WHAT IS THE TITHE?
OBJECTIONS TO TITHING
THE TITHE: STILL GOD’S METHOD OF FINANCE
THE BLESSINGS OF TITHING
TO WHOM IS THE TITHE PAID?
WHEN ARE THE FINANCES OF THE CHURCH TO BE PAID?
HOW ARE CHURCH FINANCES TO BE USED?

Lord’s Church should not be thought of as some sort of a hobby, nor should it be treated as such. The Lord’s cause ought to be recognized as the full time business of every person who has been made a partaker of the grace of God. This being so, it must next be recognized that the church must be treated as a business which requires a regular intake of revenue, for it cannot long exist without this.

No organized community, political or religious, can long exist without a regular revenue to support its necessary expenses. This is a self-evident proposition; and if it were not, we have but too many melancholy proofs of its truth. Not a few churches in different parts of our country have attempted to conduct their affairs without cost. The result has invariably been, where the experiment has been continued through many years, that they have gone down, and many of them became for ever extinct.—R. B. C. Howell, The Deaconship, p. 101.

The finances of a church are very often neglected, and this is especially true among young converts and those who have never been taught their duty to support the local house of worship. It is in the very nature of man to be selfish, and this is no less true of Christians, who can only be otherwise if nature is overcome by grace. Therefore, unless they are taught their duty in this matter, they will likely form a life-long habit of giving a mere pittance to the Lord’s cause. The guilt must, in some instances, fall in part upon ministers who fail to teach their people the truth.

Ministers generally, it must be conceded, manifest great disinclination to give to their people much instruction in that particular department which belongs to the deacons. They are entitled, I suppose, to some apology, because the subject seems to involve their own personal interest, and, since they are liable to be charged with selfishness as their motive, and the world, and covetous professors of religion, apply so readily the stereotyped imputation, "money hunters," they are afraid. But the result is, that they are driven, by the fear of their enemies, into unfaithfulness to God, to their brethren, and to the cause of Christ.! —R. B. C. Howell, The Deaconship, pp. 133-134.

The church of God is a business no less than any other organization and no organization can operate very long without finances. Grace is indeed free, but it takes money to make it known to the world. It takes money to feed and clothe the one who preaches free grace. It takes money to erect and maintain a building in which to preach this free grace. And this money will not come in sufficient quantities from those who give only a few paltry cents, to support any ministry for any length of time. Doubtless the few that tithe in a church support the cause of Christ more than the many who are non-tithers. Thankfully some churches are made up almost entirely of tithers, and such a church will accomplish great things for the Lord, though it may be small.

One of the main pillars of the state-church merger, and the authoritative denominational headquarters idea, is the thought that such will support the local house of worship so that none of its adherents will have to pay for its support. Such an idea is "covetousness, which is idolatry," (Col. 3:5), and has no place in one professing to love the Lord.

The United States Government requires its citizens to pay a minimum of about fifteen percent of the wages above a certain amount for the support of the government, and almost everyone pays it. Yet some Christians, whom the Lord has blessed, and continues to bless, so mightily, refuse to return unto Him the ten percent which He requires for the furtherance of His cause. If the United States Government speedily brings to justice those who will not pay in their part, will not God even so call to account those who rob Him?

In other things believers have everywhere zealously declared the Bible to be their only rule of faith and practice; but in the matter of giving we have given ourselves a great deal of latitude, considered our own personal convenience, resorted to our own plans, adopted our own proportions, chosen our own way of doing things, and have scarcely thought to inquire whether our Lord and Master had given us any directions in the Scriptures concerning the giving of money for the carrying on of his worship and work. The Bible has been left out and all sorts of human inventions have been adopted to raise money. We have chosen our own way and have not hearkened to the law of the Lord. This should be so no longer. TO THE LAW AND THE TESTIMONY: The whole question should be looked at in the pure and unerring light of God’s Word. In no other way can questions about giving be satisfactorily settled. Let the voice of the Lord be heard in the midst of the church; let God say by what system of giving he would have his gospel spread and his work carried on, and when he speaks let all men be silent and ready to learn. —C. A. Cook, Systematic Giving, in Stewardship and Missions, pp. 92-93.

There has never been but one plan of finance for God’s House of witness in every dispensation of man, and that plan has the standard of the tithe. This is the only equitable plan of finance. It is the only successful plan. It is the only God-glorifying plan.

There is but ONE Faith on Money-Some fine folks say, "Give the first thing you think of." Others, "Give until it hurts," and Others, "Give what you feel is right," and many more such statements, but never is there even one verse of Scripture for any of these human attempts to say how much. -From righteous Abel until the last soul shall have been saved, every soul will have been saved exactly alike—By grace thru Faith. That is true in every Dispensation. There has been but one law on marriage—one man and one wife in every dispensation. —There is but One Law—and remember it is not only the Law, but The Divine Law On Money in Every Dispensation. Every one is under that Just Law The Law that treats the poverty-pressed widow and the big money-maker and the parsimonious miser Exactly Alike—according to ability. —James F. Dew, in The Flag of Truth, August, 1963, p. 8.

This is a subject that generally provokes anger in some hearers because it hits Christians where it hurts—in the pocket book. Yet this is the scriptural demand for those who are the Lord’s people, and no one can have the full blessings of the Lord and retain a miserly attitude toward money. This is so because: (1) Such an attitude is nothing less than idolatry, which is a very serious sin before God (Col. 3:5; Ex. 20:3; Matt. 6:20-21). (2) It is robbery of God to withhold what rightly belongs to God (Mal. 3:8; Mark 12:17). (3) It manifests an unconcern for the propagation of the Gospel, which is the duty of every Christian (Matt. 28:18-20).

There are many erroneous conceptions of tithing, and probably many honest and conscientious people believe that they are tithing when they really are not. To merely give a sum of money is not necessarily to tithe. Some might think that they are tithing because they put a dime in the collection plate each Sunday, but this is not tithing unless that person only made one dollar that week. Neither is it tithing when a person takes ten percent of his income, and, moved emotionally by some appeal for help for "this great (?) faith (?) ministry (?)," sends it to some grasping, hypocritical, heretical radio or television preacher. Neither is tithing the giving of ten percent of what one has left after he has paid off all his other debts. It is sometimes argued, "but I must pay my debts before I give to the church." This assumes that the tithe is not a debt, but a gift. It assumes that it is only a gift to the church instead of being, in truth, a duty to God. And it assumes finally that we have a higher duty to our fellow creatures than we have to God. Since it is God Who gives the increase, He should have His part taken off the top, as the Greek text of Hebrews 7:4 shows that Abraham, the father of all that believe, did for Melchizedek, the type of Christ. If the tenth were only taken after all other expenses were paid, many people would never have any money for the Lord, for many people will spend their money as long as it lasts.

The tithe may be defined as the regular and systematic paying of a tenth of one’s increase into the treasury of the church of which one is a member, to be used for the furtherance of the cause of Christ

There is no system of giving that has ever been proposed that produces greater results than that which teaches that God is the owner of all things, and that we are stewards of all that comes into our hands, and that one-tenth is the minimum that we should lay aside for the advancement of God’s kingdom in the world. —C. A. Cook, Stewardship and Missions, p. 133.

The word "tithe" means tenth, and as such, it sets the minimum standard for God’s people in their support of the local ministry. The tithe did not originate with the Mosaic Law, and, while it was incorporated into it, it did not pass away when the law of ordinances was abolished, for it had no typical significance as it did.

We are not under obligation to tithe simply because the Jews did. Tithing was practiced by men long before the Jewish nation had an existence. The law did not create tithes, it recognized them. Before the law commanded tithes, tithing was wrought into the nature of things. It is in the fact that tithing was recognized as binding on men before the Jewish laws on tithing were given that we find one. of the strongest reasons for tithing today. —C. A. Cook, Stewardship and Missions, P. 123.

In actuality, tithing is established by several laws, not just by the Mosaic law, and these are all as impressive of duty as it is. The author has endeavored to show this in a tract on this subject.

