Tithing and generous giving are biblical injunctions applicable to all people who choose to follow the way of God. The dedication of ten percent of one’s income to God is a private act of worship and thanksgiving which recognizes Him as Creator. It is by means of the tithes and offerings of its faithful membership and interested co-workers that the scriptural commissions of the Church of God are being fulfilled.
Doctrinal Overview
The entire universe belongs to God. He designed it and created it; He sustains and maintains it. God, in fact, owns everything.
God created the material universe, including the earth and its resources, as a fit environment for an even greater creation. It was here that God placed man and began the creation of His own character in children eventually destined to be born into His own family. Thus, this earth and its vast store of animal, vegetable, and mineral resources is only a preliminary step in a much larger drama unfolding progressively before mankind. It is God’s purpose that human beings should eventually attain an infinitely greater role in rulership over God’s creation by inheriting not merely this world and its resources but even the entire universe (Hebrews 2:6-8).
Every human being owes his entire existence to God –– his very life and living. In designing man, God knew it would be in man’s best interest to worship his Creator in the fullest, most logical manner. Prayer is an important vehicle for that worship. So is obedience to God’s Law, which is His system for governing man’s proper behavior and activities. Tithing is an integral part of that Law.
Tithing was ordained by God as one of His ways of teaching man how to honor and worship Him. Tithing is one of the most important ways by which a godly person of deep conviction and dedication can express his acknowledgement of, and appreciation for, God’s blessings in his physical life today. Man, through tithing, continuously acknowledges that God is the Creator and Owner of the Universe, and as such has a prior claim on the whole content and produce of our lives.
Tithing accomplishes two other important goals in the Christian’s life. Through it we build godly character by developing a giving spirit. Simultaneously, we are using our resources to share with others both the message and the blessings of the Christian life. Tithing serves as a means of expressing one’s love towards both God and his fellow man. The biblical injunction of cheerfully giving ten percent of one’s own income is a physical procedure designed to teach profound spiritual principles and lessons. It is, indeed, in mankind’s best interests.
Since tithing is biblically enjoined upon all who are called to obey God, the Church of God strongly teaches the overall laws, principles and basic administrative guidelines for tithing as revealed in the Old Testament instructions of God. But tithing, like prayer, is a very private and personal expression of an individual’s relationship with his God. It reflects one’s faith in God and one’s appreciation for the blessings that He has bestowed. Therefore, actual implementation of how one should calculate his tithes is left strictly up to the faith and understanding of that particular person. Tithing is a matter between a person and God.
God’s Church has always been, and shall always be, a work of faith –– a work totally relying on God for support and sustenance, as well as for guidance and leadership. Nonetheless, the Work of the Church in the electronic age of the 21st century requires considerable resources. Gone are the days when itinerant evangelists would walk from town to town preaching the gospel wherever they could find an audience. The media utilized today are the printing press, radio, television, the Internet and mass-audience campaigns.
Moreover, the Church recognizes its responsibility to help the poor, indigent and needy in (and outside) the Church who are not always able to receive government help or assistance from some other source.
Thus, based on biblical precedents, the Church sees three basic financial needs for which the membership has a responsibility:
1) Support of the Work of the Church, both in its efforts to present the gospel to the world and in providing for the spiritual care and growth of its membership.
2) Attendance at the annual festivals.
3) Assistance to fellow Church members in temporary or permanent financial straits.
These needs are met by a three-part system of tithing on the part of Church members:
1) With some exceptions, all Church members contribute a tithe of their income for the support of the Work of the Church. This contribution is generally supplemented by various voluntary offerings. This goes to carry out the first need indicated above.
2) Members set aside a tithe to meet the expenses of the annual festivals. This money is saved by the individual and does not come to the Church except in voluntary offerings given at the Feast being observed. While those members who can are encouraged to save the biblically stated ten percent of their income in this “festival fund,” it is recognized that this is not possible for all.
3) Members who are able have the responsibility –– based upon biblical precedent –– to assist others, members and non-members alike. By these means, each Christian expresses his worship of God and outgoing concern for his fellow man as he practices true Christianity and develops character
Doctrinal Exposition
Calculating Tithes and Offerings: Tithing is an act of worship; it is a private matter between the individual and God. The Church does not “enforce” or “police” tithing, but simply teaches the responsibility to tithe. Each individual has the responsibility to “honor the Lord with his substance and with the firstfruits of all his produce” (Proverbs 3:9). God has determined that the minimum standard whereby one honors Him is a tithe of one’s income. However, what is to be considered income is not necessarily the gross amount taken in. In ancient Israel one tithed his “increase” or produce because there were no tangible expenses. This is not true in modern society. A continual tithing of one’s investment would erode the money-producing base. Therefore, it is recognized that what is to be tithed is what comes in over and above the monetary investment.
