
The Theology of Tithes

Samuel Smith
23 Jan'19
5
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 (The first biblical account of tithing is recorded in
Beloved, when the children of Israel journeyed from Egypt to the Promised Land, the Lord reiterated the tithing command unto them. From
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 (
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
Even though the apostle Paul had cause to usually stand against various ordinances which ended with the death of Christ (see
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 (
B) The tithe belongs to God (
C) The tithe is holy (
D) Tithe is returned in cash and in kind (see
E) Tithe is returned to the storehouse of God (
F) Tithe is returned as an act of worship (
G) Tithe giving is an expression of loyalty (
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 (
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
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 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 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
Many who have wrongly applied the passage of
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 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:
3:9 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."
(
Stay blessed and keep shining for King Jesus.
Maranatha!
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