I. IT IS ESTABLISHED BY THE LAW OF THE LORD (Lev. 27:30). But of course, the immediate objection that is lodged by non-tithers is: "O but that was before Christ came. That was in the Old Testament." A revocation of the law of tithing does not appear in the New Testament. But a specific statement is made in the New Testament which does bear upon the very issue at hand (Matt. 5:17-18). But even more specific in this matter is the inspired comment of Paul on this issue in 1 Corinthians 9:13-14. II. IT IS ESTABLISHED BY THE LAW OF LOVE (John 14:15). Recall 1 Corinthians 9:14. Love for the Lord and love for the souls of men will compel the believer to tithe every time. III. IT IS ESTABLISHED BY THE LAW OF LOGIC. One of the objections lodged against tithing is that the New Testament says so little about it. But it is unnecessary to say much about that which is already establish. What the New Testament does say, strengthens rather than takes away from its authority (Heb. 7:5-8; Matt. 23:23). Notice how Paul was inspired to establish tithing logically in the context of 1 Corinthians 9:13-14. In verses 7-10 he shows seven logical reasons why those who labor in the gospel ministry are to be supported as the ministers of the Tabernacle and Temple were. Tithing is established upon three strong pillars-the LAW OF THE LORD, the LAW OF LOVE and the LAW OF LOGIC. Nothing can or will raise its voice against tithing except one of two things: Ignorance or Greed, and neither of these is a Christian virtue. —Davis W. Huckabee, condensed from tract entitled Tithing-Established By Law.

The word "tithe" first appears in Genesis 14:20, and being the first appearance, it is very instructive. "And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all." Let us notice: (1) This was Abraham who paid these tithes. As "the father of all them that believe" (Rom. 4:11), he set the example of tithing. (2) He paid tithes unto Melchizedek, a priest of the Most High God, and a type of Christ (Heb. 7). Even so should tithes today be paid to Christ through His authorized representative, the Church. (3) He paid tithes "of all," that is, of the spoils, which was his increase, though he subsequently refused to take it for personal gain (vv. 21-24; Heb. 7:4). (4) In Hebrews 7:4, the word translated "of the spoil" means literally, "off the top of the spoil," so that the tithe came out before any thing else. If there were no other scriptural examples or commands relative to tithing, this one of the "father of all them that believe" would be sufficient to bind us today to the practice. However, there are several other examples and commands which equally obligate present day Christians to tithe.

"And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, so that I come again to my father’s house in peace; then shall the Lord be my God: 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. 28:20-22). Mark: (1) This vow was made after Jacob had dreamed of the ladder reaching to heaven (v. 12), which typified Christ (John 1:51). (2) This vow included the words "then shall the Lord be my God" (v. 21), and marks, no doubt, his conversion. God is said to be "the Lord God of Abraham thy father, and the God of Isaac" (v. 13), before this, but never until after this is He termed "the God of Abraham, Isaac, and Jacob." (3) He vowed that he would pay the tenth unto the Lord. Such should be the determination of every child of God as soon as he becomes a child of God.

"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 aught 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). Here little room is left for quibbling about deductions, or what the tithe is to be a tenth of, for it expressly says "of the seed, or of the fruit...of the herd, or of the flock." In other words, the tithe is to be taken from the increase of the land and of the herd. "Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of the corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always" (Deut. 14:22-23).

On the basis of this last Scripture, tithing tests one’s fear of the Lord. All too many professing Christians do not tithe simply because they do not have that reverential fear of the Lord which is the beginning of wisdom (Prov. 9:10). Not only so, but by his actions, the tither confesses that all that he has, is from the Lord, the Owner and Ruler of the world. To tithe is to recognize that "God giveth the increase" on every thing that we do, and that we only have an increase at His hand.

Men depend upon God in the acquisition of wealth. No man can make any money without God’s help and blessing. Men need to remember what God said to the children of Israel centuries ago, when through Moses there came to them this message, "Thou shalt remember the Lord thy God, for it is he that giveth thee power to get wealth" (Deut. 8:18)...Surely it is nothing less than a sinful and proud ignoring of God’s goodness and blessing for men who have succeeded in business, or money making, to take the whole credit to themselves and boastfully say, "I have built up this business and achieved this success by my own ability and power." Thus did King Nebuchadnezzar boast when he said: "Is not this great Babylon which I have built for the royal dwelling-place, by the might of my power, and for the glory of my majesty?" But while he was yet speaking it was announced that his kingdom was taken from him...Men cannot acquire or hold anything except by the will of God. —C. A. Cook, Stewardship and Missions, pp. 46, 47, 48.

Another reason for the tithe is the support of those who minister before the Lord, and who could not work for a living except to the detriment of the Lord’s house. "But the tithes of the children of Israel, which they offer as an heave offering unto the Lord, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance" (Num. 18:24). "Do ye not know that they which minister about holy things live of the things of the temple? And they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel" (1 Cor. 9:13-14).

For the most part, the preacher of the gospel is today without an inheritance even as the Levites were, for he seldom stays in one place long enough for it to be practical for him to buy or build a home. Some indeed are able to do so, but by far the majority are called from one pastorate to another after being there only a year, two years, five years, etc., and so, are not able to enjoy a permanent and settled place of residence. "Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth" (Deut. 12:19. Contra Neh. 13:10-12).

However, the tithe in the Old Testament was not exclusively for the Levites, for it is written, "When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; Then thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them" (Deut. 26:12-13).

Herein may be seen a three-fold use for the tithes in the Old Testament days. (1) To the Levites, the ministers of the house of God. There were various offices and ministries to be administered by the Levites. (2) To the stranger, or Gentile. (3) To the fatherless and widows, or, in other words, to the destitute. In like manner, if we may be allowed to draw an analogy, in the present age, there is a similar three-fold need for finances, which is: (1) For the local ministry of the House of God, which will have various aspects to it. (2) For mission work among the nations of the earth. (3) For benevolence work among indigent brethren. The tithe is still the answer to these needs.

The tithe is also a means of rendering our thanks unto the Lord for His blessings upon our labors. It is indeed a callous and ungrateful person who will not say "Thank you" when a good turn has been done to him. No less is it callous ungratefulness to refuse to render the small portion to the Lord that He requires, in return for His multitudinous blessings upon our needs.

The question may be asked, "Was Jesus a tither?" to which we answer in words recorded in The Baptist Examiner of August 3, 1963, p. 4:

The Book does not specifically say so, but the presumption is that He was. (1) Jesus was reared in a pious Jewish home. The pious Jews tithed. (2) The Old Testament was the Bible of that day. Jesus loved and quoted this Bible. He believed it was God’s Word and revealed will. The Old Testament teaches tithing. The presumption, therefore, is that Jesus tithed: (3) Jesus said He had not come to destroy the law or prophets but to fulfill. (Matt. 5:17). Tithing is taught in both the law and the prophets. (4) Jesus said: "Except your righteousness shall exceed the righteousness of the Scribes and Pharisees ye shall in no case enter into the Kingdom of Heaven." (Matt. 5:20). The Scribes and Pharisees were tithers. (5) Jesus taught that his followers should go beyond the "second mile," that is, go beyond the thing required. One cannot go the second mile unless he has gone the first. Jesus certainly taught that one should go beyond the tithe. (6) Jesus never lowered moral standards but always raised them. Read again what He said in the sermon on the Mount on the subject of murder, adultery, oaths, etc., then ask if you think Jesus would be satisfied with a lower standard of Christian giving than the tithe. (7) The enemies of Jesus tried to convict Him of breaking the law (for example, in regard to Sabbath observance). Isn’t it strange they never accused Him of breaking the law of the tithe if He did not observe it? (8) The Talmud forbade a strict Pharisee to sit at a table with one who did not tithe. Yet they sat with Jesus. (9) Jesus observed and commended other requirements of the law (Luke 17:14; Matt. 23:2, 3). The evidence seems to be ample and conclusive that Jesus not only taught and practiced the giving of a tithe, but went far beyond it. —Copied.

Tithing was not strictly a Jewish practice, but it was almost universal in practice as the following quotations show.

