1.0) Tithe is 10% of everything
“A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord.” Lev. 27:30
2.0) The whole Tithe is to be given to the house of God
“Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it.” Malachi 3:10
3.0) The Principle of ‘First Fruits’ (from our Small Group Manual, excerpted from the book 'Money, Possession and Eternity' by Randy Alcorn)
THE FIRSTFRUITS
"Honor the Lord with your wealth, with the firstfruits of all your crops" (Prov. 3:9). Three times a year the children of Israel were to bring the firstfruits offering before the Lord. God said, "No one is to appear before me empty handed" (Exodus 23:15). The firstfruits offering included the first production of a vineyard (Lev. 19:23-25) and the first of the annual production of grain, wine, olive oil, and sheared wool (Exodus 23:16; 34:22; Deut. 18:4). The first of any coarse meal (Num. 15:20-21), of honey, and of all the produce of the land (2 Chron. 31:5) belonged to the Lord and was therefore not to be kept by the individual or family. A significant portion of the firstfruits went to the religious leaders and their ministry (Num.18:12).
The concept and practice of firstfruits was an important statement made by the people of God. It was a way of saying, "We give of our first and best to you, our Lord, because we recognize all that is good comes from you."
The firstfruits and the tithes certainly overlapped, and it seems that generally they were the same thing. The term "tithe" stressed the exact amount, while "firstfruits" emphasized the nature and quality of the offering. In Israel's economy tangible goods were the natural way to express the tithe. Of course, the same principle extended to money as well. The first 10 percent of all income in whatever form was given to the Lord.
God is regarded as the giver of the harvest, and the offering of the firstfruits was a constant reminder to God's children of his ownership. Similarly, the rite of redemption of the firstborn of man and beast (Exodus 13:11-15) symbolized the coming redemption in Christ. Through the firstfruits and redemption symbols God was seen as the source of all life and blessing. By witnessing this regular systematic bringing forth of material before the Lord, parents hoped that their children would grow up understanding their debt to God.
The offering of the firstfruits was also a way of saying, "We trust you, God, to help us harvest and store and utilize the rest as well." To hold back any of the firstfruits, or to give anything less than the superior part of the crop in the firstfruits offering, was to incur the wrath of God. Hophni and Phinehas were two priests who determined they would take what they wanted and leave the residue for the Lord (1 Sam. 2:12-16). Scripture tells us, "Their sin was very great before the Lord." God sent fire from heaven to consume them for taking what rightfully belong to Him.
The nature of "firstfruits" requires that it be taken "off the top." It is both the best and the first, meaning that as soon as it is harvested or as soon as payment is received it is to be given to the Lord. It is not to be stored up, hidden, hoarded, or distributed in any other way, but is to be given to the Lord's work.
The story is told of a farmer who owned two calves, one brown and one white. He determined that he would give one of them to the Lord, but did not say which. When one of the calves was attacked and eaten by wolves, the farmer shook his head sadly and said, "Too bad the Lord's calf died."
This mentality of keeping the best and giving God the leftovers, if even that, brought God's judgment on Israel. The spiritual community's giving back to the Lord what was rightfully his was a consistent thermometer of their faith and trust in him. When they slid spiritually, they ceased to give as they should. And when they ceased to give as they should, they slid spiritually.
THE VOLUNTARY OFFERINGS
The tithe or firstfruits was recognized as belonging to God in the first place. Hence, one was not "giving" a tithe but simply "repaying" it to the one to whom it belonged all along. This is why the Old Testament often speaks of the tithes and firstfruits as "brought" and "taken" and "presented," or even "paid," rather than "given." They were no more optional than paying taxes today. An Israelite paid them out of obedience and duty, whether he wanted to or not.
However, the Old Testament also speaks of voluntary or "freewill offerings" (Lev. 22:18-23: Num. 15:3; Deut. 12:6,17). These were contributions beyond the tithe or firstfruits; they constituted true giving. In Ezra, when the temple needed to be rebuilt, the people were asked to provide freewill offering (Ezra 1:4,6; 3:5; 7:16; 8:28). While the technical term "freewill offering" had some specific connotations and requirements, which is why I prefer the term "voluntary offering," it was associated with a concept of "give as you wish" or "give as you are led.” As “everyone whose heart God had moved” went to build the temple in Jerusalem, so “their neighbors assisted them with articles of silver and gold, with goods and livestock, and valuable gifts, in addition to all the freewill offerings” (Ezra 1:5-6).
