Tithe is a controversial subject in some places. Some people think that the idea of tithe is not consistent with salvation by grace. They think it sounds like paying for salvation. Some people do not want to feel responsible to support the church. They give whatever they feel like giving at any time. In this lesson we will look at the biblical basis and the practical purpose of tithe.

► What have you heard people say as reasons against giving tithe?

A Christian understands that God is the owner of everything in the universe. God owns us as our Creator. He made us, gave us abilities, and created all the resources we use. Everything was made by him, continues to exist by his power, and exists for his glory (Colossians 1:16-17).

God also owns us by redemption. He paid the price for our salvation. He redeemed us from the judgment we deserved because of sin. We owe him our lives because Jesus died for us (2 Corinthians 5:14-15).

God also owns us by deliverance. As sinners we were under the power of Satan and sin. Salvation removes us from the control of evil (Acts 26:18).

Because we belong to God, everything we have belongs to God.

► Give an example of how you manage your possessions for God.

Sometimes God demonstrates his ownership of everything by giving specific directions for a part of what we have. When we obey God’s directions for that part, we demonstrate that we are willing to obey him on everything.

For example, when God put Adam and Eve in the Garden of Eden, he restricted them from eating from a certain tree. The specific command provided a demonstration of obedience.

God’s specific requirements give us a chance to demonstrate obedience. If a person is not obeying God’s specific directions about certain parts of his life, it shows that he is not obeying God’s general directions for the rest.

A woman complained to a pastor that she didn’t understand why God was not blessing her. The pastor asked her if she were obeying God. She said, “Yes, I’m trying to do what is right. I don’t know anything I should do differently.” The pastor reminded her that she had not been attending church. He said, “You may not know what God wants you to do on some days, but you know what he wants you to do on Sunday. If you are not doing what you know is right on that day, you probably are not obeying God on the other days.”

There are several biblical examples of times when God gave specific directions about an aspect of someone’s life. God gave rewards for obedience and penalties for disobedience. The rewards and penalties did not affect just the part of their life that was under the requirement. Their choice affected every part of their life.

(1) The forbidden tree in the Garden of Eden

God told Adam and Eve not to eat from a certain tree. Until their disobedience, they were blessed and lived in God’s presence. When they violated the restriction of the one tree, they lost access to Eden, broke their relationship with God, and brought a curse on all mankind (Genesis 3:17-19).

(2) The Seventh day

God gave restrictions for the Sabbath day. A person who did not obey God’s directions for that day showed that he was not obeying on the other days. Disobedience brought a curse from God that affected every part of life (Isaiah 58:13-14).

(3) Jericho

Jericho was the first city destroyed by Israel when they entered the Promised Land. God told them that everything taken from Jericho was to be devoted to God. Other cities did not have this requirement, but God gave special directions for Jericho. Disobedience caused defeat in battle, the death of 36 men, and the death of a family (Joshua 7:5).

(4) Saul and the Amalekites

God told King Saul of Israel to destroy the nation of Amalek and to kill all the people and animals. Saul kept some alive. He claimed that he had obeyed God, even though he did not obey the specific command. God rejected Saul from being king (1 Samuel 15:3, 9, 20-23).

(5) Land Sabbaths

The land was supposed to rest the seventh year. The people disobeyed God and did not keep the Sabbaths for the land. If a farmer did not obey God the seventh year, he probably was not obeying God during the other years. When the people disobeyed, God allowed them to lose their land completely. The land Sabbaths were fulfilled by 70 years of captivity (2 Chronicles 36:21).

(6) First fruits

Israelites were supposed to give God the first fruits of their field. If they obeyed, God blessed the production of the fields (Proverbs 3:9-10). The blessing was not just for the part they gave, it was for their whole crop. If they did not keep the requirement, their land was not blessed. If a person does not give the part that God requires, he is not obeying God with the other parts either.

(7) Tithe

God commands the tenth to be given. If a person does not give it, he shows that his money is not submitted to God. He is not using the other 90% for God’s glory either. God will bless the possessions of the one who tithes (Malachi 3:10). If a person will not give to support ministry, all of his possessions are cursed (Haggai 1:6).

