Tithes and Offerings

"Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this, says the Lord Almighty, and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have enough room for it." Malachi 3:10 (NIV)

The Hebrew word for "tithe" (ma'ser) literally means: "a tenth part." The concept of tithing originated prior to the law by more than 500 years, as shown when Abraham offered a tithe to Melchizedek in gratitude to God for His blessing (Genesis 14:18-20). At the heart of tithing is the understanding that God owns everything (Exodus 19:5; Psalm 24:1; 50:10-12; Haggai 2:8). Humans are created by Him, and we owe to Him every breath we take (Genesis 1:26-27; Acts 17:28); thus, no one has anything that he or she has not first of all received from the Lord (Job 1:21; John 3:27; 1 Corinthians 4:7).

There are numerous times in Old Testament history that God's people selfishly held on to their money rather than give it to the Lord in regular tithes and offerings. During the building of the second temple, the Jews were more interested in building their own houses than God's house while the latter remained in ruins. As a result, said Haggai, many of them were suffering financial hardship (Haggai 1:3-6). A similar thing was happening in the prophet Malachi's time, and once again God was judging His people for refusing to bring in the tithe (Malachi 3:9-12).

These Old Testament examples of tithes and offerings contain important principles about the stewardship of money that are valid for New Testament believers.

1. We must remember that everything we have belongs to the Lord, so that what we do possess is not our own but what God has entrusted to us.

2. We must decide within our hearts to serve God and not Money (Matthew 6:19-24). The Bible makes it clear that greed is a form of idolatry (Colossians 3:5).

3. Our giving must be to advance God's kingdom, especially the work of the local church and the spread of the gospel throughout the world (1Corinthians 9:4-14; Philippians 4:15-18; 1 Timothy 5:17-18), to help those in need (Proverbs 19:17; Galatians 2:10), to store up treasures in heaven (Matthew 6:20) and to learn to fear the Lord (Deuteronomy 14:22-23).

4. Our giving should always be in proportion to our income. In the Old Testament the tithe amounted to one-tenth. Similarly, the New Testament requires that our giving be in proportion to what God has given us (1 Corinthians 16:2; 2 Corinthians 8:3, 12).

5. Our giving should be voluntary and generous (Exodus 25:1-2; 2 Chronicles 24:8-11; 2 Corinthians 8:1-5, 11-12).

6. Our giving should be cheerful (2 Corinthians 9:7).

7. The law of sowing and reaping operates in the area of financial giving as in other realms. God has promised to reward us according to how we have given to him (Deuteronomy 15:4; Malachi 3:10-12; Matthew 19:21; 1 Timothy 6:18-19).