No one said “I feel led to tithe” or “I think I’ll give my firstfruits this month.” No one asked, “Would you like me to tithe, Lord?” The answer had already been given in God’s Word. So voluntary giving started after the tithe, after the firstfruits. The tithe was not a ceiling, it was merely a floor. It was a beginning point from which the follower of God might give much more as needs and opportunities arose.
The tithe was a test and demonstration of obedience, but the voluntary offerings were a test and demonstration of love, joy, and a heart of worship. In Exodus 35 and 36 we read of a tide of generosity among the people because they sensed the greatness of the cause of building the tabernacle. There was a contagious spirit of giving in which the people brought more than enough and literally had to be restrained from giving (Exodus 36:5-7). Keep in mind, once again, that they were not giving the tithe or the firstfruits; they were giving far beyond. This is what is really remarkable and demonstrates the moving of God’s Spirit in their lives. Consider too, given the historical context of Sinai, how the grace of giving temporarily transformed this pack of gripers and whiners into joyful worshipers.
The same sort of thing happened in the days that the temple was built. David said, “I now give my personal treasures of gold and silver for the temple of my God, over and above everything I have provided” (1 Chron. 29:3). Then the family and tribal leaders “gave willingly” and generously (29:6-8). “The people rejoiced at the willing response of their leaders, for they had given freely and wholeheartedly to the Lord” (29:9).
They gave with the acute awareness that all they had was God’s. David said to the Lord:
But who am I, and who are my people, that we should be able to give as generously as this? Everything comes from you, and we have given you only what comes from your hand... It comes from your hand, and all of it belongs to you... All these things have I given willingly and with honest intent. And now I have seen with joy how willingly your people who are here have given to you. O Lord, God of our fathers... keep this desire in the hearts of your people forever, and keep their hearts loyal to you. 1 Chron. 29:14, 16-18.
Notice that David measures their loyalty to God by their willingness to give.
Imagine a boy’s father who wants his son to take out his old friend’s daughter on a date. The boy agrees to do it because his father asks and expects it of him. But when the boy actually meets the girl he enjoys her company so much that he asks to take her out again-and again and again and again. At this point the boy is no longer acting under a sense of duty, but of his own free will. He does not have to take her out; he wants to.
So it is with giving. We tithe and offer the firstfruits because God tells us to. We give above and beyond in voluntary offerings because, having experienced the joys of giving, we want to give all the more.
4.0) As Pastors We Should Tithe
There is no support from the Scripture that indicates modern-day fulltime Pastors should not tithe just because the Levites of the Old Testament did not Tithe. Although there was not a record that Jesus and His disciples gave tithe,
There is no question that Jesus tithed. He was raised in a devout Jewish home, meaning that his parents were tithers and taught him to tithe. Tithing is clearly and repeatedly taught in the Old Testament, which was the only Bible Jesus knew. While Jesus was carefully scrutinized by his enemies and accused of every possible offense, including on a number of occasions breaking the Sabbath, never once was he accused of breaking the Law of the tithe. Furthermore, the Talmud specifically forbade the strict Law-keeper from sitting at the table with anyone who did not tithe. Yet on several occasions, the Pharisees ate at the same table with Jesus. Obviously, Christ tithed. (excerpted from the book 'Money, Possession and Eternity' by Randy Alcorn, p.215)
5.0) Our Tithe should all be placed in the local church where we belong.
The first Christians were Jews and it is safe to assume that when their Christian community was formed they started giving their tithes to their local assembly. I believe that when every believer understands the principle of firstfruits as outlined above, each one of us will give our tithes to the local church where we belong. After giving the tithe, we have every opportunity to give our love gift or offering (like giving our financial support to the church of our roots – in the Philippines or other places, or giving to other worthy causes).
The tithe should be given to the local church which is the tither’s primary spiritual community. The sad reality and practice today by Christians is the widespread sense of individuality in giving. “Because it is my money, I will do with it what I want. I will divide my tithes into several causes, some of it goes to my local church, some of it goes to a missionary of my choice, some to a charitable organization of my choice.” Not only that this principle not Scriptural, it deprives the local church leadership to distribute the resources according to the direction that God has for the community. Paul in 1st Cor. 16 wrote to consolidate the believers giving through their local church not through individuals on their own. In Acts 4:34-35, the believers brought their resources at the Apostles’ feet to be distributed to those in need. We give our tithes to the local church and demand accountability to those who handle this finances. What accountability is there to be demanded if we do not give our tithes as God would have us be?
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