What’s All the Fuss about this Tithing Business?
By Steve Agnew, CGI Toronto
November, 2003

All biblical quotes are from the RSV (1952) edition unless otherwise noted

Introduction

The subject of tithing and giving in the 21st century Christian Church is for some, a highly controversial area of discussion and debate. There are a variety of opinions and arguments about this issue. For some Christians, matters of tithing, and giving are deeply personal considerations. For others, they can be highly stressful, psychological choices. Underlying all of this is a basic consideration of how much, how often, to whom, and for what reasons should one give? As well, there are other considerations. A few of the concerns, which some Christians have expressed, are:

• If a Christian gives too little, is he robbing God?
• Is tithing to non-Levites necessary? Does God require it??
• What is a real tithe? Money, food, or an animal?
• Should I give to get or as thanks for what I’ve already received?
• Are there any benefits to tithing and giving?
• Am I sinning if I don’t tithe?

Let’s begin with what the Bible actually says about tithing and giving.

What does the Bible have to say about Tithing and Giving?

The Bible has many things to say on this topic. The so called Old Testament, which is not old in the sense of irrelevant but rather the initial or original testament of God’s way, lays down a number of very specific laws about the subject of tithing. The New Testament, which is not new in the sense of original but merely a fuller explanation of God’s thoughts, gives a more comprehensive explanation of God’s tithing laws. It presents a more complete picture about His intentions, expectations and objectives, concerning giving. Let’s now summarize what each testament of the Bible has to say about the topics of tithing and giving.

(a) Old Testament Tithing

Generally, a tithe was one tenth of the increase of ones goods (Heb. 7:2,4) usually from the produce of the land or of the herds which a man maintained (Lev. 27:30 - 32). The purposes of tithing were as follows:

• to provide a lawful inheritance to the Levites in return for their service (Num. 18:21)
• to worship and show devotion to God (freely given in the case of both Abraham and Jacob (Gen 14:18 -20, Gen. 28:20-22)
• to give an appropriate payment to God for His provision (e.g. Abraham and Jacob (Gen 14:18-20, Gen. 28:20-22)
• to ensure God’s protection and blessings (Mal. 3:8-12)
• to finance the personal costs incurred by attending the Feasts of God. (Deut. 14:23-27)

There were many specific ordinances concerning tithing. The more important ones were:

• A tithe equaled 1/10th of a man’s produce (Deut. 26:12) - all of it (Deut. 14:22)
• Tithes were given to the Levites as "…an inheritance, in return for the service with which they serve" (i.e. work as priests and ministers) (Num. 18:21,24)
• A second tithe was to be taken to specific places chosen by God to keep His festivals (Neh. 10:37, Deut. 12:5-18, Deut. 14:23-26) The second tithe (or Festival Tithe) was to be converted to money and used in a festive celebration during the holy days (with the Levites in attendance), if an alternative place was chosen and the traveling distance was too far (Deut. 14:24-27)
• That part of the tithe, which was produce, could be redeemed at its value plus one fifth. Purposely giving the worst livestock, while retaining the best, was forbidden (Lev. 27:31-33). But if a change was done, both were devoted to the Lord (Lev. 27:33).
• Levites were required to tithe the best 1/10th of the tithe which they received, to the Lord (Num 18:26-30)
• every third year, the second tithe was to be given "…to the Levite, the sojourner, the fatherless and the widow, that they may eat…and be filled…" (Deut. 26:12). This was then followed by a special statement to the Lord (Deut. 26:12-15)
• God considered it robbery if tithes and offerings were not paid to Him when due (Mal. 3:8-10)

Other points to consider are:

• there were actually two obligatory tithes every year (the second being for the annual holy days and in the third year, the second tithe was given to the local Levites and the poor)
• the proceeds of any illegal or immoral activity should not be tithed (Deut. 23:18)

(b) New Testament Giving

The principle of tithing and the law of obligatory tithing to the Levitical priesthood is clearly maintained. Consider the following:

