenizedJews,JewsbornoutsideofIsrael)widowswerebeingneglectedinthedailydistributionofcare.

• Andinthosedays,whenthenumberofthediscipleswasmultiplied,therearoseamurmuringoftheGreciansagainsttheHebrews,becausetheirwidowswereneglectedinthedailyministration. Acts6:1

Theearlychurchbudgetedtheirofferingstoaffordthedailycareoftheirwidows.ThispracticewaslateradjustedastheChurchmaturedandPaulinedoctrinewasestablished.Paulcommandedthatifpossible,familiesweretocarefortheirownwidowsfirstsothechurchwouldnotbeburdenedfinancially.Theonlywidowstobecaredforbythechurchweretomeetcertaincriteria:60yearsold,goodreputation,goodmother,giventohospitality,relievedtheafflicted,andfullofgoodworks(1Timothy5:9,10).GenerousPeopleareContendedForGivinghasawayofmakingyouvaluabletotheKingdomand,therefore,worthfightingfor.

• InJoppatherewasadisciplenamedTabitha(inGreekhernameisDorcas);shewasalwaysdoinggoodandhelpingthepoor.Aboutthattimeshebecamesickanddied,...sowhenthedisciplesheardthatPeterwasinLydda,theysenttwomentohimandurgedhim,“Pleasecomeatonce!”...Allthewidowsstoodaroundhim,cryingandshowingtherobesandotherclothingthatDorcashadmadewhileshewasstillwiththem. Acts9:36-41NIV




Tabithawassogenerousherdeathleftavoidinthecommunity.Herhandmaderobeswerelegendary.Thelocalwidowsdreadedherloss,missedher,andwantedherback.ThedisciplessentforPeterthathewouldcomeandraiseherfromthedead.WhenTabitha’sstingyandgrumpyoldersister,Bertha,died,thesaintsjustburiedherandrejoiced.Justkidding,butdon’tbeaBertha.OurGivingCanbeaMemorialbeforeGod

• NowtherewasamanatCaesareanamedCornelius,acenturionofwhatwascalledtheItaliancohort,adevoutmanandonewhofearedGodwithallhishousehold,andgavemanyalmstotheJewishpeopleandprayedtoGodcontinually.AbouttheninthhourofthedayheclearlysawinavisionanangelofGodwhohadjustcomeinandsaidtohim,“Cornelius!”Andfixinghisgazeonhimandbeingmuchalarmed,hesaid,“Whatisit,Lord?”Andhesaidtohim,“YourprayersandalmshaveascendedasamemorialbeforeGod.”

Acts10:1-4NASCorneliuswasaGentileproselyte,havingconvertedtoJudaismatsomepointpriortoActs10.HisfaithinJehovahGodcausedhimtodevelopalifestyleofgivingalmstothepoorandprayingcontinually.HisfaithfulprayerlifeandfinancialgenerositywasasupernaturalmemorialatthethroneofGod.ThisdevotiontoGodbroughtaboutanopportunityforsalvationforhisentirehousehold.OfferingstoCarefortheSaints

• Andtherestooduponeofthem[theprophets]namedAgabus,andsignifiedbytheSpiritthatthereshouldbegreatdearththroughoutalltheworld:whichcametopassinthedaysofClaudiusCaesar.Thenthedisciples,everymanaccordingtohisability,determinedtosendreliefuntothebrethrenwhichdweltinJudaea: Acts11:28,29

TheprophetoftheLordforetoldofacomingworldwidefamine.ThegeneroussaintsatAntiochpurposedintheirheartstoreceiveanofferingtosupportthebrethrenattheJerusalemChurch,knowingfullwellthattheywouldalsobeaffectedbythefamine.PaulgaveOfferings

• NowaftermanyyearsIcametobringalmstomynation,andtopresentofferings. Acts24:17

PaulhadreturnedtoJerusalemtocheckontheconditionoftheJerusalemChurch.WhileintheTemplehewasrecognizedbyJewsfromotherpartsofAsiaasatraitortotheJewishfaithforbeing“aringleaderofthesectoftheNazarenes.”Whileontrialfacingfalseaccusations,PaulmakesthisstatementexplaininghisrealactionsinJerusalem.