It is considered the responsibility of each individual to determine what his “increase” is. A businessman would naturally deduct the cost of doing business before computing his tithe. If one invested an amount of money which had already been tithed, he would not tithe the entire investment each year, only the actual profits. These examples illustrate that only one’s true “increase” is to be tithed. To reiterate, each person should conscientiously determine for himself what his increase is as an act of worship and of obedience to God.
Some individuals wonder whether one should tithe before or after government taxes. Here are some general principles to consider.
First of all, it is not the tithe that has become a burden, but skyrocketing tax rates. The “tithe” is always a tenth, and never a burden. But taxation rates vary widely and are subject to constant adjustments. A fundamental fact generally overlooked is that in ancient Israel, each individual head of household was responsible for making his own decisions, before his God, as to what constituted “increase.” Nowhere in all the Bible are specific details or regulations given. God’s law provided each head of household with an area of land on which he did not have to pay property tax, much less rent or purchase price (Numbers 27:11; 32:1-5, 33-42; Joshua 13:8ff., n.b. v. 14). This was the acme of financial security.
Furthermore, when God gave instructions about tithing cattle, He did not require the first animal that came down the chute –– even though He could have: He asked for the tenth. If no tenth animal came through or passed under the rod, God did not take anything. He simply did not claim the first tenth, only a tenth (Leviticus 27:32-33). The conclusion is that the Israelites did tithe on the bulk of their income. God allowed offerings to take care of that. We follow the same practice today. The Church does not generate a whole legal code governing the interpretation of “increase.”
In Israel, under Saul, ten percent was exacted from the people for human government in addition to the tithing system God had instituted when He had established the nation as His own. Many other burdens were imposed by Saul besides the ten percent tax (1 Samuel 8:10-18). The imposition of taxes in Saul’s reign has an important bearing on the question of tithing before or after taxes today. Did Samuel make a ruling that Saul’s tax was now deductible from one’s increase prior to determining God’s tithe? No such ruling is anywhere recorded in Scripture.
The Church today has no biblical precedent for deciding that all taxes withheld from salaries are deductible prior to figuring the tithe. On the other hand, the governments of this world seldom limit themselves to a ten percent tax structure. Many are collecting twenty-five percent, thirty percent, forty percent or more in income taxes –– oftentimes without allowing any deductions for donations to charitable or religious organizations. In effect, this suggests that governments can exercise the right to a prior claim –– prior even, to that of God’s –– to one’s earned income. This becomes obvious when certain countries have legislated eighty to ninety percent tax rates for individuals in the upper income bracket. For individuals in this category to pay tithes on their gross income requires over one hundred percent of their income, a self-evident logical absurdity.
Obviously, whenever any government allows its tax rate to become prohibitive, it is proper for the individual whose tax burdens are significant to seek relief from that tax burden by modifying his increase or tithable base. The laws of certain countries –– the United States is the best example –– permit the taxpayer to adjust his tax base downward by the amount of his charitable contributions. This mitigates the effect of the tax, especially for those in higher tax brackets, and allows a person to more easily continue to tithe on his gross income. In any case, the individual, not the Church, must make whatever decision is appropriate. Whether in a general situation or on any specific question, the individual himself is responsible before God and he alone must answer to God for his stewardship. This is crucial.
Attitude is the key factor. The Church’s doctrine on tithing must not be used by members as if it were a legalistically worded personal income tax form, hopefully providing various “loopholes” to lessen tax burdens. No one shall ever enter God’s Kingdom with a miserly, selfish, grasping attitude of “get” instead of the loving, sharing, helping attitude of “give.” The individual must know, in his deepest conscience before God, that he is living in faith before God and is staying on the generous side of his personally calculated tithing obligations.
It is the Church’s and the ministry’s responsibility to teach the general principle and to provide biblical examples as guidelines. With every nation having its own tax laws, and constantly changing its law at that, there is no possible way for the Church to make a definitive and equitable decision applicable to everyone in the matter of tithing before or after taxes. The same principle holds true for any other potential deduction used to determine one’s real “increase” or tithable base.