Such historians and authorities as Heroditus, Xenophen, Pliny, Grotius and others testify that all nations from the most ancient time practiced tithing. It is thought by many that it was carried down the stream of human life from the day when God established this law from the very beginning. Monacutius, one of the world’s great students of ancient history, writes, "Nations have existed that did not offer sacrifices, but there is no record of any nation that did not pay tithes to its deity." —R. V. Clearwaters, The Local Church of the New Testament, p. 55.

And its extreme antiquity may be inferred from the wide extent of the world in which it was well known; in Knobel’s commentary on Leviticus 27:30, for instance, there are collected examples of the custom among the southern Arabians, the Phoenicians, the Carthaginians, the Lydians, the Pelasgians, the Greeks, and the different nations of Italy. Among the heathen we read of these tithes as comprehending agricultural and pastoral wealth, profits of trade and manufacture, and spoils of war. —Fairbairn’s Imperial Standard Bible Encyclopedia, Vol. VI, p. 287; article: "Tithes."

Traces of it as something old, and well understood, appear in the earliest historic times among nations having little or no intercourse with the Jews or with each other. To suppose that so many people all hit upon the tenth is out of the question, and the only reasonable conclusion is that they all got it like the altar, and the sacrifices for sin, from a common source; that it was a part of God’s moral law originally revealed to man, and as such was obeyed by Abraham and afterward incorporated by Moses in the Levitical Code. —J. P. Hobson, a Lawyer, "What We Owe," in C. A. Cook, Stewardship and Missions, p. 124.

There can be little doubt that the tithe was God’s standard of giving for His people for most of the first four thousand years of man’s history. At the same time, there is nothing to indicate that this standard has been abrogated or modified since that time. If the tithe is not presently God’s standard for the financial support of His house of witness, then there is no standard given in the New Testament, which is an unthinkable hypothesis.

Inasmuch as there are several objections usually lodged against tithing, it shall be our duty now to look at these in detail to see if they are justified and legitimate, or whether they are simply the endeavors of selfish people to justify their disobedience to God’s revealed will.

The first objection to tithing is that "We are no longer under law, but are now under grace." This excuse is generally parroted by those who have heard it used, but do not know what it means. They only use it because it sounds like a good excuse. No one would use this if they understood the terms used in it. First, the "law" under which believers no longer are, is the law "of sin and death" (Rom. 8:2). Second, the law was never a means of salvation. It was given to point out man’s need and to point him to Christ as the fulfillment of that need (Rom. 7:7-12; Gal. 3:21-24; Rom. 10:4). Third, the moral law, or Decalog, is still a standard of conduct for man. It is still just as wrong to murder, commit adultery, steal, etc., as it ever was. Fourth, being "under grace" does not lessen one’s obligations, but, because grace is free, it entails even greater responsibilities. Fifth, the first recorded practice of tithing in Scripture was by Abraham, whose salvation is a pre-eminent example of one "under grace" according to Romans 4:1-5. Grace never frees any one to disobey God, and it evidences a sad ignorance, or a serious rebelliousness to think so.

A second objection is that "the law was nailed to the cross," but this is another parroted phrase. First, this is a misquotation, for the two passages referred to are Ephesians 2:15: "Having abolished in his flesh the enmity, even the law of commandments contained in ordinances..." and Colossians 2:14: "Blotting out the handwriting of ordinances that was against us, which was contrary to us, and took it out of the way, nailing it to the cross." As may be plainly seen, neither refer to the Decalog, but both refer to the sacrificial ordinances which typified Christ, and which passed away when the true Sacrifice came. Second, tithing was never a part of the sacrificial ordinances, since it never typified anything. Third, the only part of the law that was nailed to the cross was that part which had to do with the typical ordinances which had no justifying efficacy (Heb. 10:1-4), but were typical and prophetic of the coming Redeemer and His work. These were nailed to the cross when Jesus was. Fourth, the law of tithing, while incorporated into the requirements laid upon Israel, was not a purely national responsibility as the authorities above cited prove, and it antedated the written Law by several centuries, if not indeed by two millenniums. Fifth, only the typical and purely national parts of the commandments passed away with the coming of Christ, and tithing belonged to neither category.

A third objections says "I don’t earn enough to tithe. Let those who have lots of money do the tithing. I can’t afford to tithe." This is a manifestation of unbelief. On the basis of God’s promises, those who do not tithe, will never have enough money, but those who do render unto the Lord His part will always have a sufficiency. God’s promise is implied in such texts as Proverbs 11:24-25: "There is that scattereth, and yet increaseth; and there is that withholdeth more than is meet, and it tendeth to poverty. The liberal soul shall be made fat: and he that watereth shall be watered also himself." God requires the same amount from every person-ten percent. If a man feels led to give more, so much the better, but one man can give ten percent just as easily as another. This is the only equal way of financing God’s work. This excuse presumes that one can get along better with all of what one earns without God’s blessings than he can on nine-tenths of what he earns with God’s blessings. Unbelief always leaves God out of the equation, and that is when trouble comes in. The question, as has been so often stated, is not "Can I afford to tithe?" but "Can I afford not to tithe?" God pronounces a curse upon those who will not tithe: "Ye are cursed with a curse: for ye have robbed me, even this whole nation" (Mal. 3:9). Who can afford to bring such a curse down upon himself and his household by not tithing?

A fourth objection is "I must take care of my family first." But this is to put family before God, and therefore to get things all out of proportion. "But seek ye first the kingdom of God, and his righteousness; and all these things shall be added unto you. Take therefore no thought for the morrow: for the morrow shall take thought for the things of itself. Sufficient unto the day is the evil thereof" (Matt. 6:33-34). "He that loveth father or mother more than me is not worthy of me: and he that loveth son or daughter more than me is not worthy of me" (Matt. 10:37). "Render to Caesar the things that are Caesar’s, and to God the things that are God’s" (Mark 12:17). God is always to have first place in our lives. Anything else tends to idolatry (which is simply giving a higher place in our affections to someone or something than to God). If God does not have first place in the financial part of our lives, it is not likely that He will have first place in any other part of our lives.

A fifth objection is, "I have debts that I must pay before I start to tithe." This assumes that the tithe is not a debt. But the tithe is as much a debt as anything a man owes, and it is a debt that is owed before any other if God is to have His proper place in one’s life. If every believer would deduct his tithe first, he would never have to ask, "Will my debts leave me enough to tithe?" The Scripture declares "Honor the Lord with thy substance, and with the firstfruits of all thine increase: so shall thy barns be filled with plenty, and thy presses shall burst out with new wine" (Prov. 3:9-10). The "firstfruits," mind you, not the last fruits.

A sixth objection which is voiced by some is, "I don’t know how much income I really have, so I can’t tithe." This is childish and inconsistent. A man declares to the Lord that he can’t tithe because he doesn’t know how much income he has, but in January when the United States Government sends him his Form 1040 to fill out reporting his income for tax purposes, he will do some plain and fancy guessing, and will state down to the penny how much income he has. Be assured that the Lord knows exactly what each of us receives, for it all comes from Him, and if the tithe is not according to the income, the Lord may very well make the income correspond to the tithe. For that matter, one is not required to limit himself to an exact tithe of his income. If one is in doubt as to his income, let him simply round off his offering to a tenth of the next thousand dollars above what he thinks he has earned. It is no crime to give more than a tithe. God will be debtor to no one, and He will abundant reward any giving done for His glory, and especially sacrificial giving.

Finally a seventh objection is, "All I possess belongs to God." This is probably the most flimsy and audacious excuse of all. It often amounts to saying that all belongs to God, but none of it is going to be given to Him. This sounds exactly like what the Jews of old used as an excuse for not obeying God in Mark 7:9-13. "Corban" meant that it was dedicated to God, but these, while refusing to use their possessions to take care of their needy parents on the plea that it was all given to God, nonetheless used their possessions for their own selfish enjoyment. Thus, their claim was blatant hypocrisy. It is true that God owns all things. "For every beast of the forest is mine, and the cattle upon a thousand hills" (Ps. 50:10). "The silver is mine, and the gold is mine, saith the Lord of hosts" (Hag. 2:8). "The earth is the Lord’s, and the fulness thereof" (1 Cor. 10:26). "But thou shalt remember the Lord thy God: for it is he that giveth thee power to get wealth" (Deut. 8:18). If a person believes that God owns all he possesses, then let him prove his belief by returning unto the Lord the portion which He demands. Otherwise let him honestly confess himself to be the thief that he is.