ReviewItisobviousthattheearlybelievershadafaithandlovethatcompelledthemtogenerouslysupporttheGospel,thepoor,andthesaintsofGodinneed.Thefollowingprinciplesarereestablishedinthesixpassagesabove:

• Don’tlieaboutyourofferingormisleadanyoneinyourgiving.Behonest.• Financialgivingprovidesresourcesthatshouldbebudgetedtocareforthewidows

andothersaintsinneed.• Generouspeoplearevaluable.Theirlosscanbedamaging;therefore,theyareoften

morecontendedforinprayerandintercession.• Faithful,consistentgivingcanbecomeasupernaturalmemorialbeforethethroneof

God,providingfordeliveranceandhelpfromGod.• Generousgiversmovequicklytoputothersaintsbeforethemselves.• GenerousgiverswanttosupporttheGospelworkintheirownnation.

MaywebeasgenerousastheearlyChurchinourgiving!





GivingintheEpistlesItisimportanttorememberthatNewTestamentdoctrineisestablishedupontheOldTestament.TheNewTestamentdirectlyquotestheOldTestament695timesandreferencesit4,105times.WeshouldexpecttheNewTestamenttoreiteratetheOldTestament’sestablishedgivingdoctrines.Remember,theprimaryuseoftheOldTestamenttitheandofferingwastosupporttheLevitesandestablishGod’sCovenant.NewTestamentGivingSupportstheGospelWorker

• IcommendtoyouoursisterPhoebe,whoisaservantofthechurchwhichisatCenchrea;thatyoureceiveherintheLordinamannerworthyofthesaints,andthatyouhelpherinwhatevermattershemayhaveneedofyou;forsheherselfhasalsobeenahelperofmany,andofmyselfaswell.

Romans16:1,2NASBPhoebewasthedeaconessoftheCenchreanChurch.ShedeliveredtheRomanepistletotheChurchatRome.PaulcommandedtheRomanChurchtocareforherinwhateverwaysherequired.ShehadearnedthishonorasaGospelminister.PaulconstantlytaughttheMosaicLaw’sprincipleofgivingtosupporttheGospelworker.

• OrdoonlyBarnabasandInothavearight[authority]torefrainfromworking?Whoatanytimeservesasasoldierathisownexpense?Whoplantsavineyardanddoesnoteatthefruitofit?Orwhotendsaflockanddoesnotusethemilkoftheflock?Iamnotspeakingthesethingsaccordingtohumanjudgment,amI?OrdoesnottheLawalsosaythesethings?ForitiswrittenintheLawofMoses,“YOUSHALLNOTMUZZLETHEOXWHILEHEISTHRESHING.”Godisnotconcernedaboutoxen,isHe?OrisHespeakingaltogetherforoursake?Yes,foroursakeitwaswritten,becausetheplowmanoughttoplowinhope,andthethreshertothreshinhopeofsharingthecrops.Ifwesowedspiritualthingsinyou,isittoomuchifwereapmaterialthingsfromyou?Ifotherssharetherightoveryou,dowenotmore?Neverthelesswedidnotusethisright,butweendureallthingssothatwewillcausenohindrancetothegospelofChrist.Doyounotknowthatthosewhoperformsacredserviceseatthefoodofthetemple,andthosewhoattendregularlytothealtarhavetheirsharefromthealtar?SoalsotheLorddirected[ordained]thosewhoproclaimthegospeltogettheirlivingfromthegospel. 1Cor.9:6-14NASB

ThispassageestablishesmultipleOldTestamentdoctrinesconcerningthepurposeandusageoftithesandofferings.Thispassagecontainsthefollowingpoints:




• Ministershaveanauthority(right)torefrainfromsecularemploymentinordertopreach.ThismirrorstheLevite’slackoflandinheritanceanddependenceonthetithe.

• Soldiers(employees)don’tfinancetheirownwork.• Vinedressers(owners)eatoftheirownlabor.• Shepherds(oftenslaves)drinkmilkoftheirownlabor.• TheLawforbidsthemuzzlingoflaboringoxen.Preventingthehardworkingbeast

fromeatingashelaboredwascruel,unreasonable,andselfish;plusyouhadtoreplacethatoxquiteoften.

