I. Old Testament Principles
A. The tithes are given to the Levites for all the work they preformed
in the tabernacle of meeting.
II. New Testament Principles
1. Num 18:21 - "Behold, I have given the children of Levi all the
tithes in Israel as an inheritance in return for the work which they perform,
the work of tabernacle of meeting.
B. The Levites would tithe a tenth of all the tithes they received.
1. Num 18:28 - 'Thus you shall also offer a heave offering to the
LORD from all your tithes which you receive from the children of Israel,
and you shall give the LORD'S heave offering from it to Aaron the priest.
C. A yearly tithe was to be made of their grain and also of the wine,
oil, herd, and flock.
a. The Levites would tithe to the Lord of the best of all they were given
of the tithes of the children of Israel. This tithe would be given to Aaron the high priest.
b. Today, Jesus is our high priest. The Levites would be relative to our preachers and
priests today. Therefore, our church leaders must also tithe a tenth of what they receive. (Their
tithes would go back into the church.)
1. Deut 14:22,23 - "You shall truly tithe all the increase
of your grain that the field produces year by year. And you shall eat before
the LORD your God, in the place where He chooses to make His name abide,
the tithe of your grain and your new wine and your oil, of the firstborn
of your herds and your flocks, that you may learn to fear the LORD your
D. A special and additional tithe is made at the end of every
third year for the needy.
a. This tithe is a tithe of all they would produce for that year whether grain, oil,
wine, or animal.
b. This tithe, though of material things, is relative of all monetary
value received throughout the year. Today, we generally use money
to tithe unto the Lord. Of course, we do have opportunities to give of
material things when possible.
1. Deut 14:28,29 - "At the end of every third year you shall bring
out the tithe of your produce of that year and store it up within your
gates. And the Levite, because he has no portion nor inheritance with you,
and the stranger and the fatherless and the widow who are within your gates,
may come and eat and be satisfied, that the LORD your God may bless you
in all the work of your hand which you do.
a. This tithe was given to the Levites, the strangers, the fatherless,
and the widows.
A. Give to the preachers of the gospel.
1. 1 Cor 9:11- If we have sown spiritual things for you, is it a
great thing if we reap your material things?
B. Give out of your abundance.
2. 1 Cor 9:14 - Even so the Lord has commanded that those
who preach the gospel should live from the gospel.
1. 2 Cor 8:13-14 - For I do not mean that others should be eased
and you burdened; but by an equality, that now at this time your abundance
may supply their lack, that their abundance also may supply your lack--
that there may be equality.
C. Give according to your ability.
1. 2 Cor 8:3,4 - For I bear witness that according to their ability,
yes, and beyond their ability, they were freely willing, imploring
us with much urgency that we would receive the gift and the fellowship
of the ministering to the saints.
D. Give to the poor and needy.
2. 2 Cor 8:12 - For if there is first a willing mind, it is accepted
according to what one has, and not according to what he does not have.
1. Rom 15:26,27 - For it pleased those from Macedonia and Achaia
to make a certain contribution for the poor among the saints who are in
Jerusalem. It pleased them indeed, and they are their debtors. For if the
Gentiles have been partakers of their spiritual things, their duty is also
to minister to them in material things.
2. Gal 2:9,10 - and when James, Cephas, and John, who seemed to
be pillars, perceived the grace that had been given to me, they gave me
and Barnabas the right hand of fellowship, that we should go to the Gentiles
and they to the circumcised. They desired only that we should remember
the poor, the very thing which I also was eager to do.
3. 1 Cor 16:1,2 - Now concerning the collection for the saints,
as I have given orders to the churches of Galatia, so you must do also:
On the first day of the week let each one of you lay something aside, storing
up as he may prosper, that there be no collections when I come.
Tithing is a principle God instituted from the beginning and that writers of the New Testament
are still upholding. Tithing today still follows the tithing principles of the
past; we must give to the one who brings us the word of God; we
must remember the poor and those in need; we should give of the increase of all
that we have. Tithes are given materially or monetarily and are generally one tenth
of the whole. If able, we should give our tenth regularly. Otherwise, we should
give when able to do so. We are not expected to give when we are in need ourselves.
However, one's abundance may arise later to supply another's lack. There is no doubt
that we should tithe unto the Lord. Tithes are used to further the word of God, sustain the worker dedicated
to this task, and to help all people in any variety of needs.
Tithing shows character, love, support for our fellow man, and acknowledgment and
trust in God as our provider and sustainer. However, we must be good stewards of the use of our
tithes. It is believed, and is likely happening in some places, that some churches
are not properly using the tithes entrusted to them. It seems that some churches have put
more effort into profit-maximizing their church. Their focus is on growing in numbers,
greatly expanding their buildings, being known in the communities, and
having extra money to thrive. This focus and improper use of God�s
money is a bad representation of the church to the unbeliever and to God.
The church today does need money and materials to function and to maintain
a place of worship. Nevertheless, there should not even be a hint of self serving
and elaboration. Instead, the church should focus on keeping people
on a righteous walk with God and helping the poor and the needy, the sick,
and the stranger. Therefore, we should have a check system in all of our
churches to see if God�s money is being used properly. It would not seem
right for a church leader to have a sterling new car and a luxurious home
but neglect the hungry or homeless in his community or the church member
struggling because of needs not being met. Your church may contribute to
just causes, but how great and how prioritized is that commitment? If
one was to look in their own community or search their own church they
may find other or greater necessities and people that have been neglected. Careful
and diligent focus on the needs of the neglected is something all churches should
involve themselves with as well as spreading and teaching the word of God. Any church
diviating from these priorities may become known as a self serving church.
Those who worship at home must tithe also. They should set aside something
each week or as able, whether material or monetary, to be used for God�s
purposes. Tithes set aside should be used as God directs or when the Spirit
moves us. God will put those who are in need as well as any necessary works before a willing
heart, giving us an opportunity to use His tithes properly. There will be
plenty of opportunity among family, friends, and coworkers. Also,
there could be a charitable organization that God will lead one to help.
Any charitable organization should have verifiable and evident use of money
or materials donated to them. When we give to those in need, however needed,
we are using God�s money or materials properly and showing the love of God to them. In
the end this is how the love in our hearts will be judged - Then the
King will say to those on His right hand, 'Come, you blessed of My Father,
inherit the kingdom prepared for you from the foundation of the world:
for I was hungry and you gave Me food; I was thirsty and you gave Me drink;
I was a stranger and you took Me in; I was naked and you clothed Me; I
was sick and you visited Me; I was in prison and you came to Me'