• None of the law was done away with (Matt. 5:17-20)
• Prior to the Diaspora of 70 AD, most Jewish Christians were still adhering to the law (Matt 23:23, Acts 21:20) and being taught the law (Acts 15:19-21). The law of obligatory tithing to the Levites was still in effect.
• Paul taught the principle of giving and tithing to the Gentile Christians of the apostolic age (The only scriptures available were the Old Testament writings) (Acts 28:23 & 31).
• the New Testament does teach many principles of giving (both to the church and others), which are similar to the practices described in the Old Testament. Some of the similarities are:

1. those teaching the gospel "…should get their living by the gospel" (I Cor. 9:13-14, 1 Tim. 5:17-18) just as the Levites received a tithe for their work as priests
2. giving should be done on a regular basis (I Cor. 16:1-3) as was the case with tithing
3. part of each Christian’s ministry is to care for the weak (James 1:27, 1Tim. 5:9-10,16) just as the second ( or festival ) tithe in the third year was intended to do
4. Christians who give generously will be rewarded (2 Cor. 9:6-11) much as Malachi promised the Judeans
5. God encourages cheerful giving (2 Cor. 9:7) as when David (a man after God’s own heart (Acts 13:22)) and the Israelites offered their sacrifices willingly, freely and joyously before the Lord (1Chron. 29:14-18)
6. the amount given is based on ones ability to pay (2Cor. 9:6-7) just as the tithe was based on ones produce or increase (Deut. 16:17)
7. meticulous giving/tithing cannot wipe away other sins such as pride (Luke 18:9-14) just as it could not in former times (Heb. 10:4). Sacrificial offerings expressing devotion to God are not fully acceptable, if a Christian is in any sort of conflict with his brother (Matt. 5:23-24).

• Unlike the tithe, the amount of an offering is a matter of conscience (2 Cor. 9:7). There is no obligatory percentage on offerings. However, this freedom to use one’s conscience comes with the following caveats:

1. the Christian’s harvest is proportionate to the seed sown (2 Corinth. 9:6-8) measure for measure (Luke 6:38)
2. those who are self absorbed and uncaring toward the needy can expect only harsh judgment (Luke 16:19-30), Matt. 25:41-46) in the Kingdom which is yet to come, while those who do care have an eternal inheritance (Matt. 25:34-40). During the period of Old Testament tithing, the blessings and cursings which resulted from obedience or disobedience, had for the most part, earthly consequences only (Deut. 28:1-14, Deut. 28:15-68, Lev. 26)
   
3. accumulate enduring spiritual treasure and put it on deposit with God (Matt. 6:20-21)
4. "…love your enemies, and do good, and lend, expecting nothing in return; and your reward will be great, and you will be sons of the Most High…" (Luke 6:35)
5. "It is more blessed to give than to receive." (Acts 20:35)

(Source: Bible Study Tools including - Baker’s Evangelical Dictionary of Biblical Theology. Nave’s Topical bible, Smith’s Bible Dictionary, Torrey’s Topical Textbook - all on the topics of Tenth, Tithe(s), Tithing as presented in <http://bible.crosswalk.com/>)

What conclusion do we draw from all of this? As a New Testament Christian, the words which come immediately to my mind are these: freedom, choice, conscience, accountability, social justice and law. God has given us the freedom to choose and the tools of conscience, to weigh the consequences of our actions both for others and ourselves. He points out that not only do we have a responsibility to Him and His Son, to ensure that the Gospel which Jesus preached, is preached again and again, but that we also are accountable to the Holy Family to care for the most vulnerable in our society, both through action and example (James 1:27). In order for both of these goals to be achieved, each of us must give and are expected to consider the minimum standard of a tithe as the basis of our giving (Matt. 23:23). We must give to the church so that the Gospel of salvation can be preached to those who have ears to hear and the wisdom to gather spiritual treasure. We must give to the physically and spiritually vulnerable, so that by the goods offered they will be cared for in this life, and by the example of giving and tithing, have hope for the next. We must not tithe and give only to ensure the continuation of physical blessings, but more importantly to grow spiritual fruit. That which we should give, must not only be our substance but ourselves as well, in the service of God and our fellow man. Only when we give this much, can we then grow the desired spiritual fruit. As in the beginning, we should be like Abraham and Jacob who freely gave their tithes and offerings as an act of devotion and worship to the one true God. Considering all that God has done for us, is it not our reasonable service? In fact, Paul went one step beyond this basic level of worship. His whole life was "set apart for the gospel" (Rom 12:1).