• Spiritualthingsareworthmorethannaturalwealth.• TheLeviteslivedbythealtartheyserved.• ItisordainedbyGodthatministerslivebytheGospeltithesandofferings.

ThereisaGracetoGiveTheNewTestamentrevealsthereisasupernaturalgracetogivefinancially.

• Andnow,brothersandsisters,wewantyoutoknowaboutthegracethatGodhasgiventheMacedonianchurches.Inthemidstofaveryseveretrial,theiroverflowingjoyandtheirextremepovertywelledupinrichgenerosity.ForItestifythattheygaveasmuchastheywereable,andevenbeyondtheirability.Entirelyontheirown,theyurgentlypleadedwithusfortheprivilegeofsharinginthisservicetotheLord’speople.Andtheyexceededourexpectations:TheygavethemselvesfirstofalltotheLord,andthenbythewillofGodalsotous.Butsinceyouexcelineverything—infaith,inspeech,inknowledge,incompleteearnestnessandinthelovewehavekindledinyou—seethatyoualsoexcelinthisgraceofgiving.Forifthewillingnessisthere,thegiftisacceptableaccordingtowhatonehas,notaccordingtowhatonedoesnothave. 2Cor.8:1-5,7,12NIV

Thispassageestablishesthedoctrineofagivinggrace:

• WeshouldhaveareputationforgenerosityliketheMacedonians.• Thisgraceisnotdependentonnaturalconditions.• Thisgraceprovidesforsupernaturalgivingbeyondwhatispossible.• GivingisaprivilegethataidsGod’speople.• GivingrequiresthatyoufirstbegiventotheLord,thenyourspiritualleadership;

therefore,non-giversareprobablynotsubmittedtoGodortheirleadership.Theylackthevisionofthelocalhouse.

• Weareallcommandedtoexcelinthegivinggrace.• OurwillingnessmakesourofferingacceptabletoGod,nottheamount.

OurGivingShouldProvokeOtherstoGenerosityWeshouldaimtosetanexamplewithourlifestyleofgiving.




• ForIknowyoureagernesstohelp[bygiving],andIhavebeenboastingaboutittotheMacedonians,tellingthemthatsincelastyearyouinAchaiawerereadytogive;andyourenthusiasmhasstirredmostofthemtoaction.

2Corinthians9:2NIV

• WeshouldhaveaneagerhearttogivetowardstheGospel.• Generosityisa“braggable”offense.Itispraiseworthytobegenerous.• Ourgivingshouldbeenthusiastic.• Ourenthusiasmwillstirotherstoaction.

ReapingLikeWe’veSown

• Rememberthis:Whoeversowssparinglywillalsoreapsparingly,andwhoeversowsgenerouslywillalsoreapgenerously.Eachofyoushouldgivewhatyouhavedecidedinyourhearttogive,notreluctantlyorundercompulsion,forGodlovesacheerfulgiver.AndGodisabletoblessyouabundantly,sothatinallthingsatalltimes,havingallthatyouneed,youwillaboundineverygoodwork.Nowhewhosuppliesseedtothesowerandbreadforfoodwillalsoincreaseyourstoreofseedandwillenlargetheharvestofyourrighteousness.Youwillbeenrichedineverywaysothatyoucanbegenerousoneveryoccasion,andthroughusyourgenerositywillresultinthanksgivingtoGod.Becauseoftheservicebywhichyouhaveprovedyourselves,otherswillpraiseGodfortheobediencethataccompaniesyourconfessionofthegospelofChrist,andforyourgenerosityinsharingwiththemandeveryoneelse. 2Cor.9:6-8,10,11,13NIV

• Givingiscalledsowing.Wereaplikewesow.• Wecontrolourharvest.Generoussowingproducesagenerousharvest.• Godwantsustodecideinourheartswhattogive.Thatwaywecanbecheerful

aboutthegift.• Don’tletanyonecompelyoutogive.Thiswillproduceareluctancetodoso.• God’swillisforustoabound!Thispassagecontainsthefollowingpowerfultermsin

relationtoourgiving:reapgenerously,blessyouabundantly,allthatyouneed,youwillabound,increase,enlarge,enrich,generous,andgenerosity.