Before coming to a decision regarding whether to tithe before or after taxes, an individual needs to consider several things: his own financial capacity, the tax rate, the deductibility or nondeductibility of charitable donations, and the benefits received from taxes. These factors vary from country to country. For example, many countries have free education, free medical care, child allowances, and many other systems of financial returns on the tax dollar. How one figures his tithable base and what deductions he makes, are both very personal, private matters between the individual and his God. Any questions of conscience should be more than resolved with the giving of generous offerings when one is able so to give. God is calling us to be co-workers in His work today and preparing us to be sons in His Family tomorrow. Our financial responsibilities toward Him are a significant aspect of our stewardship –– they are not part of a game. God knows our minds and our hearts, and whatever we do or think is obvious to Him.
Other factors may influence one’s decisions in determining the precise nature of his tithing responsibilities. For example, in a situation where a converted husband has an adamantly antagonistic mate opposed to tithing, the man may consider his wife entitled to half the income. This means that the man pays tithes and offerings only on one-half of his actual income. Further, a wife whose antagonistic mate prevents her from tithing at all should consider herself free of any obligation.
God’s Church uses the tithes of its members and interested co-workers to pay for the spreading of the gospel to the world, which is the Church’s commission (Matthew 24:14; 28:19-20). These tithes also serve to support the ministry whose primary concern is care of the local congregations. These two broad concerns cover a multitude of specific activities on the part of the Church.
Yet the basic tithe on income does not fulfill one’s obligation to God. It simply represents the minimum of a Christian’s responsibility. Most Christians freely give offerings well above what is required.
In ancient Israel other dues were also required (firstlings, firstfruits, redemption of the firstborn, etc.). In addition, the Israelites were commanded not to appear empty-handed at the annual festivals; they were rather to bring offerings, each according to God’s blessings (Deuteronomy 16:16-17). These were offerings of animals on the altar. The material offering today is monetary, and is contributed to help the Church do its Work rather than being burnt on the altar. The amount is voluntary, to be determined by each person on the basis of what he can afford and how he has been blessed by God. It is not the policy of the Church to take up offerings at regular Church services. Normally, each individual sends in his tithe and offerings privately. The only offerings taken up in services are on the seven annual holy days in accordance with the biblical command.
Festival Fund: Attendance at the annual festivals is considered mandatory for Church members except under unusual circumstances. Most holy day services are conducted in the local church areas and do not require extensive travel or time away from home. However, the Feast of Tabernacles is conducted at a few central locations and generally requires some travel as well as necessitating a person’s being away from home for the entire eight days. Consequently, one’s participation requires planning ahead.
Based on the precedent of the Old Testament festival tithe, the Church teaches its membership to set aside an additional tithe for festival expenses. Since the calculation of the festival tithe in the Old Testament was slightly different than for the Levitical tithe (omitting cattle but including firstlings, which were usually fewer than ten percent of a flock or herd), the exact percentage of one’s income saved for the festivals may be somewhat variable. Nevertheless, the biblical standard is a tithe, even though it may be a test of one’s faith to set it aside. If one is unable to save a full tithe, he should save what he can and still attend the festivals.
The precise administration of the festival tithe, in both its saving and its spending, is the sole responsibility of each individual. Those who have more than enough should make their excess available to those less fortunate who are unable to afford to attend the Feast.
The money each member saves in his own festival fund is, of course, his to use –– within biblical parameters –– for his own enjoyment of the festivals. He may wish to take part or all of his holy day offerings from it, but any given to the Church is done so on a voluntary basis. It is not money for the Church, but money for the individual: to enable him better to worship God, to learn to be a responsible and mature member of the body of Christ, to enjoy the physical pleasures God has made available, and to help others rejoice as well.
Assistance to the Needy: While the exact implementation of the Old Testament tithe for “the Levite, the stranger, the fatherless, and the widow” (Deuteronomy 14:29; 26:12) is not entirely clear, the Church applies it in principle as a method of providing funds for the assistance of the needy. A significant number of members either follow precisely the biblical system of setting aside a tenth of their income in the third and sixth years in a cycle of seven, or they apply the intent of the law by averaging the amount of tithe over every year. The primary goal is, of course, to develop the godly attitude of giving cheerfully to help one’s fellow man. Many people follow this today and have personally experienced the additional blessings that come from so giving.
One should be willing to help others in whatever way possible, whether it be in time donated, in gifts of goods or money to charity, or in one-on-one aid where needed. Of course, this should be for the poor, not from the poor. It is neither wisdom nor godliness to make one’s own self and family destitute in order to help others. A person can give to the point that he destroys his base for producing the income which allows him to give. This does not reflect the mind of God. One has to be willing to sacrifice everything, even one’s own life, if necessary, in the service of God. Yet the time for such sacrifice occurs only on rare occasions. To sacrifice one’s health or to ruin one’s finances when the occasion does not demand it is foolish.