Why do some Christians Oppose Tithing and Giving?

There are many reasons, which may cause a Christian not to tithe or give. Some of them are:

• Circumstance - There are no churches or works near me. I have no money, goods or time to give.
• Abuse - My tithing and giving has been used to fund projects or theology with which I disagree, or worse, to support the ministerial elite in an unnecessarily luxurious lifestyle.
• Harassment - I do not like being psychologically coerced and/or manipulated into tithing or giving.
• Idolatry - I cannot part with what I have. It is worth too much to me.
• Unthankfulness - What has the church or God done for me? I owe God nothing!!
• Social Justice Taxation - ( traditional 3rd tithe, or poor tithe ) During the apostolic age, very few taxation dollars were spent on issues of social justice (i.e. protecting the vulnerable). During the period of the Levitical priesthood only a portion of the second tithe, in the third year, went to the vulnerable (Although there were other biblical statutes and ordinances which were designed to help care for these people, the poor still suffered greatly eg. Lazarus at the rich man’s gate). Today, in contrast to the past, at least 25% of all federal and provincial Canadian tax dollars are spent on social justice issues every year and the amount keeps growing. As a result, some Canadian Christians may be tempted to say: "I’m already doing the work of the church by paying my taxes. I’m already giving big time to the vulnerable! Isn’t this what tithing ( for the poor ) and giving is all about? Why give any more?
• Theological Arguments against tithing specifically -
• The law is done away with:

1. The annual tithe was intended for the Levites only and cannot be given to anyone else. If Jesus Christ did not receive tithes, why should today’s ministers?
2. The twelve tribes of Israel were given land by God and were required to tithe. The modern Christian has been given the Holy Spirit and is required to produce the fruit of the Spirit, not a tithe.

What can be said about the concerns outlined above? Do any of these arguments provide a reason for not tithing or giving?

Where circumstance, abuse or harassment is present, it is better not to tithe and give to that ministry. No church, ministry or organization, which abuses or coerces the giving of its members or supporters, should generate any further support until change (repentance) can be demonstrated. However, if this is your situation, is it not incumbent on the believer to find another work or ministry, which is worthy of support? This is part of the Christian’s mandate to "deny himself and take up his cross and follow me [Jesus]" (Matt. 16:24-25). Similarly, if there is no church or ministry nearby shouldn’t the healthy, able-bodied Christian find one? If you have no money to give, can this be changed? Is it possible to give some of your time or goods instead of money? Alternatively, can you improve your financial circumstances so you will have something to contribute?

Idolatry and unthankfulness are not so much arguments against giving, as they are typical human weaknesses. Jesus finds fault with those who are in idolatry of their finances (the story of the rich young ruler - Matt. 19:16 - 30). At its root this condition demonstrates an inability to obey the first commandment ("You shall have no other gods before me" - Exodus 20:3). Who can truly follow God or Jesus and be in this frame of mind? What man or woman can love God enough to obey Him, if he or she loves their finances more? Yet for some, they believe they can. They cannot and this is deception to believe otherwise. Jesus said it better "Truly, I say to you, it will be hard for a rich man to enter the kingdom of heaven" (Matt. 19:23). Unthankfulness is unfortunately another kind of human weakness. Man is selfish by nature. In this case the Christian does not understand the controlling and sustaining influence of God. The Bible tells us that God controls our finances in particular. We are told, "You shall remember the Lord your God, for it is he who gives you power to get wealth:" (Deut. 8:18). It is God who sustains us because it is He who causes the sun to rise and the rain to fall (Matt. 5:45). Lastly, we do not even belong to ourselves but to God (I Corinth. 6:19-20, Rom. 12:1). When the Christian finally begins to understand this, the deception lifts and suddenly it is no longer a burden to give thanks to God for all that we have. Without His actions we would have nothing. Therefore its important that our actions prove our love and devotion. For this reason Jesus said: "’For where your treasure is, there will your heart be also’." (Luke 12:34).

