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There are multitudes of devout Christians who gladly tithe their material blessings. There are also many who as yet are unwilling to
tithe and who give only a portion of that which rightfully belongs to God. In this lesson I want us to consider this subject which is so
important to the Christian faith.
Many reasons have been given as to why people do not tithe. We shall consider only three of them in this presentation. First, there
are some who do not yet recognize the duty of tithing because they have never been properly taught. They are willing souls who desire
to please God in all they do, and when they are taught their responsibility, they immediately respond to God's will. It is sad that
so many remain uninformed because of the failures of the ministry to teach and preach concerning this subject. Second, there are those
who are conscientious before God but they have not yet been persuaded that tithing is taught in the New Testament. If and when
they are convinced, they will be willing to respond, but as yet they remain unconvinced. May the Spirit of God use this lesson to convince
and convict such saints. May all of you who fall into this category be in earnest prayer as you study this lesson. The third group is made
up of individuals who have been taught tithing, but either they refuse to believe the Bible or they ignore the truth and refuse to practice
tithing. Some of these people may have deceived themselves into believing that they are not obligated to perform this duty; however,
they certainly do not have the approval of God in this belief. In their failure to give as God has specified, they rob God. If one's heart is
filled with covetousness or selfishness, that person will not like the idea of giving a substantial part of his income to support the service
of God. May the Holy Spirit help us to search our hearts as we search the Scriptures of both the Old and New Testaments with regard to
tithing.
Almost all who diligently study the Old Testament will readily acknowledge that God expected the Jews to tithe. Such students of
Scripture are generally agreed on the amount of the tithe. The an, dent custom was to give one tenth of one's income to God as a tithe.
The law stated, "And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto
the Lord. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the
herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord:" (Lev. 27:30,32).
Now the law of tithing was binding upon all the Israelites including the Levites. As I understand it, the Levites were supported by the
tithe of the people, but they were also to tithe of what they received. God said to Moses, "...Thus speak unto the Levites, and say unto
them, when ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an
heave offering of it for the Lord, even a tenth part of the tithe" (Num. 18:26). This teaches that tithing is the responsibility of the
minister as well as of the church members.
God's design in tithing is again confirmed at the end of the Old Testament. By Malachi God commanded, "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" (Mal. 3:10). Two important points
should be observed. First, tithes were to be brought into the storehouse of God. The tithes of God may often be stored until a time of need.
God gave Joseph wisdom to gather during prosperous times and store for the lean times. Therefore the bringing of tithes into God's
storehouse does not depend upon the bounty or leanness of the storehouse. The duty of tithing was binding at all times regardless
of how little or how much funds were in the treasury. Second, the Israelites were to tithe with faith that God would bless their remaining
ninety percent. He was able to make it meet their needs and promised to bestow His blessing as they tithed to Him.
While most agree that tithing was taught in the Old Testament, many do not believe that it is taught in the New Testament. Some
do not believe that we have any responsibility to tithe today since we do not worship under the ceremonial law. For those of you who
think this way, there are two vital points which you may have neglected to consider. First, there was no written law for the first
twenty-five hundred years of human history; yet even before the Law was actually given on Mount Sinai there is a record of tithing. Abram
gave tithes to Melchizedek, who was the priest of God. Consider Genesis 14:18-20, "And Melchizedek, king of Salem, brought forth
bread and wine: and he was the priest of the most high God. And he blessed him, and said, Blessed be Abram of the most high God,
possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him
tithes of all." Jacob also dedicated to God a tenth (tithe), saying "...And this stone, which I have set for a pillar, shall be God's house: and
of all that thou shalt give me I will surely give the tenth unto thee" (Gen. 28:22). It is very important for us to realize that before the Law
was written, God had put into the hearts of these men the desire to tithe a tenth of their possessions. I do not believe that Satan moved
them to measure such gifts to God, nor do I believe that tithing came from men's hearts. I believe that God put the desire in their hearts
and divinely established the amount to be given. Later God manifested His will in the matter by confirming it with His Law. Since tithing
predates the Law, it must also postdate it. If it was God's will and design both before and during the Law dispensation, I have no doubt
that it is God's will today; therefore, the argument against tithing based upon the fulfillment of the Law is not a valid one. Some parts
of the Law were never abolished, for the Ten Commandments (or moral Law as recorded in Ex. 20:1-17)are still binding upon us today
(Rom. 3:31). Furthermore the sacrifices of the Law have not ended; they were only changed from dead sacrifices to living sacrifices (Rom.
12:1). Christ was the last dead sacrifice accepted by the Father; since He took life again, we are to be living sacrifices. Such sacrifices have
always pleased God; tithing has always pleased God too.
Second, we must consider the words of Christ with regard to the importance of tithing. Christ spoke these words to a group of scribes
and Pharisees, "Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the
weightier matters of the law, judgment, mercy and faith: these ought ye to have done, and not to leave the other undone" (Mt. 23:23).
Jesus did not teach that either one or the other but that both should be done. Tithes were no substitute for spiritual actions, nor will our
spiritual actions relieve us of our duty to tithe our finances. It seems to me that Jesus both condoned and encouraged tithing. While Paul
did not use the word tithing, he certainly did use the principle of tithing as he wrote to the church at Corinth. He admonished, "Upon
the first day of the week let everyone of you lay by him in store, as God hath prospered him, that there be no gatherings when I come"
(l Cor. 16:2). The expression "as God hath prospered" indicates the spirit of tithing which requires of us a proportioned amount according
to the blessings. A tenth of $500 a week is more than the tenth of $300 a week, but each gives as God has blessed.
Can any Scripture be found that denies or discourages tithing? I believe not. If we trust God as we should, we will willingly give our
tithes. If we love God as we should, we will gladly give the tithes. If we harden our hearts to His Word and will and close our hands
to the monetary needs of His kingdom, then we are guilty of stealing from God! "Will a man rob God? Yet ye have robbed me. But ye
say, Wherein have we robbed thee? In tithes and offerings" (Mal. 3:8). As He has graciously given to us, let us give gladly our tithes to Him.
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