A store owner left for a trip. Before leaving, he told his employee, “Take care of the store and be sure to sweep the floor.” When he returned, the floor had not been swept. The employee said, “I took care of the store for you.” The owner said, “Because you did not do the one specific thing I ordered, I know that in all of your work you pleased yourself instead of me.”

► How does a person show that he is obeying God?

► What was tithe used for?

The Old Testament priesthood was supported by tithes (Numbers 18:20-21). The Levites, the tribe of the priests, were not given a share of the land (Deuteronomy 18:1-4). They were financially supported for their ministry in the Temple. God’s plan was for the Levites to focus on ministry and not to be involved in business.

Tithe was used to support the Temple worship and those responsible for it. Tithe was also used for feasts for the worship community, to which the poor were invited (Deuteronomy 12:17-18, Deuteronomy 14:22-29). Tithe was used to help the poor, the widows, and foreign immigrants (Deuteronomy 26:12).

► What differences do you see in the use of tithe today?

After they knew they had given their tithe faithfully, the people of Israel could pray for God’s blessings (Deuteronomy 26:12-15). To keep the tithe is robbing God, but tithing into God’s storehouse will bring an uncontainable blessing (Malachi 3:8-10).

► What would you say to a person who says he is too poor to tithe?

Some people say that tithing was a system only for the Old Testament.

► Are there reasons to believe that the system of tithing was not a temporary Old Testament requirement?

(1) Abraham

Abraham gave tithe to Melchizedek long before the law of Moses was given for Israel. This shows that it was a general principle before Moses. Tithing did not start with the Old Testament law, it was a principle from the beginning (Genesis 14:20, Hebrews 7:4).

(2) Jacob

Jacob promised to tithe to God (Genesis 28:20-22), even though the law of Moses was not given yet. Jacob knew that it was already a principle of giving to God.

[1](3) Jesus

Jesus affirmed tithing and did not say it was only for a past time (Matthew 23:23).

(4) Paul

Paul told church members to give on the first day of the week as they had prospered (1 Corinthians 16:2). Therefore, they were to give in proportion to what they received. The Old Testament guideline of 10% shows us what God considers a reasonable proportion to be. There is no reason to think that God’s opinion has changed.

(5) Today

God still plans for those who are in full-time ministry to be supported financially by their ministry. Those who preach the gospel should live of the gospel. God did not plan for pastors to work and support themselves and not have time to devote to their ministry. 1 Corinthians 9:11-14 says that the person giving spiritual benefits should receive financial benefits from those he serves. 2 Corinthians 12:13 shows that churches usually supported Paul financially while he ministered to them.

Tithing should be expected of those who are committed members of the church. The church should not teach about tithing to people who are not saved.

A person who comes to the church for the first time should never feel that he is obligated to give money to the church.

[1]A church should not try to collect tithes from people who are visiting the church and have not yet committed to the church.

The church should make sure that people do not think that paying tithe is part of salvation. Nobody should think that tithe will help a person get saved.

The church should minister to the congregation and the community without requiring payment.

All members should know how the money of the church is used. The church should follow careful procedures of managing the money so that everyone knows that it is done honestly.

Tithe does not belong to the pastor alone. Tithe is supposed to support the ministry of the church. However, supporting the pastor should be a priority of the church.

1. God is the owner of us and all that we have.

2. Tithe is commitment both to the church and to God.

3. A person who is not willing to tithe is not obeying God with his finances in general.

4. Tithe does not pay for salvation.

5. Tithe is God’s plan for supporting the ministry of the church.

6. God blesses tithing and sacrificial giving.

7. Tithe is our commitment to depend on God’s provision.

1. Memorize the Seven Summary Statements for Lesson 9. Write one paragraph explaining the meaning and importance of each of the Seven Summary Statements (seven paragraphs) to someone who is not in this class. Turn this in to the class leader before the next class. Be ready to share a paragraph with the group if the class leader asks you to during discussion time. Write the statements from memory at the beginning of the next class session.

2. Remember to schedule your own outside-of-class teaching opportunities and report to the class leader when you have taught.

3. Interview Assignment: Ask several members of your church if they tithe, and why they do or don’t. Write a summary.