At first glance arguments about social justice taxation seem legitimate. Christians are required to care for the vulnerable (Jam 1:27). The governments of Canada, the United States and various Commonwealth Nations have responded to this call and over the last 100 years have made a considerable effort to create a better provision for the vulnerable and poor. As a result, taxes have increased. At least 25% of all federal and provincial tax dollars collected by the mid-1990’s, in Canada, went to some form of social spending: education, health care, welfare etc. During the period of the Bible such spending was unheard of. Some might say: "Isn’t this what Jesus asked for? Haven’t we fulfilled our Christian duty?" If you pay taxes you most certainly have - in part. However, Jesus also asked us to "…take up…[our]…cross and follow…[Him]." (Matt.16: 24-25). His apostles directly commanded us to support the work of the church. (1 Cor. 9:11-14, 1 Cor. 16:1-3). However, that part of the tithe or giving, which in prior times was for social justice (to make up for the lack of government action on the issue, formerly known as 3rd tithe) has already been largely satisfied by government taxation in modern society. But very few, if any tax dollars directly support the work of the church as it pertains to preaching the gospel and teaching God’s righteousness (1st tithe). It is this work of the church that Christians must first support with their tithes and offerings. Yet the poor are with us and we should remain sensitive to the need to give and support them, especially concerning family members. It is the responsibility of the family to care for those of their own household. Every Christian should pay particular attention to this responsibility (1 Tim. 5:8,16). It’s our Christian duty, as close family, to our parents, aunts, uncles, and grandparents. Likewise, it is also the responsibility of the church to take care of its family and widows " indeed" (I Tim. 5:16, James 1:27).

The first theological argument against tithing says that the tithing laws were eliminated. Unfortunately for those making this argument, this is just not true. Jesus confirmed this directly. He said that He came not to abolish the law but to fulfill it (Matt. 5:17-20). When Jesus spoke to the Pharisees He agreed with the need to observe the tithing law even as he criticized them for not upholding the principles of justice, mercy, and faith (Matt. 23:23). Finally, the apostles read Moses every Sabbath and taught the law and the prophets from the Old Testament. (Acts 15:21, Acts 28:23 & 31).

