Copyright © 2024 by Harold D.

Thomas
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This topical Bible study is for God’s glory

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Tithing is not an easy topic to discuss because it involves giving a portion of our hard earned income to
our church. However, giving to our church—as an expression of our love for God—is an indicator of
spiritual maturity.

A Christian church is a “living organism” that has financial needs to function (just like you and me)—and
will cease to exist if it is not financially supported by those who attend the church. Listed below is a partial
list of common church expenses.

Mortgage Utilities Insurance Building Maintenance

Pastoral & Staff Salaries Training Programs Outreach Programs Support of Missionaries
Benevolence Funds Assistance Programs Emergency Reserves Technology

However, supporting our church conflicts with our sinful nature—which prefers to financially support our
own needs and disregard the needs of others. This is why God defined the requirement to tithe in the Old
Testament. The word “tithe” may be defined as a tenth part of something that is given to God. God
defined tithing to His chosen (the Israelites) via the Jewish Mosaic Law (or Torah: the first five books of
the Bible)—as a means to provide for the needs of the Levites—whom God wanted to focus on their
priestly duties. The Israelites gave a tenth of their firstfruits (the first from their harvest) to God, such as
grain, wine, oil, honey, produce—including oxen, sheep, and so forth (2 Chronicles 31:1-10).

However, the Israelites failed to understand God’s intent and purpose of the overall Mosaic Law: which
was to change the desire and direction of their hearts away from their sin and towards Him. For they
continued in sin and rejected Him. Thereafter, God made a New Covenant that included both Jews and
non-Jews (Gentiles) by:
• Sacrificing His Son, Jesus, as the one and only perfect atonement for our sins. Romans 3:21-26;
Hebrews 7:26-28; 1 John 2:2, 4:9-10; John 3:16-17
• Writing His laws upon our hearts. Jeremiah 31:31-33; Ezekiel 36:26-27; Hebrews 10:16-18;
Romans 2:14-15
• Gave us the Holy Spirit as a helper. John 14:16-18, 26; Titus 3:5; Romans 15:13; 1 Cor. 2:10-16

For more information read “God’s Covenants” on [Link].

What’s interesting (and you may find it surprising)—while the requirement for tithing (one-tenth) was
defined in the Old Testament, there is no explicit command in the New Testament for tithing a percentage.
Listed below are New Testament references on giving to the church.

Support those who preach the gospel. Matt. 10:10; Luke 10:7; 1 Cor. 9:6-14; 1 Tim. 5:17-18
Be generous without grudging obligation. 2 Cor. 9:1-15
Set something aside each week. 1 Cor. 16:1-2

God desires us to share our resources as an act of gratitude and worship, and not because we are required
to obey a law or fulfill a specific percentage. Besides, fulfilling the requirement of a law often hardens the
heart and misdirects us from the underlying purpose and truth of a law. For in truth, God is more
interested in the desires of our heart than He is with our tithe. It’s not about money. It’s about how the
desires of our heart relate to Him.

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“Now Jesus sat opposite the treasury and saw how the people put money into the treasury. And many
who were rich put in much. Then one poor widow came and threw in two mites, which make a quadrans.
So He called His disciples to Himself and said to them, ‘Assuredly, I say to you that this poor widow has
put in more than all those who have given to the treasury; for they all put in out of their abundance, but
she out of her poverty put in all that she had, her whole livelihood.’” Mark 12:41-44

It is important to remember the most critical aspect of tithing is the attitude of the heart. Giving to God
should never occur if it is associated with any form of negativity (reluctance, complaining, seeking
recognition from others, etc.). But rather, we should give as we are able with joy, thankfulness, and as an
act of loving worship—all with the intent of supporting the body of Christ, and the glorification of God.
Tithing simply reflects the intent and attitude of our heart towards Him.

Jesus declared, “Do not lay up for yourselves treasures on earth, where moth and rust destroy and where
thieves break in and steal; but lay up for yourselves treasures in heaven, where neither moth nor rust
destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be
also.” Matthew 6:19-21

In addition, Jesus explained, “Take heed that you do not do your charitable deeds before men, to be seen
by them. Otherwise you have no reward from your Father in heaven. Therefore, when you do a charitable
deed, do not sound a trumpet before you as the hypocrites do in the synagogues and in the streets, that
they may have glory from men. Assuredly, I say to you, they have their reward. But when you do a
charitable deed, do not let your left hand know what your right hand is doing, that your charitable deed
may be in secret; and your Father who sees in secret will Himself reward you openly.” Matthew 6:1-4

Everything Comes From God

All aspects of Christian life is based upon our faith in that everything comes from God—including His direct
involvement in meeting our daily needs.