• GivingisanactofobediencethatdemonstratesandconfirmsourconfessionoftheGospelofJesusChrist.

StinginessProducesanInferiorChurchAstingychurchwillbeinferiortogenerouschurches.

• Forwhatisitwhereinyewereinferior[lesser]tootherchurches,exceptitbethatImyselfwasnotburdensometoyou?forgivemethiswrong[unrighteousness]. 2Corinthians12:13




Duetointernalcomplaining,externalslander,inherentstinginess,andchallengestoPaul’sapostleship(1Cor.9:1-3),PaulchosetoforgoreceivingofferingsfromtheCorinthianChurch(1Cor.9:12).PaulrecognizedthataskingtheCorinthianstosupporthimfinanciallyhadthepotentialtohurttheshorttermpreachingoftheGospel,sohewithheldhisright.However,indoingso,heinadvertentlycausedtheCorinthianChurchtobecomeaninferiorchurch.ThiswasPaul’sdoing.HisdecisionhadharmedtheCorinthianbelievers.Thiswasanunrighteousactthathehadtorepentof.GivingandReceivingTheEpistlesfurtherrevealasidetobiblicalgivingthatwas,perhaps,notfullyrevealedintheOldTestament—thetwo-foldnatureofgivingandreceiving.

• Nevertheless,youhavedonewelltosharewithmeinmyaffliction.Youyourselvesalsoknow,Philippians,thatatthefirstpreachingofthegospel,afterIleftMacedonia,nochurchsharedwithmeinthematterofgivingandreceivingbutyoualone;foreveninThessalonicayousentagiftmorethanonceformyneeds.NotthatIseekthegiftitself,butIseekfortheprofitwhichincreasestoyouraccount. Philippians4:14-17NASB

Thispassageisverytelling—thereissomethingtoreceivewhengiving.InPhilippians1:7PaulcallsthePhilippians“partakers”or“partners”ofandwithhisgrace.Whenwegive,wereceiveofthegraceontheministrywegiveto.Becarefulwhoandwhatyougiveto!GivingasaSweetAroma

• ButIhaveall,andabound:Iamfull,havingreceivedofEpaphroditusthethingswhichweresentfromyou,anodourofasweetsmell,asacrificeacceptable,wellpleasingtoGod. Philippians4:18

ThepicturepaintedbyPaulhereisoneofOldTestamentanimalsacrificesbeingburnedonthealtarofGod(Gen.8:21,Ex.29:18).ThisconfirmsthatthesourceofthesweetaromaGodislookingforisnotfromthenaturaloffering—neithertheburntsacrificenorthecashgift—butfromtheheartbehindthegift.Ifourheartsareright,ourfinancialgivingwillproducethesamesmellasNoah’spost-floodburntoffering.GivingastheSupplyQualifierFinanciallysupportingtheGospelqualifiesyoutoreceiveyoursupplyfromGod.

• ButmyGodshallsupplyallyourneedaccordingtohisrichesinglorybyChristJesus. Philippians4:19

ThisoftquotedversefollowsafterPaulbragsonthePhilippians’generosity.Thepromiseofhavingone’sneedssuppliedbyGodiscontingentuponthebelieverfirstsupplyingGod’sneeds.Wereapwhatwesow.GivingasaDemonstrationofHonor




ThecommonthemeoverandoveragainintheepistlesisthattheChurchistoprovidethenaturalneedsoftheGospelministers.Thisisdonethroughtithesandofferings.Timothyrevealsthatsupplyingthepreacher’sneedsisanactofhonor.