On the other hand, to withhold aid when one has the ability to give, to help, or to alleviate suffering is often condemned in the Bible. Just as one’s financial resources may be a means of showing love to another person, so is excessive concern about material possessions a way of showing unconcern, selfishness and even hate. Being generous is seldom (never?) criticized in the Bible; lack of generosity is often censured (Matthew 25:31-36).
In the light of varying laws regarding welfare, Social Security, national health programs, etc., which can be considered a part of our assistance to the poor since they are supported by our tax dollars, there is considerable latitude in the interpretation and implementation of this special “poor tithe.” Consequently a person can decide on his own what percentage of his income he shall give to help the poor according as he is able and as God has blessed him. Of course, it is meaningless for those receiving assistance from the Church or government to try to aid others until they are financially sound themselves.
Christians are to care for those in need who are ineligible for government welfare, or who cannot subsist on welfare alone. We must all, as much as possible, go above and beyond the taxes we pay for welfare in taking care of the needy and the handicapped. In fact, biblical law teaches that we must do more than fulfill the poor tithe (Deuteronomy 15:7-11). Even the strict payment of a ten percent poor tithe did not relieve Christians of their continuing responsibility to be concerned for the poor.
The Law of Giving: Service to God consists of many things. A multitude of people will voice the desire to serve God, whether or not they really intend to seek out the means of doing so. Perhaps no other area is more sensitive in this regard than the financial one. But, as the book of James states, Christian love consists of more than kindly words or sweet platitudes. One can, of course, serve through encouragement, counsel and prayer. But the work of the Church cannot go on in this modern world without the necessary finances. Diligence in this area is often the test of one’s real desire to serve God, to discover whether one is willing to put one’s full faith in His Laws and His Ways.
God is the greatest giver. He is the one who gives life and makes everything possible and enjoyable by His wonderful creation. God has set the example of giving by supplying what could never be repaid, and giving it to those who could never return the favor. Giving is at the heart of Christian love. We all receive; we show our appreciation by offering and contributing what we can to God and to our fellow man. God, in His infinite love, gave us His Son, setting the ultimate example of generosity. The biblical precept of giving tithes and offerings provides man with the opportunity to emulate this facet of God’s character in a material as well as a spiritual way.
By establishing a minimum standard of ten percent, God teaches us that we can give more to Him than is “required” –– and makes us inwardly richer in the process. Many people have liberally given above and beyond what would be “required” in order to do God’s Work more effectively, and to assist the needy in God’s Church more fully. As a direct result, these generous Christians have experienced the great rewards, both physically and spiritually, of God’s blessing.
Tithing must be –– and must so be represented as being –– a very personal matter between the individual and his God. It must never become a case of some being more “righteous” than others in determining their tithable base. The offerings of everyone should be sufficiently above and beyond what is “required” (depending on individual circumstances, of course) that any doubts about having tithed fully and properly before God are obviated.
Everyone should be careful in giving specific advice in matters of tithing to others. How one determines his increase is a personal matter between that person and God.
The most important point to remember is simply that tithing, like prayer, demonstrates the very essence of one’s own personal dedication to God, to the Savior, Jesus Christ, and to the very Work of which Christ is the living Head. We cannot enter into God’s Kingdom by deception, either in our private prayer lives or in our private tithing lives. We must beware of the “leaven” of the doctrines of either extreme: of the Pharisees, who tithed with rigorous, minute, painstaking and self-righteous effort; or, conversely, of those who are careless with their income, think selfishly and do not have a true spirit of giving. Christ commands us to “Give, and it shall be given unto you” (Luke 6:38). Giving is commanded. Nevertheless, God allows us to decide whether we will obey.
Never should any person attempt to “check up” on somebody else concerning faithfulness in tithing. We all should recognize that if a person is being unfaithful in tithing, he will, in all probability and as a natural consequence, be slackening in other equally personal aspects of private Christian life. The attitude and the intent of the heart are the whole thing –– they are what counts.
Those who hold, or seek to hold, offices of spiritual responsibility in the Church should be judged by a higher standard. The position of trust that they hold before the brethren presupposes that they have been found fully faithful in the area of tithing and generous giving. Those who teach others what to do are required to first set the proper example in their own lives.
Far more important than an individual member’s wisdom regarding the manner in which he determines his increase is his attitude toward it. A truly converted Christian is full of the spirit of giving-and is not filled with greed, covetousness, selfishness or resentment for having to give to God’s work. God looks on the heart, not in the pocketbook. It is where Christ’s ministry must also look –– on the heart. And indeed, this is what the Church stresses. The Pharisees tithed with punctilious exactness, but it took a widow with two mites to illustrate generosity of heart –– she gave her all.