Jesus declared, “Therefore I say to you, do not worry about your life, what you will eat or what you will
drink; nor about your body, what you will put on. Is not life more than food and the body more than
clothing? Look at the birds of the air, for they neither sow nor reap nor gather into barns; yet your
heavenly Father feeds them. Are you not of more value than they? Which of you by worrying can add
one cubit to his stature? So why do you worry about clothing? Consider the lilies of the field, how they
grow: they neither toil nor spin; and yet I say to you that even Solomon in all his glory was not arrayed like
one of these. Now if God so clothes the grass of the field, which today is, and tomorrow is thrown into
the oven, will He not much more clothe you, O you of little faith? Therefore do not worry, saying, ‘What
shall we eat?’ or ‘What shall we drink?’ or ‘What shall we wear?’ For after all these things the Gentiles
seek. For your heavenly Father knows that you need all these things. But seek first the kingdom of God
and His righteousness, and all these things shall be added to you. Therefore do not worry about
tomorrow, for tomorrow will worry about its own things. Sufficient for the day is its own trouble.”
Matthew 6:25-34

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Blessings from Tithing

Jesus declared, “It is more blessed to give than to receive.” Acts 20:35

It is difficult to describe, but a very good thing (spiritual blessings) occurs deep within our heart and soul
when we willingly give to God—and our giving is based upon guidance from (and submission to) the Holy
Spirit.

The scriptures below convey physical rewards for giving. But more important, they also allegorically
convey spiritual blessings—because I can personally attest to both the physical rewards and spiritual
blessings associated with giving to God.

“Honor the Lord with your possessions, and with the firstfruits of all your increase; so your barns will be
filled with plenty, and your vats will overflow with new wine.” Proverbs 3:9-10

“‘Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this,’
says the Lord of hosts, ‘If I will not open for you the windows of heaven and pour out for you such blessing
that there will not be room enough to receive it. And I will rebuke the devourer for your sakes, so that he
will not destroy the fruit of your ground, nor shall the vine fail to bear fruit for you in the field,’ says the
Lord of hosts; ‘and all nations will call you blessed, for you will be a delightful land,’ says the Lord of hosts.”
Malachi 3:8-12

“Give, and it will be given to you: good measure, pressed down, shaken together, and running over will be
put into your bosom. For with the same measure that you use, it will be measured back to you.” Luke
6:38

“But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap
bountifully. So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves
a cheerful giver.” 2 Corinthians 9:6-7

The Love of Money

Money is not evil. Money simply provides us with a way to sell and purchase goods and services (as a
medium of exchange). In addition, being wealthy is not a sin. The core aspect to evaluate is our perception
towards money—for some perceive the accumulation of money (wealth, possessions, lifestyle) as a means
to find fulfillment in life—but this is a deceptional lie.

Jesus explained, “No one can serve two masters; for either he will hate the one and love the other, or else
he will be loyal to the one and despise the other. You cannot serve God and mammon.” Matthew 6:25

Jesus reinforced the detrimental influence of wealth in Mark 10:17-22. A rich young Jewish ruler—who
had obeyed the commandments in the Old Testament Law—asked Jesus what must he do to receive
eternal life. Jesus knew the obstacle that stood in his way. Jesus instructed him to have treasure in Heaven
he must sell what he has, give it to the poor, take up the cross and follow Him. The rich young ruler walked
away sorrowful because he was a “slave” to his wealth.

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“Command those who are rich in this present age not to be haughty, nor to trust in uncertain riches but
in the living God, who gives us richly all things to enjoy. Let them do good, that they be rich in good works,
ready to give, willing to share, storing up for themselves a good foundation for the time to come, that they
may lay hold on eternal life.” 1 Timothy 6:17-19

“Now godliness with contentment is great gain. For we brought nothing into this world, and it is certain
we can carry nothing out. And having food and clothing, with these we shall be content. But those who
desire to be rich fall into temptation and a snare, and into many foolish and harmful lusts which drown
men in destruction and perdition. For the love of money is a root of all kinds of evil, for which some have
strayed from the faith in their greediness, and pierced themselves through with many sorrows.” 1 Timothy
6:65-10

How Much Should I Give To God?

God does not want adherence to a set of prescribed laws and rules that define our behavior. This is what
He did for the Israelites; it did not change the desires of their hearts; and they rejected Him. God wants
us to use our independent free will to make decisions that enhance our relationship with Him, and not
based upon a dictatorial relationship. For example, consider all of the evil leaders upon this earth (past
and present) that manipulated human behavior via fear of harm for disobeying their edicts. Do you think
those who live under these conditions express heart-felt admiration and love towards their rulers, or is
their behavior driven by fear of punishment?