• Lettheeldersthatrulewellbecountedworthyofdoublehonour,especiallytheywholabourinthewordanddoctrine.Forthescripturesaith,Thoushaltnotmuzzletheoxthattreadethoutthecorn.And,Thelabourerisworthyofhisreward. 1Timothy5:17,18

ThispassagequotesDeuteronomy25:4,1Corinthians9:9(alsoquotingDeut.25:4),andJesusChristinLuke10:7.Buildinguponthisestablisheddoctrine,PauladdsthatGospelministersareworthyofdoublehonor.Thefirsthonorisrespectfortheiroffice;thesecondisafinancialgiftfortheirsupport.Allcommentariesagreethis“honor”isareferencetoremunerationforservicesrendered.ReviewWecanclearlyseetheNewTestamentdoctrineconfirmsandsolidifiestheOldTestamentgivingdoctrines.Wehaveobservedthefollowing:

• GivingintheNewTestamentisfirstandforemosttosupporttheGospelminister.• LiketheLevites,theNewTestamentministerhastherighttorefrainfromnatural

employmentandbesupportedbytheChurch.• Thereisasupernaturalgracetogiveandthisgracecanbedeveloped.• Godwantsourgivingtobewillfulandjoyful.• Ourgivingshouldbeprovocative.Provokingotherstodobetter.• GivingallowsGodtoblessusinagreaterway.• StinginessproducesaninferiorChristianityandaninferiorchurch.• GivingqualifiesusforGod’sabundantsupply.• Givingisademonstrationofhonor.

GodisagiverandHewantsustobejustlikeHim!!





MinistryMoneyEthics

TheGospelMinistermusthavethehigheststandardofmoralityandethicsaround.Toooften,thepulpitisfoundtobecorruptinthemattersofmoney.Godhaspromisedtobeoursupply.Unethicalmoneypracticesaretotallyunacceptable.

• Thereforeseeingwehavethisministry,aswehavereceivedmercy,wefaintnot;Buthaverenouncedthehiddenthingsofdishonesty,notwalkingincraftiness[pleasingtotheeyebutdeceptive],norhandlingthewordofGoddeceitfully;butbymanifestationofthetruthcommendingourselvestoeveryman’sconscienceinthesightofGod. 2Cor.4:1,2KJV

God’sministersmustrenouncethehiddenpracticesofdishonesty,deception,andcraftiness.Theminister’stotallifestyle—privateandministerial—mustbeopen,transparent,andsusceptibletoscrutiny.Itistheminister’sjobtocommendtheirtotallifetotheconscienceofallmen.Thisincludestheareaofprivateandministerialfinances.

• Givingnocauseforoffenceinanything,sothattheministrywillnotbediscredited,butineverythingcommendingourselvesasservantsofGod,inmuchendurance[patience],inafflictions,inhardships,indistresses,inbeatings,inimprisonments,intumults,inlabors,insleeplessness,inhunger,inpurity,inknowledge,inpatience,inkindness,intheHolySpirit,ingenuinelove,inthewordoftruth,inthepowerofGod;bytheweaponsofrighteousnessfortherighthandandtheleft, 2Cor.6:3-8NASB

Theminister’slifestylewilleitherpromotetheministryordiscreditit.Toomanyministershaveliveddiscreditinglivesandleddiscreditingministries.Thispassagegivesalistofwhatrealministriesshouldbragabout:endurance,afflictions,hardships,distresses,beatings,imprisonments,tumults,labors,etc.Wealthandrichesarenotincludedassomethingworthyofcommendation.TheFirstGreedyMinisters

• NowthesonsofEliweresonsofBelial[wicked];theyknewnottheLORD.Andthepriests’customwiththepeoplewas,that,whenanymanofferedsacrifice,thepriests’sservantcame,whilethefleshwasinseething[boiling],withafleshhookofthreeteethinhishand;Andhestruckitintothepan,orkettle,orcaldron,orpot;allthatthefleshhookbroughtupthepriesttookforhimself.SotheydidinShilohuntoalltheIsraelitesthatcamethither.Alsobeforetheyburntthefat,thepriest’sservantcame,andsaidtothemanthatsacrificed,Givefleshtoroastforthepriest;forhewillnothavesodden[boiled]fleshofthee,butraw.Andifanymansaiduntohim,Letthemnotfailtoburnthefatpresently,andthentakeasmuchasthysouldesireth;thenhewouldanswer




him,Nay;butthoushaltgiveitmenow:andifnot,Iwilltakeitbyforce.WhereforethesinoftheyoungmenwasverygreatbeforetheLORD:formenabhorredtheofferingoftheLORD. 1Samuel2:12-17

