LESSON 2

THE THEOLOGY OF TITHES

You are welcome to another edition of Insights from God's Word, a Bible study programme that
is committed to sharing God's Word by allowing the Bible to speak for itself.

In this edition, we continue with our series on Biblical Stewardship. The topic for this study is:
The Theology of Tithes. Among the various doctrines in Scripture which have come under
severe controversy in recent times is tithing. While many in Christendom believe that the
Scripture commands all of God's children to faithfully return their tithes, others believe that the
practice of tithing, just like other Old Testament Levitical practices, came to an end when Christ
died on the cross. In this study, I want us to consider the biblical position in relation to the
question of tithing. In order for us to cover all the significant issues, the topic has been divided
into five sub-sections as follows:

1) THE THEOLOGICAL BASIS OF TITHING

The theological foundation of tithing rests on the biblical fact that God is the Creator and Owner
of all things (Genesis 1; Revelation 4:11; Psalm 24:1; Haggai 2:8); the Provider and Sustainer of
all life (Genesis 2:7; Acts 17:25; Philippians 4:19; Nehemiah 9:6; Psalm 147:8); the Redeemer
and Protector of all mankind (Isaiah 47:4; Psalm 19:14; Ephesians 1:7; 1 Peter 1:18-20; Psalm
46:1; 2 Thessalonians 3:3); and the Giver and Source of all blessings (Genesis 1:28-29; Matthew
7:7-11; Philippians 4:19). Right from creation, mankind has been on the receiving end of the
manifold blessings of God. The system of tithing was developed by God Himself to give
mankind the opportunity to express their appreciation and loyalty in respect to the manifold
blessings that He has bestowed on them.

The first biblical account of tithing is recorded in Genesis 14. In this chapter, we learn about how
Abraham gave Melchizedek, the priest of the most high God, tithes of all that he possessed
(Genesis 14:18-20). This first account of tithing in Scripture clearly suggests that God had
already given the tithe command to Abraham long before he met Melchizedek. The tithing
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institution continued with God's people from one generation to the other. In Genesis 28, we read
the story about how Jacob made a vow to return unto God the tenth of all that he possessed when
he returned safely to his father's house (Genesis 28:20-22).

Beloved, when the children of Israel journeyed from Egypt to the Promised Land, the Lord
reiterated the tithing command unto them. From Numbers 18, we read the story about how God
gave all the tenth in Israel to the Levites for their service of the tabernacle of the congregation.
The Levites who had no inheritance among the people of Israel depended on the tithes which the
people brought as an appreciation of the manifold blessings of God. Even though the Levites
depended on the tithes of the people, they also gave a tenth of the tithes that they received unto
the Lord. Thus, both the common people, as well as the Levites who had a charge of the
tabernacle, gave the tenth of their increase unto the Lord (see Numbers 18:20-30).

Friends, during the times that the children of Israel served the Lord with all their heart, they gave
unto the priests and Levites the tithes of all that they possessed. However, when they departed
from the Lord, they ceased to return their tithes for the service of the Lord. When the Lord
through various leaders brought revival and reformation among the people, the tithing institution
was rekindled. In the book of 2 Chronicles, we read about how King Hezekiah brought the
people back from idolatry to worship Jehovah. It is important to note that among the various
reforms of Hezekiah included the reinstitution of the return of tithes unto the Levites (2
Chronicles 31:4-6, 12). Besides Hezekiah, other leaders such as Nehemiah and Malachi also
called the people's attention to the covenant of tithing which they had forsook (Nehemiah 10:37-
39; Malachi 3:8-10).

Beloved, when Christ walked among the people of Israel, He never made any negative comment
in relation to the institution of tithing. He rather endorsed it (see Matthew 23:23; Luke 11:42).
When He was asked whether it was right to return taxes unto Caesar, the Lord's answer was:
"Render therefore unto Caesar the things which are Caesar's; and unto God the things that are
God's" (Matthew 22:21). In making this statement, Christ encouraged the people to keep
returning the tenth of all that they possessed unto the Lord; for the tithe was an holy offering
unto the Lord (Leviticus 27:30). In the New Testament, the institution of tithing was never a
subject of contention among the believers.