“There is no fear in love; but perfect love casts out fear, because fear involves torment. But he who fears
has not been made perfect in love. We love Him because He first loved us.” 1 John 4:18-19

With regard to giving, although tithing is not defined for New Testament Christians, it is reasonable to use
Old Testament tithing (of 1/10th) as a basis to give. If you can give more, do so. If you are not able to give
a tenth, give what you can.

“Every man shall give as he is able, according to the blessing of the Lord your God which He has given
you.” Deuteronomy 16:18

“So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful
giver.” 2 Corinthians 9:7

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Let’s Get Real: False Prophets

We must be careful, prudent, and prayerful as to whom we give. There are persons who present a façade
of religiosity, and seek to enrich themselves through their pseudo “ministry.” These charlatans use
deceitful tactics to hide the true intent of their heart. However, the evil that is driving their efforts may
be discerned by their fruits: words, deeds, and lifestyle. Jesus warned us. “Beware of false prophets, who
come to you in sheep’s clothing, but inwardly they are ravenous wolves. You will know them by their
fruits.” Matthew 7:15-16

“Be sober, be vigilant; because your adversary the devil walks about like a roaring lion, seeking whom he
may devour.” 1 Peter 5:8

“Beware lest anyone cheat you through philosophy and empty deceit, according to the tradition of men,
according to the basic principles of the world, and not according to Christ.” Colossians 2:8

“For such are false apostles, deceitful workers, transforming themselves into apostles of Christ. And no
wonder! For Satan himself transforms himself into an angel of light. Therefore it is no great thing if his
ministers also transform themselves into ministers of righteousness, whose end will be according to their
works.” 2 Corinthians 11:13-15

Unfortunately, these demonically-inspired impostors provide Satan with a means to cause persons to
justify not attending a church—and not giving to their church—because “the church is filled with
hypocrites” and “all they want is money.”

However, there are church pastors and leaders who’s hearts are in the right place, and are seeking God’s
will and God’s glory in every aspect of their lives. These are those who recognize the importance of:
• Living their life as a mirror image of Jesus Christ, as Jesus Christ was a mirror image of the Father.
• Not allowing their sinful nature to:
o Cause them to sin.
o Stifle the work of the Holy Spirit.
o Provide someone with justification to sin.

Those of us who have received God’s grace by placing our trust in Jesus Christ are able to recognize God’s
truth when we hear it and see it—even in the midst of our daily barrage of lies. In addition, those who
know God’s truths will experience “red flags.” Red flags are feelings of discomfort, skepticism, and even
repulsiveness when we encounter someone who proclaims Jesus—but their words and behavior (and
sometimes their facial expressions) do not reflect a persona that has been transformed by the Holy Spirit.

Jesus said, “My sheep hear My voice, and I know them, and they follow Me.” John 10:27 As such, it is ok
(and prudent) to verify the validity of someone who presents themselves as a representative of God.

“Beloved, do not believe every spirit, but test the spirits, whether they are of God; because many false
prophets have gone out into the world.” 1 John 4:1

Romans 3:23 states all humans are sinners and fall short of the glory (and righteousness) of God.
Therefore, “It is better to trust in the Lord than to put confidence in man.” Psalms 118:8

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Let’s Get Real: Financial Transparency

Unwavering trust in our church and church leaders is critical for the body to grow (in numbers and
spiritually). As such, it is important for Christian churches to be financially transparent and accountable
to its members. This includes sharing (on at least a semi-annual basis) a summary financial report that
lists total contributions, total expenses, and the financial status of the church. This financial report should
be presented to the church body by the church elders.

It is also prudent for the church leaders to set up a process of (at a minimum) two-person accountability
for all financial transactions. One person should never have sole control over any aspect of receipt,
management, or disbursement of funds. A process of control via two or more persons helps to keep those
who are honest…honest. In addition, it helps to eliminate skeptical concerns and perceptions of possible
impropriety regarding the integrity of the church’s staff.

For example, my wife and I volunteered on occasion to assist the counting of the Sunday church
contributions. Working with the financial controller, we followed a regimented process of counting the
monies, double checked each other’s count, assisted in preparing the bank deposit, and all three of us
signed our names on the deposit slip. Other persons in the church took turns performing this task. This
process helped to assure everything was transparent and trustworthy.

Summary

It is important for Christians to support their church—both financially and with our personal capabilities—
all from the joy within our heart, and for the glory of God.

I pray this lesson assists you in experiencing the multi-faceted blessings of serving others.

All for His Glory,

Harold D. Thomas

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