The charge is sometimes lodged against the teaching of tithing that it is productive of greed in those who teach it. This might be occasionally so if the preacher received a commission on that which was paid into the church treasury, but such is a case all but unknown in Christian ranks. It is being false to one’s calling not to preach. an occasional message upon this duty, for Christ commissioned His church to teach its members "all things whatsoever I have commanded you" (Matt. 28:20), and it is certain that Christ both practiced and commanded tithing during His earthly ministry. The teaching of tithing is not productive of greed. It is combative of greed, for it teaches that to withhold from God the portion that is His is robbery, for which there is no excuse (Mal. 3:8).

It is easy to make objections to what we do not want to do. The best way to deal with our objections is to waive them for a time and put the matter to a test in our own experience. "Come and see," is a good answer to the objector. God challenges men to do this. "Prove me now herewith," is his message about tithing. Those who have put the matter to the test are unanimous and emphatic in their testimony as to the value and blessedness of tithing. —C. A. Cook, Stewardship and Missions, p. 129.

The Lord’s view of tithing is given in Mal. 3:8. This is not man’s view, therefore let no man become angry with anyone for teaching tithing and calling non-tithing what God calls it-robbery. Let his anger be directed toward the Lord, if he dare, for it is He that instituted tithing, and there is no evidence that He has ever annulled this duty.

It is safe to say that if the tithe is not God’s method of finance for His churches, then there is no method of finance given in the New Testament for the Lord’s work. The oft cited Scripture in 2 Corinthians 9:7, "Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for the Lord loveth a cheerful giver," has no relevance to church finances regarding the ministry of the Word. This applies to a special offering taken up for benevolence work-giving help to the poor saints (v. 12), which had first been mentioned in Acts 11:28-30. In offerings above the tithe for special needs the Divine rule is "Every one according as he purposeth in his heart, so let him give." But this has no application to the tithe, except possibly in the principle that abundance is given to be used, for verse 8 says, "and God is able to make all grace abound toward you; that (Greek hina, a clause of purpose, showing the reason why God makes all grace abound toward one) ye, always having all sufficiency in all things, may abound to every good work." Thus, if God gives an abundance of anything, it is for the purpose of using it for good works. Certainly it should never become an idol in which to trust.

Nor does Acts 20:33-35 relate to the support of the ministry apart from the tithe. "I have coveted no man’s silver, or gold, or apparel. Yea, ye yourselves know that these hands have ministered unto my necessities, and to them that were with me. I have shewed you all things, how that so laboring ye ought to support the weak, and to remember the words of the Lord Jesus, how he said, It is more blessed to give than to receive."

Paul here: (1) Manifestly speaks of the collection for the poor saints in Judaea. (2) He denies any personal desires for gain (v. 33). This charge was apparently made against him when this help was being raised (2 Cor. 12:17-18). (3) He declared that he had labored manually to support himself while preaching the Gospel, yet he by no means abrogates the responsibility of the Ephesians to tithe. He did not take any help from the Corinthians while he labored among them, but did write back and apologize for this (2 Cor. 12:13). (4) The words of the Lord Jesus, which Paul quotes, while containing a principle which should characterize all of our financial support of the Lord’s work, yet does not primarily apply either to the tithe, nor to the local ministry, nor to the propagation of the Gospel.

Those who take the stand that the church is to be supported by its members only "as God hath prospered him," should recognize that even in this there is demanded a percentage, and the only percentages mentioned in the Bible are one tenth—the tithe—and one fifth—the amount required to redeem the tithe (Lev. 27:20-32). The phrase "as God has prospered him," is found in 1 Corinthians 16:1-2, but it relates to the collection for the poor saints, and not to the support of the ministry of the church.

Much harm has been done to the truth by those who have sought to substantiate this duty by false or questionable exegesis, and by inapplicable texts. If a doctrine is true, it needs no such help from man. And if a doctrine is not clearly taught in Scripture, it should not be taught.

Some have pleaded the silence of the New Testament on the subject of tithing as an objection to its present application. However, the New Testament is not nearly as silent upon this subject as some would like for it to be. Also the fact that the tithe is not given a great deal of prominence in the New Testament is an argument in its favor, for a law that has existed for many centuries, and of which there is no record of its abrogation, does not need to be reinforced by additional enactments. New Testament tithing is mentioned by both the Lord Jesus and by Paul, and it is at least as prominent as the Lord’s Supper, yet no one questions the duty of observing the Lord’s Supper. Why? Simply because it doesn’t hit one in his pocketbook to observe the Lord’s Supper. But even if it were not mentioned at all in the New Testament, this would not necessarily abrogate it. God’s people have unnecessarily drawn a line between Matthew and Malachi, and have, in effect, made the Bible into two Books, which the Bible itself nowhere does. Tithing was definitely a duty up to the time of the crucifixion, and the only way to show that it is no longer binding is to point to a definite abrogation of it by the Lord Himself. But the Scriptures plainly teach otherwise.

"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" (Matt. 23:23). This was spoken by our Lord. It was spoken in the New Testament dispensation. And the words "These ought ye to have done" are in no way lessened by the spiritual condition of those addressed, for nominally they were God’s people, in covenant relationship with Him, and responsible to Him. That these were Pharisees and hypocrites and unsaved does not excuse the true believer from tithing, for God never expects less of true believers than of mere nominal people of God.

"Or I only and Barnabas, have not we power to forbear working? Who goeth a warfare any time at his own charges? Who planteth a vineyard, and eateth not of the fruit thereof? Or who feedeth a flock, and eateth not of the milk of the flock? Say I these things as a man? Or saith not the law the same also? For it is written in the law of Moses, Thou shalt not muzzle the mouth of the ox that treadeth out the corn. Doth God take care for oxen? Or saith he it altogether for our sakes? For our sakes, no doubt, this is written: that he that ploweth should plow in hope; and he that thresheth in hope should be partaker of his hope. If we have sown unto you spiritual things, is it an great thing if we shall reap your carnal things? If others be partakers of this power over you, are not we rather? Nevertheless we have not used this power; but suffer all things; lest we should hinder the gospel of Christ. Do ye not know that they which minister about holy things live of the things of the temple? And they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel. But I have used none of these things: neither have I written these things, that it should be so done unto me: for it were better for me to die, than that any man should make my glorying void" (1 Cor. 9:6-15).

We have transcribed this rather lengthy portion because it has such a weighty bearing on the matter at hand. Paul shows: (1) That both he and Barnabas had authority to forbear working and expect the believers to support their ministry (v. 6). (2) That several ordinary relationships prove the reasonableness of this. First, the soldier does not have to support himself in warfare. Second, The vineyard attendant is entitled to eat of the fruit of the vineyard. Third, The shepherd lives of the flock. Fourth, The Law declared the same thing in Deuteronomy 25:4. Notice here that God is the author of the Law. God is not merely interested in the welfare of the oxen. God says this "altogether for our sakes." Fifth, The plowman and the thresher are to have hope in their labor. Sixth, The priests lived of the things of the altar in the Temple. (3) Paul is astonished that the Corinthian saints should question his or Barnabas’ rights to material help from them, inasmuch as they had rendered spiritual help to the Corinthians (v. 11). (4) He declares that others were already partakers of this authority over them. Clearly, then, the church is bound, or under authority, to tithe for the support of its ministry. (5) If others were entitled to such support, certainly Paul and Barnabas, the founders of this church, were also (v. 12). (6) But they had not used this authority, which was their right to receive or reject, but it was not optional with the church to give or to withhold it. Paul did not use it lest any should accuse him of making his ministry a mercenary thing. (7) Even the Old Testament priest lived of the things brought into the Temple. This was primarily the tithe, which was ordained of God for the Levites, but it also included several of the sacrifices which were brought to the Temple. (8) Paul brings the application down to the present day ministry with the words "even so" (v. 14). The Greek word so rendered appears many times in the New Testament and is rendered several different ways, all of which indicate a like way of doing something, as when it is rendered "on this wise" (Matt. 1:18), "after this manner" (Matt. 6:9), "Likewise" (Matt. 17:12), "thus" (many times). There is no gainsaying of this. "In like manner" as the minister of the temple lived of the tithes and offerings, so then the ministers of the churches are also to do so. "Even so hath the Lord ordained that they which preach the gospel should live of the gospel," is doubtless in reference to the Lord’s words in Luke 10:7: "The laborer is worthy of his hire." Paul makes reference to this again in 1 Timothy 5:17-18. Thus the Lord declares that the workman is to be paid, and tithes and offerings are to be the source of the minister’s wages. (9) Paul says, "But I have used none of these things: neither have I written these things, that it should be done unto me," which explains why this subject is no more prominent in his writings than it is. Paul’s tentmaker’s trade made it possible for him to be self-sufficient as far as finances were concerned (Phil. 4:11; so the Greek text reads). See Acts 18:3.