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Even though the apostle Paul had cause to usually stand against various ordinances which ended
with the death of Christ (see Colossians 2:14-17), never did he make any negative comment in
relation to the institution of tithing. In Hebrews 7 where the apostle Paul made reference to the
tithe that Abraham gave unto Melchizedek, we find no suggestive word from the apostle that the
system of tithing had ended with the death of Christ. Beloved, the Scripture is clear that the
people of God throughout the various generations have consistently paid heed to the tithing
regulation which had been instituted by the Lord Himself. Now, as spiritual Israelites that await
the soon Second Advent of the Messiah, will the Lord require a lesser obligation from us? The
history of how God's people has been faithful in relation to the issue of tithing should serve as an
encouragement to those of us living at the end of time to honour the Lord in respect to this sacred
requirement of Jehovah.

2) THE FUNDAMENTAL PRINCIPLES OF TITHING

Some key fundamental principles of tithing in Scripture are as follows:

A) Tithe is returned out of God's blessings. It is only a tenth of our income or increase
(Deuteronomy 14:22). Even though the blessings of the Lord upon His people are enormous, He
directs us to give our tithes based on our physical incomes or increase. Thus, we must return tithe
on anything we receive as an income or increase such as our pay checks and gifts from other
people.

B) The tithe belongs to God (Leviticus 27:30). Thus, we return it to Him who already owns it.
The key principle in relation to this point is that we don't have to keep the tithe but rather return
it to the Lord whenever we obtain any blessings of income or increase.

C) The tithe is holy (Leviticus 27:30). What this means is that it is consecrated by the Lord for a
sacred purpose. The key principle in relation to this point is that we don't have to take or use the
tithe for our personal needs or any other purpose. As individuals, if we want to help the needy or
pursue any other good deed, the money to do that must come from the remainder of our income
after the tithe had been taken out.

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D) Tithe is returned in cash and in kind (see Leviticus 27:30, 32). In modern times, many of us
return our tithes in cash. We however forget that tithe is to be returned both in cash and in kind.
For instance, when we make a farm or garden and collect the produce, we are to return the tenth
of the produce unto the Lord. When we receive gifts in kind from people, we are to return the
tenth unto the Lord. We are living at a point in the history of our world where it seems
everything is converted to cash. We must however not forget that the tithe is to be returned both
in cash and in kind. It will not be out of place for a believer to convert his or her tithe in kind to
the appropriate value in cash, and present it to the Lord.

E) Tithe is returned to the storehouse of God (Deuteronomy 12:9-14). During the time of ancient
Israel, the tithe was returned to a central place of the tabernacle called the storehouse. The
Levites were put in charge of this storehouse (Nehemiah 10:37-39). In our modern times, the
storehouse will be the church while the pastors or shepherds will represent the Levites. Even as
the main purpose of the tithe was to take care of the Levites in biblical times, so should the tithe
be utilised in our generation to take care of our pastors and other church workers. Because the
needs of the church in our day varies from that of ancient Israel, it is possible that besides taking
care of pastors and other church workers, church administrators may also utilise the tithe for
evangelism and other missionary activities that serve the best interest of church members.

F) Tithe is returned as an act of worship (Deuteronomy 12:9-14). The Lord is not interested in
our tithe if we do not cherish to develop a good relationship with Him. After all, the Lord is the
Possessor of Heaven and Earth. He owns everything (Psalm 24:1; Haggai 2:8). However, He has
established the system of tithing so His children can have the opportunity to worship Him even
through their means as they show appreciation of the bountiful blessings He has bestowed upon
them. It is important for us to always remember that the Lord is more concerned about our heart
condition than a tenth of our possession. The essence of true tithe giving is first giving the heart
to the Lord. If our heart is right with God, tithing will be a natural outflow of a heart filled with
gratitude, an act of worship which will be pleasant to the Lord.

