Our Fundamental Beliefs booklet puts it this way: We believe in tithing as a way of honoring God with our substance and as a means of serving Him in the preaching of the gospel, the care of the Church, attending the festivals and helping the needy (Proverbs 3:9-10 [9] Honour the LORD with thy substance, and with the firstfruits of all thine increase:
[10] So shall thy barns be filled with plenty, and thy presses shall burst out with new wine.
See All...; Genesis 14:17-20 [17] And the king of Sodom went out to meet him after his return from the slaughter of Chedorlaomer, and of the kings that were with him, at the valley of Shaveh, which is the king's dale.
[18] And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God.
[19] And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth:
[20] And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.
See All...; 1 Corinthians 9:7-14 [7] 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?
[8] Say I these things as a man? or saith not the law the same also?
[9] 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?
[10] 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 that he that thresheth in hope should be partaker of his hope.
[11] If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things?
[12] 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.
[13] 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?
[14] Even so hath the Lord ordained that they which preach the gospel should live of the gospel.
See All...; Numbers 18:21And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.
See All...; Deuteronomy 14:22-29 [22] Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.
[23] And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy 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.
[24] And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee:
[25] Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose:
[26] And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household,
[27] And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.
[28] At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates:
[29] 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.
See All...).
To "tithe" means to give a tenth of "all the increase" (Deuteronomy 14:22Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.
See All...) derived from one's produce, property or income, for the support of a religious purpose. The motivation to tithe is a worshipful recognition of God as the Creator and Possessor of everything, including ourselves.
Although tithing became a written law under the covenant God made with Israel, it was practiced among those who were faithful to God before that covenant. Abraham, after his defeat of the four kings, tithed on the spoils of the war to Melchizedek, priest of God Most High (Genesis 14:18-22 [18] And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God.
[19] And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth:
[20] And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.
[21] And the king of Sodom said unto Abram, Give me the persons, and take the goods to thyself.
[22] And Abram said to the king of Sodom, I have lift up mine hand unto the LORD, the most high God, the possessor of heaven and earth,
See All...). Abraham obviously understood giving a tenth as the appropriate way to honor God with one's physical possessions. Note that Abraham gave the tenth to Melchizedek, a representative of the Creator.
Abraham recognized the underlying premise for giving a tithe to God: He is the actual "Possessor of heaven and earth" who made his victory, and all blessings, possible. God reminds us throughout the Bible, and people of God respectfully acknowledge, that everything belongs to God (Exodus 19:5Now therefore, if ye will obey my voice indeed, and keep my covenant, then ye shall be a peculiar treasure unto me above all people: for all the earth is mine:
See All...; Job 41:11Who hath prevented me, that I should repay him? whatsoever is under the whole heaven is mine.
See All...; Psalm 24:1(A Psalm of David.) The earth is the LORD's, and the fulness thereof; the world, and they that dwell therein.
See All...; 50:12; Haggai 2:8The silver is mine, and the gold is mine, saith the LORD of hosts.
See All...). "And you shall remember the LORD your God," Moses told Israel, "for it is He who gives you power to get wealth" (Deuteronomy 8:18But thou shalt remember the LORD thy God: for it is he that giveth thee power to get wealth, that he may establish his covenant which he sware unto thy fathers, as it is this day.
See All...). Tithing is thus, first and foremost, an act of worshipful recognition of God as our source of existence, blessing and providence.
Jacob also followed the example of his grandfather Abraham. When God reconfirmed to him the promises He had made to Abraham, Jacob promised God, "Of all that You give me I will surely give a tenth [tithe] to You" (Genesis 28:20-22 [20] 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,
[21] So that I come again to my father's house in peace; then shall the LORD be my God:
[22] 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.
See All...).
The practice of tithing was later incorporated into the covenant with Israel as a written law. The tribe of Levi, which was not given an inheritance of land from which they could derive increase (Numbers 18:23But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance.
See All...), was to receive the tithe of the agricultural produce in return for their service to the nation. The Levites, based on what they received in tithes from the people, in turn tithed to the priests (18:26-28).
As time passed, the tithe was carelessly neglected in postexilic Judah, for which God corrected the nation in the strongest of terms (Malachi 3:8-10 [8] Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.
[9] Ye are cursed with a curse: for ye have robbed me, even this whole nation.
[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.
See All...). Failure to tithe, God said, was robbing Him, and the people were consequently cursed. Yet He also promised that renewed obedience in tithing would result in blessings from Him so abundant that "there [would] not be room enough to receive it."
Some centuries later, Jesus Himself clearly upheld the practice of tithing. "Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone" (Matthew 23:23Woe 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.
See All...). Christ plainly confirmed His will that tithing should indeed be practiced, along with sincere adherence to other "weightier [spiritual] matters."
As tithes and offerings in Israel were given to the tribe of Levi for their livelihood and service to God, the Church in the New Testament provided financial support for the ministry to carry on their work. Instances of, and principles relating to, this practice are found in Luke 10:1After these things the Lord appointed other seventy also, and sent them two and two before his face into every city and place, whither he himself would come.
See All..., 7-8; 1 Corinthians 9:7-14 [7] 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?
[8] Say I these things as a man? or saith not the law the same also?
[9] 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?
[10] 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 that he that thresheth in hope should be partaker of his hope.
[11] If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things?
[12] 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.
[13] 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?
[14] Even so hath the Lord ordained that they which preach the gospel should live of the gospel.
See All...; 2 Corinthians 11:7-9 [7] Have I committed an offence in abasing myself that ye might be exalted, because I have preached to you the gospel of God freely?
[8] I robbed other churches, taking wages of them, to do you service.
[9] And when I was present with you, and wanted, I was chargeable to no man: for that which was lacking to me the brethren which came from Macedonia supplied: and in all things I have kept myself from being burdensome unto you, and so will I keep myself.
See All...; Philippians 4:14-18 and Hebrews 7.
Today the United Church of God continues the teaching that tithing is a universal law and that one's willing obedience to this law reflects the unselfish, giving nature of our Creator and Provider.
Through tithing that springs from willing and cheerful giving (2 Corinthians 9:6-8 [6] But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully.
[7] Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.
[8] And God is able to make all grace abound toward you; that ye, always having all sufficiency in all things, may abound to every good work:
See All...), God has provided the perfect financial system to take care of the needs of His work (Matthew 24:14And this gospel of the kingdom shall be preached in all the world for a witness unto all nations; and then shall the end come.
See All...; 28:19-20), the personal need to attend His festivals and the need to care for the poor (Deuteronomy 14:22-27 [22] Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.
[23] And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy 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.
[24] And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee:
[25] Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose:
[26] And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household,
[27] And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.
See All..., 28-29).
For more information, see What Does the Bible Teach About Tithing?
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