"And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: but he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth" (Heb. 7:5-8).

This record goes back to the first recorded instance of tithing, and it contains much for our instruction and edification. (1) The Levites were divinely set apart to the office of the priesthood (v. 5). (2) They were commanded to receive tithes of the people (v. 5). (3) This was God’s plan for the support of the ministry of the Tabernacle, and afterward of the Temple. (4) But Melchizedec, who was a Gentile king-priest over the city of Salem, received tithes from Abraham, the progenitor of the Jews (v. 6). (5) Abraham, who "had the promises," tithed nonetheless, and was blessed for it (v. 6). In verse 7, the writer makes a point of showing the official superiority of Melchizedec over Abraham. (6) In verse 8, we have a contrast between the offices of the Levitical priesthood, and that of the Melchizedekian. "Here men that die receive tithes," that is, the Levites were a continual succession of priests "because they were not suffered to continue by reason of death" (v. 23). "But there he receiveth them, of whom it is witnessed that he liveth." Because there was no record of his death, Melchizedec’s office of priest is reckoned as continuing until "after the similitude of Melchizedec there ariseth another priest" (v. 15), even Christ, who now receives tithes of the spiritual seed of Abraham. Concerning this passage, A. W. Pink declares:

In the humble judgment of the writer the passage which is before us presents an argument which admits of no refutation. Abraham paid tithes to Melchizedec, and Abraham is the father of all that believe (Rom. 4; Gal. 3). He is the pattern man of faith. He is the outstanding exemplar of the stranger and pilgrim on earth whose Home is in Heaven. Melchizedec is the type of Christ. If then Abraham gave the tithe to Melchizedec, most assuredly every Christian should give tithes to Christ, our great High Priest. —An Exposition Of Hebrews, Vol. I, pp. 372-373.

Thus, from the things we have considered, we see the clear duty of the believer to tithe for the support of the Lord’s work today. This is shown: (1) From Christ’s own command (Matt. 23:23; Luke 11:42). (2) From the inspired words of Paul (1 Cor. 9:11-14). (3) From the pattern set by Abraham, "the father of all them that believe" (Rom. 4:11).

It is not to be expected that this will instantly convince every non-tither of his duty to tithe, for many are selfish and self-willed enough that nothing would part them from their money. Such are those of whom Paul spoke in saying: "But they that will be rich fall into temptation and a snare, and into many foolish and hurtful lusts, which drown men in destruction and perdition. For the love of money is the root of all evil: which while some coveted after, they have erred from the faith and pierced themselves through with many sorrows" (1 Tim. 6:9-10).

Money has its legitimate uses, and one of these is the support of the Lord’s work. Every person who does not so support the Lord’s work by his tithes and offerings, votes, by his refusal to do so, to recall every missionary from the field, turn every widow and orphan that the church helps out into the cold, and close the church doors for ever.

This was the very problem with which Nehemiah contended when he wrote: "And I perceived that the portions of the Levites had not been given them: for the Levites and the singers, that did the work, were fled every one to his field. Then contended I with the rulers, and said, Why is the house of God forsaken? And I gathered them together, and set them in their place. Then brought all Judah the tithe of the corn end the new wine and the oil into the treasuries," Neh. 13:1012. The writer has endeavored to illustrate this present day problem in the following verses which he entitles:

Why is the house of God forsaken,
And pastors from the pulpit taken?
Why, but that the pastor’s need
Is forgotten through the members’ greed?

For pastors cannot rightly feed the sheep
And provide for their own family’s keep.
Nor spend the whole of day and night
In work, and still divide the Word aright.

How blessed is that church which shares
The pastor’s need and worldly cares?
How do they receive blessings galore
And their gift returned with even more?

For He who provides the seed for the sower
Is naught but God, the great Bestower.
And He shall reward the liberal in return
With wealth that judgment cannot burn.

—Davis W. Huckabee,
Manuscript Copy of Poems Of The Midnight Hour.

Men may question the relevance of Old Testament passages on the tithe. They may misinterpret New Testament passages so as to excuse themselves from that duty. They may completely shut their ears to all the reasons for tithing, but one great unanswerable proof of the duty of God’s people to tithe, and the blessings attending it, is set forth in Malachi 3:10: "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. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts."

The Lord challenges His people to prove Him, while the context warns of the result of withholding the tithe from Him. The tither is blessed, while the works of the non-tither are cursed. This writer has observed numerous instances where business men have suffered financial reverses, had large doctor bills, and other expenses simply because they had robbed God of His tithe. Farmers have had their whole crop wiped out by adverse weather conditions for the same reason. And ranchers have lost large numbers of their cattle. Laborers have been laid up by sickness and accident so that they could not work, or have been dismissed from their jobs. All because of their selfish withholding of the Lord’s tithe. Let no one mistake this: every true Christian tithes. Some tithe willingly and joyfully and are blessed for it. Others, the Lord has to collect His tithe from, and He does so in the form of crop failure, dead cattle, hospital bills, business reverses, etc. And those from whom the Lord must collect His tithe have their works cursed as the Lord’s collection fee; all of which goes to prove beyond the shadow of a doubt that it is God’s will for His people to tithe, and that He blesses those who do so.

Of prime consideration is the blessing that always comes to those who obey the Lord Jesus. It is a common fallacy that because the Lord is merciful and long suffering, He takes no cognizance of disobedience, yet the Lord equates disobedience and rebellion with witchcraft and idolatry: "Behold, to obey is better than sacrifice, and to hearken than the fat of rams. For rebellion is as the sin of witchcraft, and stubbornness is as iniquity and idolatry" (1 Sam. 15:22-23).

If the tithe is God’s standard for minimum Christian giving, and 1 Corinthians 9:13-14 leaves no doubt whatsoever about that, then it is disobedience and rebellion to do otherwise, and such can never procure God’s smile. What the Lord commands must be obeyed if there is to be a blessing given for it. But some would reply: "The Lord has not clearly commanded the tithe to be paid." Has He not indeed? Did He not say "These ought ye to have done" (Matt. 23:23)? Yet granting, for the sake of argument, that since this was said to a Pharisee, it might not have application to Christians, there is no such doubt about the applicability of 1 Corinthians 9:14. The Greek word translated "ordained" (dietaxen) in the aorist (past) tense, means "To arrange, make a precise arrangement; to prescribe...to direct...to charge...to command...to ordain," (Harper’s Analytical Greek Lexicon), to "arrange, appoint, ordain, prescribe, give order," (Thayer’s Greek-English Lexicon of the New Testament). A. T. Robertson says on this passage:

Just as God gave orders about the priests in the temple, so did the Lord Jesus give orders for those who preach the gospel to live out of the gospel...Evidently Paul was familiar with the words of Jesus in Matthew 10:10; Luke 10:7f, either in oral or written form. He has made his argument for the minister’s salary complete for all time. —Word Pictures In The New Testament, in loco.