G) Tithe giving is an expression of loyalty (Malachi 3:8-10). The Lord has specified in His Word
that we should return a tenth of our income or increase unto Him (Genesis 28:20-22; Numbers
18:20-30). Thus, we obey and follow the Lord's instruction. Tithe giving is more than returning a
tenth of our income unto the Lord - it is an expression of personal worship, it shows how faithful
we are to God, it tells whether our hearts are right with God or not, and it shows who is king over
our hearts; whether the god of mammon or the Creator of the universe.

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H) Tithe is returned for the believer’s benefit. God has promised to reward His children with
bountiful blessings from above when they faithfully return their tithes (Malachi 3:10). The
blessings of God upon those who honour Him by returning their tithes is enormous. Besides the
promise of the Lord to be their financial security (Malachi 3:11), they are also blessed with good
health, travelling mercies and protection from the forces of evil. If we don't see some of these
physical blessings in our lives, it does not mean the blessing of the Lord is not upon us.
Sometimes, the Lord may be testing our faith to see whether we will still choose to be faithful to
Him in time of difficulty (see Job 1-2). It is important for us to note that a faithful return of tithes
actually increases the faith of God's people to trust Him in a world of uncertainty. As God's
people faithfully return their tithes, they come to develop implicit trust in God to provide for
their needs in both the good and the bad times. By faithfully returning their tithes, God's people
sever their hearts from the treasures of this world. They come to the position where their faith
takes hold of the treasures that the Lord has prepared for His children in Heaven. Tithing actually
helps the believer to draw closer to Jesus, making Him the Lord and Savior of his life.

3) SOME FREQUENTLY ASKED QUESTIONS ABOUT TITHING

Outlined below are some of the frequently asked questions in relation to tithing:

A) Many salaried workers have questioned whether the tithe should be returned on the net or
gross of their income. Friends, if we intend to return faithful tithes to the Lord, then we must
give our tithes on our gross salaries. Tithe calculated from net salaries are always below the
correct amount to be returned. This is because net salaries usually do not include financial
components such as tax returns, insurance levies we have mandated, workers union deductions
and loan repayments. Many Christians feel they do not have to return tithe on taxes. But it is
important for us to note that taxes are part of our gross or total income that is paid out to the
government. The fact that they are sometimes deducted at source does not mean we do not have
to return tithe on them. In fact, the Scripture makes it clear that taxes are part of our Christian
and civic responsibilities (see Matthew 22:21; Romans 13:1-8).

Moreover, another component of gross salaries that people usually think they do not have to
return tithe on is social security. Usually, many salaried workers will say they will return the
tithe on their social security when they receive it. Unfortunately, many people do not live to give
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to the Lord the tithe component attached to their social securities. Many of God’s people die
without making any appropriate will that actually ensures that the tithe component of their social
securities should go to the storehouse of the Lord. The money is left with relations or other
people who may decide to use the amount gathered as they wish without any regard for the
Lord's business. Friends, now that we are alive, wouldn't it be prudent to return our tithes on our
social securities, especially at this point in the history of our world when the gospel commission
requires much funding than ever before? Even if we live to receive our social security
contributions, how much tithe can we take from it for the Lord then? Wouldn't it be prudent to
return our tithes on our social securities now, instead of later on when the monies accrued are
likely to have been affected by inflation as well as other possible financial meltdowns?

Besides taxes and social securities, people who return tithe on net salaries are likely to also
ignore the financial components of various deductions such as deductions on insurance levies
they have mandated, deductions from workers unions, deductions for personal loans repayments
as well as deductions by banks for service charges on salaries. With all these deductions
affecting our net salaries, it is clearly evident that the tithe taken out from the net salaries cannot
be a true reflection of a faithful tithe. Thus, in order to be truly faithful in our tithe returns, we
must pay our tithes on our gross salaries as that is the only way to capture the true picture of our
actual earnings. In our modern world where many of us receive our paychecks monthly, weekly
or hourly, it is incumbent upon us to put in the necessary effort to calculate the right amount of
tithe that is due the Lord whenever we receive our paychecks.