The second theological argument against tithing, which says that the Levitical tithe cannot be given to anyone else other than the Levites, is not necessarily true. Though it appears that Jesus and His apostles neither asked for nor took any of the tithes which were payable to the Levites only, this specific argument about tithing is misdirected and results in attempts to make one feel guilty about this practice. We must remember that the Levitical priesthood was still engaged during Christ’s ministry and taking tithes, which by law were rightfully theirs, would have been considered stealing. We must keep in mind that Jesus Christ’s ministry was outside of the Levitical priesthood and consequently would have been in conflict with them if He he had taken their tithes. However, the writer of Hebrews begins to lay the ground work for a change of the law when he explains the subject of tithing in Hebrews 7. Notice in verse 12 we read, "For when there is a change in the priesthood, there is necessarily a change in the law as well." The change in the law which is discussed here, has implications for many things including the practice of tithing. We infer from this that as the priesthood has now moved from the Levites to Jesus Christ, so too must the payment of tithes. Now the apostles tell us that each man should give "as he has made up his mind" (2Cor 9:7). Reconciling these two statements we conclude that although the modern day Christian church does not have the right to enforce an obligatory Levitical tithe, the church does have a legitimate right to expect in principle that tithes be paid to its Melchizedek order of pastors who are engaged in the ongoing work and priesthood of Jesus Christ. ( Heb.7:11) Viewed from this perspective, we believe that a freely given tithe, such as was offered by Abraham or Jacob, is acceptable and not inappropriate. Any organization which accepts such a tithe or giving, as long as it has not harassed its members to obtain this revenue and does not abuse such giving, is legitimately allowed and expected to do so. How can it be inappropriate to accept that which is freely given and legitimately used regardless of the label used to name it? Were Abraham and Jacob sinners for freely tithing? They were not. The important thing, which we should all understand, is that the practice of freely and joyfully giving our tithes is a worthy goal to pursue. When we store up our tithes and use them as God intended, we help him with His plans and in so doing help ourselves ( Matt. 6:19-21). How is this tithe to be used ? The legitimate tithes in the Old Testament mandated by God, were instituted for supporting first, the ministry, secondly, the poor, and thirdly, the Israelite in his pilgrimage to various religious festivals. This is a biblical fact. Our modern day tithes should be used in a similar fashion. Perhaps the phrase "freely given tithes" should be the terminology used to define the concept of New Testament tithing which should differentiate it from the legislated tithe of the Old Testament. We are dealing with changing our attitude toward giving a tithe. It is a matter of the Spirit.

The argument that God does not want a physical tithe, but rather a tithe of spiritual fruit is interesting. It is true that God tells us to lay up treasure in heaven (Matt. 6:20-21) and that we should grow the fruit of the Spirit as a visible demonstration of our belonging to Jesus (Gal. 5:22-24). However, one cannot begin to walk in this direction, until he or she is prepared to give in a material way. Until this act of freely giving a tithe occurs, all such talk of laying up treasure or growing spiritual fruit is just so much talk. It’s all just rhetoric. Wasn’t that the problem with the rich young ruler? He loved his money too much to truly follow Jesus completely ( Matt. 19:16-30). Rather than growing in the fruit of the Spirit, the rich young ruler remained living in his condition of fleshy works: idolatry and selfishness (Gal. 5:19-21). It should be noted that arguments of this nature do not ignore the fact that the work of the church should be supported. As others have pointed out, Jesus, and his apostles, was supported by various forms of giving. In conclusion, tithing and/or giving to the church is an important first step down the path of growing spiritual fruit, disentangling ourselves from the works of the flesh and supporting God’s work in the here, and now. This is one of our many challenges as a Christian and is a part of God’s expectation of us.

What is the Church of God International’s Position on Tithing and Giving?

• The official position of the Church is discussed in the booklet: "Tithing - Is it for Christians?". It can be summarized as follows (page references in parentheses):
• Tithing to the Levites was commanded during the time of ancient Israel. It also existed as a law prior to Moses (e.g. Abraham’s tithe to Melchizedek) and before the flood as well (i.e. Cain’s cereal offering) (pp 3-8).
• Christians are also required to tithe. Jesus stated that the law was not done away with. Christian tithing is not only required but is an act of worship, faith, thanksgiving and love to God (pp 8-9).
• Tithing is the minimum standard but may not be possible if there is nothing to tithe, nor any work or ministry to receive it. The responsibility for tithing rests with each individual Christian, applies to wages earned and was not done away with by Paul (pp. 9-12).
• Lawful Levitical tithing occurred among Christian Jews in apostolic times prior to the destruction of the Temple (70 AD) (pp. 12-13).
• The priesthood of Jesus Christ is above that of the Levites. Jesus Christ and the ministers who do His work of spreading the gospel and providing spiritual food, drink, clothing and comfort, to those in spiritual need deserve support. The appropriate support is the tithe (pp 14 - 16).
• The tither may receive material blessings or he may not. The blessings, which stem from tithing, may not always be given immediately. Blessings associated with tithing may be "national in scope" and not individual (Mal. 3:12). The requirement to tithe in Malachi is really about "national repentance". The blessings associated with tithing may be negated if other material portions of the law are not kept. Malachi 3 does not promise material wealth to every tither as a result of their tithing. There is nothing wrong with wanting material blessings but spiritual ones are better. Jesus Christ is not promising his followers a comfortable life, but in some cases, one of hardship. The tither should not give to get, should not "test God" and should not expect great wealth due to tithing (pp. 16-20).
• Tithing should "be done in the spirit of giving" as an act of acknowledgement and thankfulness for what has been given to him by God, not as a payment for something yet to be received (pp 20-21).
• (Source: "Tithing - Is it for Christians?" CGI Whitebook, 1998)

