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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 room enough for it. I will prevent pests from devouring your crops, and the vines in your fields will not cast their fruit," says the LORD Almighty. "Then all the nations will call you blessed, for yours will be a delightful land," says the LORD Almighty.” (Malachi 3:10-12)

How many times have we heard this taught and how many times have we been moved by guilt and manipulation or persuaded because either we expect something in return or because we are told that our tithing will somehow act as a deterrant against the forces of evil?


On closer scrutiny we find that this Old Testament commandment was given to Israel. Though tithing is biblical, there are no New Testament scriptures to support tithing as a concept for the New Testament believer. Our giving is to be done as the Lord has prospered and in harmony with the working of the Holy Spirit—never according to law. In view of this, giving is a matter of the grace work of God in a believer’s heart (see 2 Corinthians 8). Jesus never commanded nor taught the disciples to tithe. Why do we then tithe? Perhaps it is because we have been continuously taught that tithing is biblical. Or perhaps, because we have never examined the Scripture for ourselves. The tithe, even in Malachi, was to be given to the poor, widows, orphans, the destitute. Never once in all of the New Testament do we see tithing commanded and directed to pay clergy, staff, or to pay building or land mortgages. Though the word tithe does appear in the New Testament, never is it used in the context that some render its meaning in today's church. Some would counter by saying, "Well Abraham tithed to Melchizedek. Yes, but in his entire 175-years, we have no record that he did so again. So, if this is your proof text, many will find delight in giving once and only if they receive a bonus as Abraham did from his.

The New Testament Principle:
“Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Corinthians 9:7)

When we give, our attitude is more important than the amount we give. We should never be embarrassed if we can give only a small gift. God is concerned about how we give from the resources we have. From Mark 12, we learn that in the Lord's eyes, this poor widow gave more than all the others combined, though her gift was by far the smallest. The value of a gift is not determined by its amount, but by the spirit in which it is given. A gift given grudgingly or for recognition loses its value. When you give, it is important to remember that gifts of any size are pleasing to God when they are given out of gratitude and a spirit of generosity.

“Jesus sat down opposite the place where the offerings were put and watched the crowd putting their money into the temple treasury. Many rich people threw in large amounts. But a poor widow came and put in two very small copper coins, worth only a fraction of a penny. Calling his disciples to him, Jesus said, "I tell you the truth, this poor widow has put more into the treasury than all the others. They all gave out of their wealth; but she, out of her poverty, put in everything - all she had to live on." (Mark 12:41-44)

We are no longer under the Law, but under grace – our giving flows from God's heart.
“Therefore show these men the proof of your love and the reason for our pride in you, so that the churches can see it.” (2 Corinthians 8:24)
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