B) Besides the gross and net issue of salaried workers, another frequently asked question in
relation to tithing is whether students and apprentices are supposed to pay tithe. The answer to
this question is not a straightforward yes or no. You see friends, students and apprentices may
not be receiving pay for various works done but they do receive financial and other increases at
various points in time. The tithe is not to be returned only on incomes but also on all increases.
What this means is that students and apprentices must pay tithe on increases such as gifts and
pocket money they receive for their personal use. They are however not expected to pay tithe
from various earmarked monies such as school / apprenticeship fees.

Some have also questioned whether students and apprentices are supposed to pay tithe on loans
they take to support their training. Beloved, in as much as a loan might be seen as an increase on
the surface, it is actually a returnable increase. Thus, a loan is not a profit or increase per se. Now,
if we adopt the counsel of paying our tithes on our gross incomes as has been advocated earlier
in this study, then the issue of paying tithes on loans will not even surface. This is because the
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gross tithe we return to the Lord will still factor in everything we have earned even as we pay off
portions of our loans including various interests at regular intervals. And this is exactly what the
Lord requires from us.

C) Another frequently asked question in relation to tithing is the question of tithe redemption.
Based on the passage of Leviticus 27:30-32, some have also questioned whether it is right to use
the tithe when in difficulty, and then redeem it at a later time. Beloved, as we have noted earlier
in this study, the Bible is clear that the tithe is holy unto the Lord (review Leviticus 27:30). The
implication is that we cannot take it or use it for any other reason. To use the tithe in a different
way from what the Lord has specified is to transgress against the express command of the Lord.

Many who have wrongly applied the passage of Leviticus 27:30-32 to utilise the Lord's tithe in
time of difficulty have found themselves to be consistent tithe defaulters. The Lord expects that
we return faithful tithes unto Him whether our financial situation is good or bad. Like Uzzah,
many in God's church are experiencing the wrath of God in diverse ways for touching the sacred
tithe of Jehovah. However, the Lord is merciful, and will heal His people if we change our ways
and begin to return the tithe that is due Him faithfully.

4) From the scriptural passages we have gone through in this study, it is clear that just as the
Lord required His people to return unto Him a tenth of their income / increase, so does He
require the same from those of us who are living in the final hours of this earth's history. From
the unprecedented financial collapse in various parts of the world today, it is clear that even if we
did not have a tithe obligation from the Lord, our 100% income level could not be able to take
care of all our 100% needs. Amidst the terrible financial meltdown across the globe, it is
encouraging to learn that through the system of tithing, God has provided a means for His people
to trust Him with 10% of their incomes / increase to see what He, the Lord, can do in their lives
with the remaining 90% of their incomes / increase.

Beloved, as we get closer to the end of this world's history, God's people will be tested
individually in the area of tithes and offerings. God will bring us to the point of severe difficulty
to ascertain whether we have truly placed Him above our personal needs, and the vast treasures
of this world. To those who will faithfully pay heed to this institution of Jehovah will find their
faith in Him strengthened amid the terrible problems that will assail the peoples of the world in
the final hours of this world's history. However, unto those who will refuse to return unto God

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what He has specified as holy unto Himself will come to the point where they will lose their
entire hold on God amid the coming devastation that will plague the world.

Exhortation: Concerning tithes and offerings, we read the following strong words from the lips
of God:

"3:8 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In
tithes and offerings.

3:9 Ye are cursed with a curse: for ye have robbed me, even this whole nation.

3:10 Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove
me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and
pour you out a blessing, that there shall not be room enough to receive it."

(Malachi 3:8-10)

In our next study, we will consider the topic: The Theology of Offerings. The Bible Study
references for this study are Genesis 4:1-7, Exodus 35, Leviticus 1-7, Luke 21:1-4, Romans
15:25-27, Deuteronomy 16:17, 2 Corinthians 9:7, 2 Corinthians 8:1-5 and Acts 20:35. Please do
well to go through these passages before the next study is released.

Stay blessed and keep shining for King Jesus.

Maranatha!

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