PhineasandHophnihadnobusinessbeingintheministry—theyknewnottheLord.ThoughtheLevitesweretolivebythealtar,therewerestillrulestheyhadtoabideby.ThesemendisregardedGod’slawsconcerningtithesandofferingsoutofgreedandtookwhattheywantedfromtheofferings.TheirunethicalhandlingoftheofferingscausedGod’speopletodespisegivingtotheLord.Thesetwofakepreachersultimatelydiedfortheirsin.PreachersMustBeTithersandGiversPreachersmustleadbyexample.Ourlifestylesoftenpreachlouderthanoursermonsdo.Preacherscan’tjustbesupportedbytheGospel;theymustalsosupporttheGospel.

• AndtheLORDspakeuntoMoses,saying,ThusspeakuntotheLevites,andsayuntothem,WhenyetakeofthechildrenofIsraelthetitheswhichIhavegivenyoufromthemforyourinheritance,thenyeshallofferupanheaveofferingofitfortheLORD,evenatenthpartofthetithe.Andthisyourheaveofferingshallbereckoneduntoyou,asthoughitwerethecornofthethreshingfloor,andasthefulnessofthewinepress.ThusyealsoshallofferanheaveofferinguntotheLORDofallyourtithes,whichyereceiveofthechildrenofIsrael;andyeshallgivethereoftheLORD’sheaveofferingtoAaronthepriest. Numbers18:25-28

TheLevitestithedtothehighpriest.IntheNewTestament,localchurches,ledbytheirpastors,sentofferingstoPaul,timeandagain(Phil.4:15,16).Paulwasagiver(Acts24:17).MatureGospelleadersdemonstratetithingandgivingbytheirlifestyle.RULESFORMINISTERIALMONEYETHICSHaveaBudgetEverychurchandministryshouldhaveabudget.Ifyoudon’thaveabudget,howdoyouknowwhatyouneed?Ifyoudon’tknowwhatyouneed,howcanyouletyourrequestsbemadeknowntoGod(Phil.4:6)?Godpromisestosupplyourneeds.Abudgetwillhelpkeeptrackofthoseneeds.

• LetPharaohdothis,andlethimappointofficersovertheland,andtakeupthefifthpartofthelandofEgyptinthesevenplenteousyears.

Genesis41:34

Joseph’spropheticdreaminterpretationcalledforEgypttohaveanannualbudgetthatsaved20%ofthecropseachyearforsevenprosperousyears.Ifabudgetcansavetheknownworldfromstarvation,itcanhelpsaveaministryfromfinancialstarvation.Aministrybudgetcanhelpaccomplishseveralthings:




1. Abudgetallowsforrealisticgoalsettingandplanning.2. Abudgettellsyouhowmuchmoneyiscominginandgoingout.3. Abudgettellsyouhowmuchmoneyyouaresaving.4. Abudgettellsyouhowmuchyoucanandcannotaffordtospend.5. Abudgetwillmakeyouagoodsteward.6. Abudgetwillpredicthowlongitwilltakeyoutoaccomplishafinancialgoal.7. Abudgetwillkeepyoudisciplinedwhenyouaretemptedtosquandermoney.8. Abudgetwillgiveyousomethingtobaseyourprayerrequestsupon.9. Abudgetwillgiveyouastrongfoundationtobuildyourministryupon.

PreachtheGospelforFreeThereisnothingwrongwithtellingthepeoplewhatitwillcosttofulfillaGospelassignment,e.g.,travelcosts,buildingcosts,payroll,hotelrooms,etc.,(youcanonlyknowthesethingsifyouhaveabudget).ButifGodhascalledyoutodosomething,Godisobligatedtosupplytheneed.

• Whatismyrewardthen?Verilythat,whenIpreachthegospel,ImaymakethegospelofChristwithoutcharge,thatIabusenotmypowerinthegospel.