The Bible is replete with financial admonitions, for example, in 2 Corinthians 9:5 Paul states: “Therefore I thought it necessary to exhort the brethren…” 2 Corinthians 9:6-9 goes on to fully exemplify God’s attitude.
“Remember: sparse sowing, sparse reaping; sow bountifully, and you will reap bountifully. Each person should give as he decided for himself; there should be no reluctance, no sense of compulsion; God loves a cheerful giver. And it is in God’s power to provide you richly with every good gift; thus you will have ample means in yourselves to meet each and every situation, with enough to spare for every good cause. Scripture says of such a man: He has lavished his gifts on the needy, his benevolence stands fast for ever.” (NEB)
Tithing is a God-ordained means of giving. It supports the Church, enabling it to become God’s instrument in performing His Work of giving that most precious thing, knowledge of the way to salvation and eternal life. Tithing also makes possible material help to hundreds and thousands of unfortunate people who do not have enough. Tithing is a natural and living law of God which is awarded in many ways, even though reward is not the object of that giving. Many faithful tithe-paying Christians have learned that one cannot out give God. The opportunity to tithe is considered a privilege. Those who have dedicated their lives to God can testify that there is no greater blessing than that which comes from the outgoing actions of helping others. Tithing is an expression of honor, love and obedience to God and His laws, and of outgoing concern toward both the brethren in the Church and the people in the world.
Summary: Read these scriptures in your own Bible:
Proverbs 3:9 –– Honor the Lord with thy substance.
Matthew 24:14, 28:19-20 –– Church’s commission to spread the gospel.
Deuteronomy 16:16-17 –– Holy Day offerings.
Matthew 25:31-36 –– Jesus’ admonition to help the poor and needy.
Deuteronomy 14:29, 26:12 –– Assistance to the needy.
Deuteronomy 15:7-11 –– Attitude we must have in helping the poor and needy.
Questions (Answers Below):
1. The church is there to enforce and police the member’s tithing and giving. True or False?
2. Fill in the blanks of this scripture from Proverbs 3:9: “Honour the Lord with thy _________, and with the __________ of all thine increase.”
3. The increase of one’s income is to be determined by…
a) scripture b) God c) the church d) the individual
4. Whenever the government tax becomes prohibitive, it is proper for the individual to modify his or her increase or tithable base. True or False?
5. A key factor in tithing and giving is…
a) the Law b) the church c) attitude d) a set formula for figuring increase
6. The basic tithe on income fulfills our obligation to God. True or False?
7. God commands us to bring offerings before Him on the seven annual Holy Days. True or False?
8. Regarding assistance to the needy, which of the following statements are false?
a) The primary goal is to develop the godly attitude of giving cheerfully to help one’s fellow man.
b) No blessings are promised nor implied for helping the poor and needy.
c) Helping the needy could be in the form of time, material goods or money.
d) Even the poor should contribute to the fund for the poor.
e) To withhold aid when one has the ability to give is often condemned in the Bible.
9. Regarding the “Law of Giving“, which of the following statements are true?
a) God is the greatest giver.
b) God supplies what could never be repaid.
c) Giving is at the heart of Christian love.
d) God gave us His Son, the ultimate example of generosity.
e) the biblical precept of giving tithes and offerings provides man with an opportunity to emulate this facet of God.
10. Tithing and giving are a private matter between the individual and God, never to be used as a tool to appear more righteous than others because of the amount or how we figure the amount. True or False?
11. Everyone should be careful in giving specific advice in matters of tithing to others. True or False?
12. Giving is commanded by God. True or False?
13. A truly converted Christian is full of the spirit of giving. True or False?
14. God looks on the heart, not the pocketbook. True or False?
15. Which of the following statements are false?
a) tithing is a God-ordained means of giving.
b) tithing enables the church to spread the knowledge of the Gospel.
c) tithing makes possible material help to hundreds and thousands.
d) tithing is a natural and living law of God.
e) one cannot out give God.
f) the opportunity to tithe is considered a privilege.
g) tithing is an expression of honor, love and obedience to God and His laws and of outgoing concern toward both the brethren in the church and people in the world.
Lesson Twenty Answers:
1. (False)
2. (substance, firstfruits)
3. (d)
4. (true)
5. (c)
6. (false)
7. (true)
8. (b and d)
9. (all true)
10. (true)
11. (true)
12. (true)
13. (true)
14. (true)
15. (all true, none false)
