Leviticus 27:30, . . the tithe... is the LORD’S: it is holy unto the LORD."

Tithing is the backbone of church giving. This study is designed to show what God’s word teaches on that subject.

I THE TITHE IS GOD’S BASIC WAY OF FINANCING HlS WORK.

A. A tithe is defined as being "one tenth". God expects a man to place one tenth of all his increase into the Lord’s treasury, which is His church.

1. The Bible specifically commands men to do that.

a. Leviticus 27:30-32 so states, "All the tithe of the land... is the Lord’s; it is holy unto the Lord... The tenth shall be holy unto the Lord."

b. Deuteronomy 14:22 says, "Thou shalt truly tithe all the increase..."

2. The tithe was not limited to the children of Israel under Moses’ law. (Some would escape tithing by arguing it was only under the law.)

a. The tithe was instituted and practiced long before Moses was born.

(I) As early as Genesis 14:20 the Bible says that Abraham paid tithes.

(2) Hebrews 7:5-6, 8-9 makes it very clear that God was well pleased with the tithes of Abraham.

(3) In Genesis 28:22 Jacob said to God, "Of all that thou shalt give me, I will surely give the tenth unto thee."

(4) Do not think that tithing originated only when God gave the law.

b. It is true that tithing continued to be practiced when the law was given.

(1) Leviticus 27:30-32 has already been cited and it was given under the law.

(2) The Israelites were tithing in Num.18:28, II Chronicles 31:5,6,12, and Nehemiah 10:37-38.

(3) God’s command to tithe is restated many times under the law: Deuteronomy 12:6, 11; Deuteronomy 14:22, 23,28; Deuteronomy 26:12; Malachi 3:10.

c. It is also true that the tithe is to be practiced after the law.

(1) In Matthew 23:23 and Luke 11:42 Jesus told the Pharisees they ought not to leave off tithing.

(2) The type of giving being taught in Corinthians 16:2 was definitely a proportionate giving, which could only be carried out by use of a percentage. The tithe is the only percentage set forth in the Bible.

3. The Lord expects men to tithe. He said in Proverbs 3:9, "Honor the Lord with thy substance, and with the firstfruits of all thine increase."

B. If God’s people do not tithe, generally the work of God cannot be carried on.

1. Nehemiah pointed out that when Israel failed to bring in the tithe (Nehemiah 13:10), the Lord’s work virtually came to a halt.

a. Such is the case today when God’s people give only as the urge or feeling strikes them or whatever amount they feel proper.

b. Unfortunately only a small percentage of those who profess to be the Lord’s people ever support His work faithfully with their tithes.

c. It is easy to see that a far greater work could be done for the Lord, if all his people tithed.

2. A command such as "They that preach the gospel should live of the gospel," (I Cor. 9:13-14) can only be obeyed when God’s people practice God’s method of finance.

C. God’s anger is quickly aroused whenever His people do not tithe and His work thus suffers.

1. Remember that Leviticus 27:30 said the tithe is "holy" unto the Lord. Proverbs 20:25 then says, "It is a snare to the man who devoureth that which is holy." The tithe belongs to God; and when someone takes His part for something else; and He sees His work, which He loves so dearly, suffering, His anger is kindled. He calls it robbery, (Malachi 3:8-9).

2. Tithing is the fairest, most equitable way of giving ever devised. When a man disregards it, he is disregarding God, and God will hold him account able for such disregard.

A. Remember that our giving, particularly tithing, is to be placed into the Lord’s central treasury.

1. His treasury today is His church, from which he desires glory, (Ephesians 3:21). Until the tithe is placed in the church, it has not been given.

B. Tithing is to be practiced regularly.

1. I Corinthians 16:2 says the time to tithe is "the first day of the week."

2. The tithe is due on "all the increase" (Deuteronomy14:22) or "as God has prospered" a man, (I Corinthians 16:2).

3. Thus, the tithe would be due in the Lord’s house upon the next "first day of the week" following an ‘increase."

C. The tithe is to be set aside first; not after all else is paid.

1. Proverbs 3:9 teaches us to give God, "The firstfruits of all the increase. "Leviticus 23:15-17 also teach us to give first unto God.

D. Tithing is to be practiced by all God’s people.

1. I Corinthians 16:2 says, "Let every one of you lay by him in store."

2. God’s intention was never that only a few carry on His work while all the others enjoyed the benefits without sharing the responsibilities.

3. According to His plan only those (but everyone of those), who have been "prospered" or increased are required to give anything.

E. The tithe is to be given cheerfully, never grudgingly.

1. II Corinthians 9:7 says to never do it out of duty or necessity.

2. "If a man gives grudgingly or stingily unto the Lord, it will profit him nothing," (II Cor. 9:7). The tithe should always be given with joy and enthusiasm.