There is left no room for quibbling, nor can this word be explained away. The word clearly signifies a command and an orderly arrangement. The only possible question that can be put to this text is whether those who ministered about the temple were supported by tithes and offerings, or by offering only. Yet, even here, I think that no one who is familiar with the Old Testament would question this. Indeed, in Malachi 3:8, the charge is that the people had robbed God "in tithes and offerings, "and numerous other passages show that both of these were for the support of the House of God, but especially the tithes.

Blessings are only for those who are willingly liberal, as 2 Corinthians 8:12-14 shows: "For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not. For I mean not that other men be eased, and ye burdened: but by an equality, that now at this time your abundance may be a supply for their want, that their abundance also may be a supply for your want: that there may be equality." This does not deal with local church finances, but rather with benevolence work, yet it explains the Lord’s view of Christian liberality. Many people justify themselves because they "do not have much money to give," but notice that the Lord judges: (1) On the basis of their willingness. (2) Whether they are giving proportionately of what they do have. No one need fear that the Lord will judge them for not giving if they do not have to give, but if a person has to give, yet does not give, and seeks to excuse himself by claiming not have wherewith to give, let him beware of the judgment of the Lord.

Besides the spiritual blessings for obedience, God’s people are also promised material blessings, for in Malachi 3:10-12 the Lord challenges believers to prove Him whether: (1) He will not open the windows of heaven and bless until there be not room to receive it. (2) He will bless in such a way as to rebuke the devourer "for your sakes," i.e., for your obedience. Grace must always be "for the Lord’s sake," for His merit alone procures it, but when rewards are promised for obedience, then it may be "for your sakes," as here. (3) He will so bless that it will be evident before all that His blessing is upon the obedient one (v. 12).

Most people realize what folly it would be to rob a Federal Institution, and have the governmental authorities upon one’s trail, but that would be a wiser thing than to rob God, for there is the chance that one might escape detection and punishment for stealing from the Government, but there is no chance of escaping detection by the all-seeing eye of Omniscience, and chastisement by Omnipotence for robbing God. It is an impossibility!

"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" (Mal. 3:10). Here the Lord presents a threefold challenge: (1) To "prove me." (2) To "prove me now." And (3) To "prove me now herewith," or in this way—by tithing. Will you prove the Lord by honestly trying tithing for one year? If you will, you will never change back.

It should be emphasized that the tithe is the minimum standard of Christian giving. This is but the starting point, and we manifest our love for our Lord by surpassing this minimum standard. We are accountable for a total stewardship, which is something more than tithing only.

It should be clearly understood at the outset that stewardship is more than tithing and comes before it. A great mistake has been made by some in placing such emphasis on tithing that the duties of stewardship have been overlooked...We tithe in recognition of God’s ownership of the whole, just as a tenant pays rent in recognition of the landlord’s ownership of, or rights in, the house or farm. Paying rent entitles the tenant to use the house or farm, but it does not constitute him the owner of it. The tithe is paid not simply because it is the Lord’s but because all one has, or acquires, is his...Stewardship is not so much the giving of a portion to God as it is the administration of all for God. —C. A. Cook, Stewardship and Missions, pp. 117, 118, 119.

Another of the promises which is connected with the right use of material things is found in Proverbs 3:9-10: "Honor the Lord with thy substance, and with the firstfruits of all thine increase: so shall thy barns be filled with plenty, and thy presses shall burst out with new wine." This does not mean that every person who truly honors the Lord with his substance will become a millionaire, for few people are equipped mentally, emotionally or spiritually to be a millionaire and still remain a good Christian, but it does mean that such a person will be blessed of the Lord.

This is a point in which a great deal of the religious world is mistaken. Too many people believe that it is tithing to give the Lord’s part to any and every charitable cause which may present itself. But even as Abraham must needs fight the vultures from his sacrificial offerings to the Lord (Gen. 15:9-11), so must believers today fight spiritual vultures off the financial offerings to the Lord.

Let us keep in mind that tithing or giving is primarily neither to the church, nor to the preacher, nor to charity organizations, nor to poor people, but tithing or giving is primarily to God. —J. Cullis Smith, Article: "The Bible Doctrine of Tithing," in The Orthodox Baptist, February, 1960, p. 1.

A steward who would be faithful will not give indiscriminately. There are times when it is the duty of a steward not to give, for there are times when giving will do more harm than good. Business men of our great cities are besieged, day after day, by all sorts of applications for assistance. Along with those who seek help for legitimate objects there mingles a great host of impostors and frauds. It is no virtue to give to everybody. —C. A. Cook, Stewardship and Missions, p. 102.

Melchizedec, who received tithes from Abraham, received them not as an individual, but as God’s representative, the "priest of the most high God." Today, God’s representative is the local church, and His portion is to be paid there. If all Christians would always pay God’s portion to the church, it would eradicate a large percentage of the spiritual vultures who prey on careless and gullible believers.

Israel was to bring all the tithe into the Tabernacle of the congregation because the Lord had so decreed (Num. 18:21), and there were storage rooms in the Temple for the tithes of the field, so that the Lord’s House of witness was also a storehouse, for the Lord commanded, "Bring ye all the tithes into the storehouse, that there may be meat in mine house" (Mal. 3:10). The church is also a storehouse according to 1 Corinthians 16:1-2, and may we not apply the command in Malachi 3:10 to the church in this present dispensation? If so, then for whom is the "meat" (food)? It is: (1) For the pastor and his family. (2) For the missionaries of the church. (3) For the poor of the church. Not only so, but there are also other things which would make a legitimate drain upon the storehouse of the church, such as property maintenance, property improvement, printed materials for the spiritual up-building of the church, and many others.

The Jerusalem church had a treasury from its earliest days, for even before the last passover in our Lord’s life it was written: "For some of them thought, because Judas had the bag (containing money), that Jesus had said unto him, Buy those things that we have need of against the feast; or that he should give something to the poor" (John 13:29). "And the multitude of them that believed were of one heart and of one soul; neither said any of them that aught of the things which he possessed was his own; but they had all things common...Neither was there any among them that lacked: for as many as were possessors of lands or houses sold them, and brought the prices of the things that were sold, and laid them down at the apostles’ feet: and distribution was made unto every man according as he had need" (Acts 4:32, 34-35).

These passages suggest the fact of a church treasury, and the last two verses show that most, if not all of the early disciples at Jerusalem, not only tithed, but that they gave all that they had unto the Lord’s work. Some have termed this "Christian Communism," and while it did deal with a community of goods, there was a great deal of difference between this and modern godless Communism. (1) It was a voluntary community of goods (Acts 5:4). Modern Communism is compulsory. (2) It dealt with only a segment, and a small segment, of the population, viz., with believers. Modern Communism seeks to dominate the whole world. (3) This community of goods was administered by the church, a society of meek, godly and unselfish individuals. Modern Communism is administered by murderers, thieves, selfish and unscrupulous individuals, and, in a word, by the scum of the earth. (4) This was only a temporary arrangement which soon passed off the scene. Modern Communism is a cancerous government which must either be destroyed or it will destroy the world.

The Lord has never had but one house of witness, generally speaking, upon the earth at one time, except for brief periods of transition. The New Testament church is presently God’s only House of witness, and it is to this institution of which the individual is a member, that he is to bring his tithes and offerings. To do otherwise is to be as though he did not tithe at all. There are a great many religious and charitable institutions which men have set up, and these sometimes do great good, yet these are not God’s House of witness, and therefore the tithe should not be given to them. The tithe belongs unto the Lord, and He has ordered that it be brought into the His storehouse, the church, and then if the individual desires to give above the tithe to these human institutions, let him do so.

But not only is the tithe to be paid into the church, it is to be paid into a scriptural church. There are many "synagogues of Satan" which will gladly take the Lord’s tithe, and use it to the detriment of the Lord’s cause. The believer must beware of giving the Lord’s portion unto the devil.

It is in the delay of paying into the church that many Christian people fall into a snare, and end up robbing God. In waiting until other debts are first paid before giving the Lord His portion, many people run short of money, and so use the Lord’s portion for personal things. Therefore, in answering this question, it would seem, from a human standpoint, that the wise thing would be to pay one’s tithe at the first opportunity after one receives his increase. Indeed, if one always thinks of the tithe as already deducted, and makes it the first item deducted in his checkbook, he will never be tempted to use it for self.