1Corinthians9:18Thereisabigdifferencebetweendemandingaguaranteedamountandaskingtoreceiveanoffering.ReceivinganofferingisbiblicalandrequiresfaithinGod;demandinganupfrontbookingrateorappearancefeeissecular,base,andadoptedfromtheentertainmentindustry.DoNotManipulatetheOfferingOfferingtimeiswhenmostcelebritypreachersturnhalfdemon.Thecelebritypreacherhasperfectedthegimmickoffering—twistingandturningtheScripturestotheirpleasureandprosperity.Avariceandgreedhavethegreatestopportunitytoflareupduringtheoffering.

• Foriftherebefirstawillingmind[heart],itisacceptedaccordingtothatamanhath,andnotaccordingtothathehathnot. 2Cor.8:12

GodwantsHispeopletogivewillinglyandjoyfully.Healsowantspeopletogivewhattheyhave,notwhattheydon’thave.OnlytheWordofGodortheSpiritofGodhastherighttotellpeoplewhattogive.

• Eachofyoushouldgivewhatyouhavedecidedinyourhearttogive,notreluctantlyorundercompulsion,forGodlovesacheerfulgiver.

2Cor.9:7NIV

Ifthebelieveriscommandedtonevergiveundercompulsion,whydosomepreachersthinktheyhaveGod’spermissiontocompel,extort,anddemand?




SeekthePeople’sGood—NotTheirGoodsPreachersmanipulatetheofferingwhenthey’vegottentheireyesoffofGodandfailtoseethepeopleasprecious.Aminister’smotiveshouldbetohonorGodbyblessingandhelpingHispeople.Toooften,ministersareledbythepresumedofferingtheythinkthey’llreceive.

• Behold,thethirdtimeIamreadytocometoyou;andIwillnotbeburdensometoyou:forIseeknotyours,butyou:forthechildrenoughtnottolayupfortheparents,buttheparentsforthechildren. 2Cor.12:14

PaulwantedtovisittheCorinthianChurch,notforanoffering,buttocheckonthepeopleandseehowtheyweredoing.Onefamouspreachersaid,“Ihavetokeepmypreachingschedulefilledinordertoaffordmylifestyle.”Hewasn’tnecessarilypreachingtohelpbuildtheKingdom;hewaspreachingtohelpmaintainhiskingdom.

• Thehirelingfleeth,becauseheisanhireling,andcarethnotforthesheep.John10:13

Anypreacherinitforthemoneyisahireling.Heorshewillabandonachurchwhenthegoinggetstoughbecausetheydon’tcareforthesheep.Arealministerlaysdownhislifeforthesheepregardlessofthepaycheck.Thatsacrificedlifeincludespayingforministryoutofyourownpocket.CommendYourselftoEveryMan’sConscienceCultures,socialnorms,andmorayschangebuttheGospelMinistermustalwaysbeaboveboardwiththeministrymoney.Peoplewanttotrusttheministertheysowtowards.

• Thereforeseeingwehavethisministry,aswehavereceivedmercy,wefaintnot;Buthaverenouncedthehiddenthingsofdishonesty,notwalkingincraftiness[pleasingtotheeyebutdeceptive],norhandlingthewordofGoddeceitfully;butbymanifestationofthetruthcommendingourselvestoeveryman’sconscienceinthesightofGod. 2Cor.4:1,2KJV

HerearesomenaturalwaystheGospelMinistercancommendthemselfandtheirministryintherealmoffinances:

1. Haveaministrybudgetthatincludesyoursalary.2. Haveacompensationcommitteethatsetsyoursalary.3. Makeyourministryfinancialstatementsavailabletothosewhosupportyou.4. Don’tliveostentatiouslyorlavishly(1Cor.6:12).Livesoberlyandinmoderation.5. Beopenwithyourcostsandoperatingexpenses.6. Teachandpreachmorethanjustmoney.Moneyisn’taFruitoftheSpirit(Gal.5),a

GiftoftheSpirit(1Cor.12),noraprincipledoctrineofChrist(Heb.6:1,2).

LetyourmoneybecleanandGodAlmightywillpromoteyou!!Amen!

TITHES AND OFFERINGSpodschool.org/wp-content/uploads/2016/12/TITHES-AND-OFFERINGS.pdf · Sin...

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