Additionally, the local ministry under the direction of Pastor Bill Watson has added the following principle:

• "Tithing on our gross and/or net is a question of personal faith. The principle is clear: you tithe on your increase. Keep in mind you cannot out give God".

What are the Benefits of Giving to God?

Recall some general principles from the Bible:

from the Old Testament:

• "One man gives freely, yet grows all the richer; another withholds what he should give, and only suffers want" (Prov. 11:24)
• "Bring the full tithes into the storehouse,…and thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you an overflowing blessing" (Mal. 3:10)

from the New Testament:

• " …he who sows sparingly will also reap sparingly … Each one must do as he has made up his mind, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to provide you with every blessing in abundance, so that you may always have enough …and may provide… for every good work" (2 Cor. 9:6-8)

we should not give to get

• "…men who are depraved in mind and bereft of the truth, imagining that godliness is a means of gain. There is great gain in godliness with contentment:" (1 Tim. 6:5-6)

we give to begin the growth of spiritual fruit

• "Now the works of the flesh are plain… idolatry…selfishness…those who do such things shall not inherit the kingdom of God. But the fruit of the Spirit is love, joy, peace…kindness…And those who belong to Christ Jesus have crucified the flesh…" (Gal. 5:19-24)
• "’… lay up for yourselves treasures in heaven, where neither moth nor rust consumes and where thieves do not break in and steal. For where your treasure is, there will your heart be also’" (Matt. 6:20-21)

we give to support the work of the church and the poor among us.

• "’…take up his cross and follow me…’" (Matt. 16:24)

When we begin to follow the principles listed above we will eventually find that

• material blessings flow supernaturally and unexpectedly as in the case of the widow who gave to Elijah (1 Kings 17:8-24)
• spiritual fruit (Gal. 5:22-24) grows within us as in the case of Zacheus the tax collector who not only gave to the vulnerable, but returned that which he had stolen (Luke 19:1-10)
• we will avoid the harsh judgment of the rich man (Luke 16:19-31) and the eternal exclusion of the "’cursed’" (Matt. 25:41-46). Instead we will inherit the kingdom (Matt. 25:34-40)

Tithing and Giving Testimonials

Some may say that Bible principles and examples are all very well and fine for Christians from long ago, but what’s happening today? Do those same principles work for the 21st century church? Are there any examples today of material or spiritual benefits to the modern day church tither and/or giver? Where’s your proof? In order to answer this, a survey was conducted, which included a question inviting church members to discuss their personal experiences with the practice of church tithing, giving or support. Very briefly, this survey found the following:

• of the 28 adult church members who provided a usable survey, 54% chose to report a personal testimonial of their experience with the practice of church support (whether to this or other ministries).
• the decision to report a personal testimonial was unrelated to the decision to tithe or sometimes tithe (54% of total respondents and 53% of testimonial reporters were tithers or sometimes tithers)
• overall, 80% of those reporting a personal testimonial reported a positive harvest due to church support. However, tithers and sometimes tithers were more likely to report a physical harvest only, rather than a spiritual harvest as a result of their giving, when compared to all who gave a personal testimonial (75% vs. 53%)

Some of the more surprising testimonials reported in this survey are shown below.