It is true that in Old Testament times the end of every third year was the time of tithing: "At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shall lay it up within thy gates; And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come and shall eat and be satisfied; that the Lord thy God may bless thee in all the work of thine hand which thou doest" (Deut. 14:28-29). For a pastoral people, this would perhaps be the most convenient way of tithing.

However, in New Testament times it would seem that the time for all of the tithes and offerings to be paid is upon the first day of the week, or, on Sundays. "Now concerning the collection for the saints (that special benevolence offering that was taken up among the Gentile churches for the destitute Jewish saints in Judaea), as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come" (1 Cor. 16:1-2). From this we note: (1) This dealt with a special collection, not with offerings for the ministry of the church. (2) It was a church matter nonetheless, for Paul said, "As I have given order to the churches of Galatia, even so do ye." It was an apostolic command. (3) The church at Corinth was to follow the example of the Galatian churches in this matter. (4) The time of this collection was "upon the first day of the week." (5) "Let every one of you lay by him in store." Some have mistaken the import of the pronoun "him," and have thought that it refers to the Lord. But the Greek text forbids this interpretation, for it is heautoi, the reflexive pronoun "himself," for in a very real sense a person "lays by himself" when he gives to the Lord’s cause, for every such giving shall be rewarded. "Lay not up for yourselves treasures upon earth, where moth and rust doth corrupt, and where thieves break through and steal: but lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal: For where your treasure is, there will your heart be also" (Matt. 6:19-21). However, the purpose, place and time of this "laying by in store" clearly forbid the idea that this means that one is to lay up his offering at home. One is as truly laying up in store by himself when he pays his tithes and offerings into the church as in any other way he may think to do. For when one gives for the furtherance of the Lord’s work, he is making one of the best and safest investments in all the world, and it pays eternal dividends.

(6) "As God has prospered him" clearly speaks of proportionate giving of one’s increase even in special offerings, and the principle is all the same whether it deals with the tithe being used for the regular ministry, or special offerings above the tithe for benevolence work. (7) "That there be no gatherings when I come." It is always easier to tithe and give offerings on one’s increase as each bit comes in, than to let it pile up, and then try to tithe on a large amount. The first church that this writer pastored, the First Missionary Baptist Church of Kirk, Colorado, supported two of its missionaries by voluntary offerings by the members. Most of the church members would have felt it a hardship to give a lump sum of fifty dollars for missions, yet none of them had any trouble giving a dollar or two per week into the missions box, which amounted to them giving more than fifty dollars per year to missions above their regular offerings. When this program was initiated, the pastor was pleasantly surprised at the ready response to it by many of the members.

In all these things tithing in the New Testament closely parallels tithing in the Old Testament. About the only difference being the time element. But whether it be to support the local ministry, the missionary ministry, or the poor, we believe that tithes and offerings are to paid into the church treasury "upon the first day of the week."

Some Christians have the idea that they can "use" the Lord’s tithe for a while before putting it into His work. This we believe to be dangerous, and productive of further greed. It is true that provision was made for men to use the tithe in Old Testament days, as it is written: "And if a man will at all redeem aught of his tithes, he shall add thereto the fifth part thereof" (Lev. 27:31). The tenth was counted as it fell in counting the grain or animals, and if the Lord’s portion of grain was such as would make for good seed wheat, the owner could redeem that particular grain by paying a twenty percent premium for it (Lev. 27:27, 31). So today, if a persons feels he must "borrow" the tithe for a time, he ought to pay twenty percent interest on it. If all Christians would do this each time they feel they have to use the Lord’s tithe, they would probably soon work out a better budget whereby they could get their tithes and offerings into the Lord’s storehouse without delay.

Many people, especially those who pursue pastoral occupations, do not get paid weekly. Some are paid twice a month, others monthly, and still others may be paid seasonally. However they may receive their increase, we believe it should be paid into the church treasury on the first Lord’s day after they receive it. Only by such promptness can temptation be averted, and the expenses of the Lord’s house met on time.

The two great Divinely given duties of the church, manwardly speaking, are: (1) The evangelization of all nations, and (2) The edification of believers. All legitimate expenses of a church will come under one of these two headings. It would be an impossibility to list each and every expense which could legitimately be taken from the church treasury, but we may note a few, and contrast some things which should not be a burden upon church finances.

(1) Inasmuch as the first duty of a church is the evangelization of all nations, beginning from its own location (Acts 1:8), the first expense of the church should be for this purpose. However, this branches out into quite a number of things, such as: (a) The support of the local preacher or pastor over the flock. "Or I only and Barnabas, have not we power [authority] to forbear working?...If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things?" (1 Cor. 9:6, 11). (b) The support of those who labor on the local mission field. "Notwithstanding ye have done well, that ye did communicate with my affliction. Now ye Philippians know also, that in the beginning of the gospel, when I departed from Macedonia, no church communicated with me as concerning giving and receiving, but ye only. For even in Thessalonica ye sent once and again unto my necessity" (Phil. 4:14-16). The church at Philippi had only been organized a few weeks, and it was a very poor church, yet it had a zeal for the Lord’s work in the surrounding regions, and it gave willingly above its people’s power to advance the gospel (2 Cor. 8:3-5). (c) There will also be the erection and maintenance of such facilities as are necessary for a meeting place for the church. (d) The incidental expenses relative to the church edifice, such as utilities, etc., its teaching programs, local help for its poor, and numerous other things.

(2) In the extension of missions, there will be expenses which the church must meet, such as: (a) The support of the missionaries and their families. (b) The expenses incurred in getting the missionary and his family to the mission field to which God called them. (c) The expense of maintaining the mission station and its attendant facilities until it can become an independent, self-supporting church. (d) Such Bibles and other written material as may be needful in the language of the people among whom the missionary works. (e) Printing and postal expenses incurred in keeping the supporting churches advised of the work. (f) A working fund for such emergencies as may come up in the lives of the missionary and his family. And there are other expenses as well.

Weekly giving to missions is the Pauline plan, and if generally adopted, would furnish a constant stream of money for missions, would result in a vast increase in contributions, and would constantly emphasize and help develop true Christian stewardship in the church. —C. A. Cook, Stewardship And Missions, p. 149.

(3) The ministry of radio and television preaching is another fruitful field which the churches should not overlook as a means of getting the Gospel out. It is now possible for one man to preach the Gospel one time and that message be heard by hundreds of thousands, if not millions, in many countries, by people who might otherwise never hear the Gospel. It is now possible for the Gospel to be preached by radio and television in all the world in such a way as has never been possible before, possibly fulfilling Matthew 24:14. "And this gospel of the kingdom shall be preached in all the world for a witness unto all nations; and then shall the end come." It is not uncommon today for natives in backward corners of Africa and elsewhere to be found listening to radio broadcasts from hundreds of miles away. What a great Gospel opportunity!

(4) The literary ministry is one that has been greatly neglected by believers to the great detriment of the cause of Christ. Communism has made great advances by means of the printed word, and continues to do so, as do many of the heretical cults. Nor is modernism one whit behind either of these. And all the while many churches sit contentedly upon the stool of do-nothing and watch and tsk-tsk while multitudes are ensnared in atheistic philosophy, false doctrine, and modernistic unbelief. Shall not God’s people have to answer for this great neglect?

The preached Word has indeed a wonderful place in the churches—the chief place, in fact—but the written Word is also very important, and it has this advantage: it can be used over and over again, which has not been possible for the spoken Word until the recent advent of tape ministries. Many of us have been signally blessed and instructed and confirmed in The Faith by coming into possession of some sound book written a hundred or two hundred or more years ago by some humble brother who felt a burden to put into print the truth that God had given to him.

The preached Word, if is is retained at all, is retained only by a few, and that often very imperfectly. But the written Word can be constantly reviewed and referred to as a Christian may need to refresh himself relative to doctrine. Paul gave special emphasis to doctrine in the Pastoral epistles. "Till I come, give attendance to reading, to exhortation, to doctrine" (1 Tim. 4:13).

