BIBLICAL PRINCIPLES OF TITHE AND OFFERING

PROF. BEN ONYEUKWU (REV.)

NCE(Eng.) ND/HD (Journalism); BA (Hons) MA, PhD.

Call: +2348037346939  E-mail: professorbenonyeukwu@yahoo.com

BIBLICAL PRINCIPLES OF TITHE AND OFFERING

Devotional Text: Lev. 27:30-32; Ex. 25:1-7

Introduction:

Tithe and offering are God’s means of fundraising for His work and upkeep of His ministers. Funds raised through tithe and offering are equally for certain categories of less-privileged individuals in the House of God. For example, tithe in the Old Testament is not only for the Levites (ministers), but also for the stranger, fatherless and the widow, (Deu. 26:12). Tithe is one tenth of one’s income (Gen. 28:22), whereas offering is one’s free will gift to God (Ex. 35:5). And, He is in constant demand for the said tithe (Mal. 3:10), and offering, (Ex. 25:2).

GENERAL REMARKS

(1)       Tithe and offering are instituted by God, (Lev. 27:30; Ex. 25:2).

(2)       Tithe and offering are from everything we have, (Ex. 35:5; Lev. 27:30).

(3)       Tithe and offering could be monetized, (Deu. 14:25).

(4)       Tithe and offering are not only for Levites (Ministers), but also for strangers, fatherless, widows and for other purposes, (Deu. 26:12; Ex. 25:1-8; I Cor. 16:2-3).

TITHE AND OFFERING IN THE OLD TESTAMENT

                        In the Old Testament, tithe and offering are used for three major purposes, namely; upkeep of the ministers, referred to as the Levites (Num. 18:26), assistance to the strangers, fatherless and the widow, (Deu. 26:12), and for the building of God’s tabernacle or place of worship, (Ex. 25:2-8). It is important to mention here that the Levites or ministers have the obligation to pay tithe of tithes, that is, one tenth of the one tenth (tithe) they received from the people of Israel (Num. 18:26), but demand for tithe of tithes was made on strangers, fatherless and widows, who are co-sharers of tithes, (Deu. 26:12). This may imply that the latter, like the ordinary Israelites paid tithe and not tithe of tithes. In this connection, therefore, it becomes obvious that:

(i)                    every member of God’s family is enjoined to freely give offering, as well as pay tithe to the Lord, (Ex. 25:2ff)

(ii)                  every minister of God is equally enjoined to give freewill offering to the Lord, according the Scripture, as well as pay tithe of tithe from the tithes he receives from the services of the vineyard, but the part time minister should as well pay tithe from the income he makes from other sources, (Ex. 25:2ff; Num 18:26).

(iii)                 fatherless, strangers and widows are also recipients of tithe (and offering) (Deu. 26:12).

TITHE AND OFFERING IN THE NEW TESTATMENT

Some are of the view that tithe ended with the dispensation of the Law of Moses, and so, adduce that only the freewill offering was administered in the New Testament. But, a careful look at the books of Hebrew 7:8 and I Corinthians 16:2 prove the fact that both tithe and offering were in place in the New Testament church. Having highlighted the above, now recall that during the New Testament era:

(i)                    those who paid tithe were said to have paid to mortal men, but the tithe they paid was said to have been received in heaven by One who lives forever, (Heb. 7:8)

(ii)                  collection or freewill offering was administered on weekly basis for certain needs in the church, (I. Cor. 16:2ff)

(iii)                 believers were enjoined to give their offerings cheerfully, since God loves a cheerful giver, (2 Cor. 9:7).

TITHE AND OFFERING IN TODAY’S CHURCH

So far, this lesson, through the Holy Scripture, has shown that tithe and offering were administered in both the Old and New Testament times, and by implication extend to the present day church. However, tithe, in the Old Testament was mainly paid from the proceeds of one’s occupation (Lev. 27:30-32), but were monetized only when the place for payment was too distant, (Deu. 14:24-45). This may have been applicable during the New Testament Church of the apostolic days.

                Also, in the periods under review, the people were allowed to give their offerings to the Lord, according to the biddings of their hearts, (Ex. 25:2; 2 Cor. 9:7). In other words, there was nothing like pressurized or manipulative giving, which is the order in today’s church. Based on the foregoing, therefore, this lesson biblically asserts that, it is not correct to:

(i)                    strictly monetized the payment of tithe in today’s church, (See Deu. 14:24-25)

(ii)                  force people into giving offerings they have no intention to give, (see 2 Cor. 9:7).

(iii)                 say or preach that tithe ended with the Old Testament religion, (see Heb. 7:8).

In conclusion, we should keep in mind that tithe and offering have been unbroken ways of raising funds for the work of God from Old to New Testament times, and remain fashionable in the church of today. Nevertheless, it is important to observe that certain stipulations on tithing and some kinds of offering that were in place in the Old Testament were absent in the New and should remain absent in today’s church. For instance, in the Law of Moses, tithe was some times yearly (Deu. 14:22), some times in three years (Deu. 14:28), and some times ceremonially celebrated, (Deu. 14:23). Also, ritualistic offerings in the Old Testament, such as Trespass Offering (Lev. 5:6), Sin Offering (Ex. 29:14), Burnt Offering (vs. 18) and Wave Offering (vs. 24), were as well absent in the New Testament Apostolic Church, and should not be practiced in today’s church, for the fact that the sacrificial death of Jesus Christ on the Cross of Calvary brought every other ritual that requires livestock offerings to a close, (Heb. 9:26; 10:10).

Finally, please note that non-payment of tithe makes one a robber and attract curses, (Mal. 3:8-10), as non-offering of gifts to God hinder receiving opportunities (see Luke 6:38).