• A young student who is also a tither, reports a material harvest when they write:

1. "From an early age my parents taught me the importance of giving tithes… This past summer was particularly stressful… I barely earned enough to pay for the tuition and was reluctant at first to tithe, but I put my trust in God and gave Him His share. God came through for me and I received 3 scholarships…"

• Another tither, and previously a churchgoer with another major organization also reports several material harvests:

1. "I believe God has given me everything… good health… beloved wife… good children… house… car… God is blessing us and we pray He will continue to do so."

• One person, who gives but does not tithe, tells of a spiritual harvest in their life:

1. "I have received books and tapes for many years from CGI at no cost to me… so I was compelled to give a large amount, for me, to the church because of all the good [that] I have gotten out of God’s word through CGI ministries…"

• This person does not believe that church support leads to any particular material harvest. However, they make several good points when they remind us that in giving, our attitude and ability to keep God’s whole law is important:

1. "If one would give… one should do it [as an] … act of worship… do not expect special treatment by the Almighty God because you are tithing or giving… It is [a] wrong attitude to do it because everybody else is doing it or because you will be rewarded… Read in Deut. 6:16-25… what should be our attitude for keeping the law including tithing and giving… So let us stop hoping that only giving and tithing will bring blessing. Keeping the whole law will be blessed in this life or later…"

• Finally, another person reports both material and spiritual harvests in their life:

1. "God has without fail provided all my necessities and has blessed me over and above… Of course he has blessed me with His Holy Spirit and continues to sustain me through His [Holy] Spirit [and] His love. God has given me faith, hope and most importantly love."

Summary and Conclusions

• All church ministries and works that do the will of Jesus Christ are worthy of member support. Ministries that abuse member giving, or psychologically harass members to obtain a tithe, are unworthy of any support.
• It is appropriate that Christians offer a freely given, tithe, much as Abraham and Jacob did. Christians are required to give so that the Gospel of salvation can be preached and the vulnerable in our society are cared for. But it must be done because we want to, not because we feel we have to. It is freely and willingly given.
• That part of the tithe or giving, which in prior times was for social justice (to make up for the lack of government action on the issue) has already been largely satisfied by government taxation in modern society (formerly the 3rd tithe). However, keep in mind, you can never out-give God and the poor are with us always. We should remain sensitive to the need to give. The Bible tells us that it is part of every Christian’s spiritual walk (and hence every Church’s ministry) to demonstrate the Gospel in action through concern for the vulnerable (James 1:27 , James 2:14-17, 1Tim 5:16 ) in both a physical and spiritual way (Matt. 25:31-46). Nevertheless, the payment of taxes to the government does not satisfy the Christian’s responsibility to support the preaching of the Gospel by the payment of tithes to the church.
• The money that a Christian stores up annually to pay for his or her attendance at the Feast of Tabernacles (or other Feasts throughout the year) may be called a modern day Festival tithe. There is an obligation to share some of this ‘feast’ money with those less fortunate among us. However, you must do so willingly, assuming you can afford it. Sharing with the poor is a matter of attitude as well as conscience.
• We should not give to get exclusively, but rather, we should give first as a way of thanking God for His sustaining provision to us. It also shows that we are not idolaters of our resources but worshippers of God. The blessings are up to God. He will add the increase if there is to be any.
• We should lay up for ourselves treasures in heaven. One means of doing this, is by producing true spiritual fruit, which is satisfying to God. Tithing and giving will help us produce this spiritual fruit. It’s a method of learning through practice. The result is Godly character.
• Blessings (Deut. 28:1-14, Mat. 25:34-40) or cursings (Deut. 28:15-68, Matt. 25:41-46), physical and/or spiritual, will occur in direct proportion to: one’s giving, success in obeying God and God’s plans to prosper us - measure for measure. The rich man in the story of the rich man and Lazarus found this out the hard way.
• Giving of our increase, keeping in mind God’s minimum, tenthing, is an act of worship. It is our obligation to worship God in Spirit and truth. Therefore, we are accountable to honor God with our substance, not because we have to, but because we want to. Freely we have received; and freely we should want to give.

So what’s all the fuss about this tithing business?