The Bible is always to be the Christian’s textbook, and every person should make a practice of daily reading it. However, good sound books are also profitable to the edification of the Christian. Even the great apostle Paul had not ceased to study when he wrote his second epistle to Timothy, and though he apparently expected martyrdom shortly (4:6-8), he nonetheless instructed Timothy "The cloak that I left at Troas with Carpus, when thou comest, bring with thee, and the books, but especially the parchments" (4:13).

Every Christian ought to build up a private library of good sound books to assist his study of the Bible, and it is sometimes profitable for a church to also have a library for the benefit of its members who may not be able to purchase books of their own. In such a case, it would be almost a necessity that the church have a room set aside for use as a reading and study room, otherwise the books might be borrowed and kept for too long a time, the borrower perhaps even forgetting where he obtained the book, and never returning it. Or a check-out list kept so that there would always be a record of where any book from the church library was at any given time.

But whether a church chooses to do this or not, there is, nevertheless, the regular expenses of study materials for the Sunday School classes, hymnals, record books, etc. Some churches often use only the Bible for study in Sunday School, Training Union, and other such classes, especially in its adult classes, and this is always preferable. But for the teaching of younger people, it is generally necessary to have prepared lessons, visual aids and other helps to learning.

Thus, as may be seen, the legitimate expenses of a church are both numerous and multiform, and these that have been listed by no means exhausts of the list of them, but lest we become tedious, we pass on to consider some things that are clearly not to be paid out of the church treasury.

(1) The church was never meant to be a propaganda machine for political, social, or literary groups, therefore its finances should not be so used. (2) In like manner, the church was never meant to be the tool of such organizations to acquire their desired ends, so its finances should not be used for this either. (3) The church is not to support the work of social welfare, except as it deals with members of that church. The Bible makes provision for the support of the indigent—the fatherless, the widow, the poor—but no provision is made for the lazy and shiftless. "For even when we were with you, this we commanded you, that if any would not work, neither should he eat. For we hear that there are some which walk among you disorderly, working not at all, but are busybodies. Now them that are such we command and exhort by our Lord Jesus Christ, that with quietness they work, and eat their own bread" (2 Thess. 3:10-12). And even the poor and needy are only to be supported by the churches if they have no family to take care of them. "If any man or woman that believeth have widows, let them relieve them, and let not the church be charged; that it may relieve them that are widows indeed. But if any provide not for his own, and especially for those of his own house, he hath denied the faith, and is worse than an infidel" (1 Tim. 5:16, 8).

Sadly enough, all too many professing Christians have jumped on the state-supported social welfare bandwagon, and they look to this to support their aged and infirm, rather than doing so themselves. Even where such aged believers have no children or grandchildren to support them, it is seldom that the church does so, yet this was the original New Testament way of doing. In this, as in several other areas, churches have yielded to the government’s usurpation of their work.

(4) Church finances are not to be used for the establishment and support of purely secular schools and colleges. Secular study is nowhere included in the responsibilities of the New Testament Church. (5) Church finances should not be used as investments. The exception to this rule is, however, that a church that is endeavoring to acquire a building fund might put what money it has into some form of interest bearing account temporarily until it has enough to begin the building program. But some churches have used their surplus funds, which should have been invested in preaching the Gospel, to invest in such ungodly businesses as breweries, and other wicked enterprises. Any church that goes into business, using its tax exempt status for monetary advantage, has lost its vision of its purpose, and should be taxed as much as any other business. Some churches in large cities invest their money in a church cafeteria for the local business men. Such things are not the church’s realm of work, and should never be resorted to either for profit, nor as a supposed means of service.

Each and every church, as well as each and every individual, is responsible unto God for the way he takes care of, and uses, that which God has committed unto his hands. "Moreover it is required in stewards, that a man be found faithful" (1 Cor. 4:2). "For unto whomsoever much is given, of him shall be much required: and to whom men have committed much, of him they will ask the more" (Luke 12:48). Let every church therefore take heed how it uses the finances that God has given it. Let it be used freely, yet wisely, in its proper realm.

Church finances are the responsibility of the church to administer, and the whole church should have a vote in deciding all things of consequence. Yet, it is utterly foolish for a church to have to constantly bring up for a vote the minor items which are necessary for its maintenance. A maintenance fund should be set up to take care of the ordinary expenses as they arise. And those whose responsibilities these things are should be authorized to purchase as needed these minor things.

An individual or set of individuals should be elected to act as church treasurer, and such should be not only honest, but with a reputation for honesty, so that no reproach may fall upon either them or the church. Yea, more, such a person or persons should not only be honest, but have good business sense and be good bookkeepers. Some thoroughly honest people do not have the business sense to be a good church treasurer, but would be careless about paying bills on time, keeping the books in order, thereby causing overdrafts on the church account, and other things that would reflect upon the church’s reputation. The unbelieving world expects more of churches than the churches expect of themselves.

Nor is it ever a good idea for the pastor of the church to have the responsibility of taking care of the church funds, for thereby he would leave himself open to charges of mismanagement, if not of even "dipping in the till" by disgruntled or unspiritual members. And this would also be a further burden upon his appointed ministry, which seldom has enough time to do everything needed, as it is. Besides, this work of caring for the church finances is properly that of the deaconship. "And in those days, when the number of the disciples was multiplied, there arose a murmuring of the Grecians against the Hebrews, because their widows were neglected in the daily ministration. Then the twelve called the multitude of the disciples unto them, and said, It is not reason that we should leave the word of God, and serve tables. Wherefore, brethren, look ye out among you seven men of honest report, full of the Holy Ghost and wisdom, whom we may appoint over this business. But we will give ourselves continually to prayer, and to the ministry of the word. And the saying pleased the whole multitude" (Acts 6:1-5).

Some have questioned whether this was the origin of the deaconship, but we cannot see why, for a deacon (Greek diakonos) is a minister in the physical realm as the preacher is in the spiritual realm, and this plainly came about in regard to the daily ministration (Greek diakonia), and this new office was to be in regard to the ministry of tables (Greek diakonein trapezais), or physical things as contrasted with the preacher’s ministry of the word (Greek diakonia tou logou). In any case, the deaconship is to take care of the physical properties and finances of the church. The present writer’s own belief is that church trustees should be deacons, not a separate class of church officers, for they have the care of the physical property.

Christianity isn’t a free ride. Someone must finance it, and who more logically than those who have derived the most good from it, even believers themselves. We hesitate not to say that if every believer would pray unceasingly, pay up his tithes and offerings, and play himself out completely in serving the Lord, there would be a return of that state which was witnessed in the days subsequent to the Lord’s ascension. Then the disciples took the Lord at His word. They were all in one accord in prayer (Acts 1:14). They sold whatever they possessed and brought the money to the church treasury to finance the church’s needs (Acts 4:32-37). And even under persecution they "went every where preaching the word," Acts 8:4. When present day Christians begin to conform to the pattern set by early day believers, then they may expect to reap apostolic blessings. Many otherwise good Christians let their money stand between them and faithfully serving the Lord.

We have put the main emphasis upon the tithe, for this is the starting point of stewardship in the church, and if a person once becomes faithful in tithing, he generally goes on to a much fuller stewardship. Those who have put the Lord to the test which He challenges His people to put Him to, always find out that you cannot out-give the Lord. The tragedy of many Christians is that they prefer to "tip" the Lord than to tithe to Him, and they never learn the full joy of serving the Lord with their possessions. It has been well said that there are four basic attitudes toward money in churches. (1) The Tramp attitude. A tramp wants someone else to pay all the expenses and let him ride along free. (2) The Tipper attitude. If one feels that he has gotten especially good service from God, he is willing to give the Lord a tip. (3) The Tither attitude. The tither faithfully and regularly gives ten percent of his income to the Lord. But this is not the ultimate and best attitude, though it is good. The best is: (4) The Total Stewardship attitude. This recognizes that everything belongs to God, and we are all only caretakers of God’s world, and are accountable to administer it for His glory, and so, in accordance with His revealed will. "...Remember the words of the Lord Jesus, how he said, It is more blessed to give than to receive" (Acts 20:35).