How Tithing Directs Our Hearts to God’s Purposes

Posted on Sep 8, 2022 by Steven Britt Estimated reading time: 8 minutes

a woman holding one-hundred dollar notes — Tithing is a spiritual command that has a spiritual impact on us—converting our soul and bringing about meaningful changes in our minds and hearts.

Psalm 19:7 states, “The law of the LORD is perfect, converting the soul; the testimony of the LORD is sure, making wise the simple.” Is that true when it comes to tithing? At the surface level, tithing can appear to be a mere physical commandment, ensuring that resources are given for God’s Work. However, the verse above indicates that cannot be the whole story! Tithing, as part of God’s law, has a part in “converting the soul”—have we considered how it does so? And how does tithing impart wisdom to a person?

Tithing, like all of God’s commandments, teaches spiritual lessons about our Creator. Paul attests to this, saying, “For we know that the law is spiritual” (Romans 7:14). Tithing is a spiritual command that has a spiritual impact on us—converting our soul and bringing about meaningful changes in our minds and hearts.

In this article, let’s first briefly review God’s tithing system and then consider the spiritual impact that God desires it to have on us as we obey Him!

The Heart-Treasure Connection

In Matthew 6:21, Jesus provides a critical insight on the human condition: “Where your treasure is, there your heart will be also.” I’ve often been quick to extrapolate these verses into broader terms than just money; however, it’s really worthwhile to reflect on the direct meaning, especially as it relates to tithing!

As part of the foundation of our relationship with God, we understand that everything we have materially, even our whole life, belongs to God. As a result, He has the authority to command us in every regard—since we are His, then there is nothing in our lives over which God does not have authority!

God does not dictate the fate of everything we earn, but rather gives clear instruction that we are to “honor the LORD with [our] possessions” (Proverbs 3:9). There are a number of ways we do so, including offerings at His Holy Days, but the biggest amount per God’s law, by far, comes from tithing.

Jesus is saying that giving those, as is said in the U.S., chunks of change is part of how God causes us to be changed! Following Christ’s admonition that “where your treasure is, there your heart will be also,” we can understand that the three tithes show us where God is commanding us to put our heart.

God’s Holy Tithes Direct Our Heart to His Will

The first tithe has the effect of changing our heart into a heart for God’s work to be done. God is still working here on earth, and we can be a part of that work! When we send our first tithe to the Church, placing it into God’s hands, we become personally invested in preaching the gospel to the world, making disciples and caring for those disciples. We have then contributed our own resources to the effort and put our own skin in the game. When we give first tithe, we can remember how we benefited from the tithes of others, giving thanks for how we first learned God’s truth and asking God to bless our contribution to help others learn His ways and find support through our pastors and congregations.

The second tithe develops in us a heart of obedience. Deuteronomy 12:14, in instructing us to go and keep God’s festivals, says “there you shall do all that I command you.” Laying up the second tithe for our family gives us the resources to go and do what God has commanded. In keeping the Holy Days, we not only humbly reflect on and rejoice in the blessings He has given us, but we also learn more deeply about His plan of salvation and connect with His people in fellowship. In this way, the second tithe cultivates obedience to God’s entire law and sets our heart toward obeying Him in every part of our lives.

The third tithe sets our heart on the outgoing love of God. God cares about all people—He doesn’t want anyone to starve or suffer poverty or live on the street! Sometimes people find themselves in such situations by their own bad choices or problematic behavior and sometimes it’s through no fault of their own. But in every situation these people are hurting and God cares for them. The third tithe is only one of many commandments God gives regarding help for the poor, and the message for all of them is the same: God wants us to develop deep compassion for our fellow man. Whether it’s when we pay our taxes or whether we set aside third tithe beyond that, God wants our heart focused on those in this world who are in need. We ought also to recognize that we were all once spiritually poor, and God has given us exceedingly great riches with the precious knowledge of His truth!

A Personal Financial Review with God

We all need to have an occasional financial review with God. Take time to consider God’s law personally, and ask: Am I faithfully following God’s tithing commands? Have I understood what God wants me to learn by doing so? Am I really engaging my mind and heart? Make it a habit to pray about the purpose of what you are giving whenever you fulfill the commanded tithes.

Tithing is a big deal, and it’s important not to take this act of worship for granted as we go on fulfilling it year after year. We work hard for the money that we earn, and to willingly give it over to God at His command requires ongoing humility and faith!

But tithing goes far beyond an exercise of physical obedience—it is about God directing our heart to where He wants it to go. God wants our heart to be invested in His Work. God wants a heart that will “go and do” all His commands, including keeping His festivals. God wants a heart that is generous and inclined to the needy.

If we obey God in this and worship Him not just in the flesh but with understanding in the Spirit, then His law will have the intended effect, “converting the soul” and “making wise the simple.”

Review: What Are the Three Tithes?

In the Church of God, we use the term “first tithe” to describe the 10 percent that we give to the Church on an ongoing basis as we earn income. The purpose for first tithe in the Old Covenant was to pay the Levites as they carried out the daily, weekly and annual work associated with God’s Tabernacle (Numbers 18:21), being organized and directed by the priests. Likewise, the tithe from United Church of God (UCG) members today partly supports the workers employed by the Church in our two-fold mission: to preach the gospel to all nations and to prepare God’s people for the return of our Lord Jesus Christ. Of course, there is much, much more the first tithe is used for other than employees of the Church, such as providing meeting places for the Sabbath and Holy Days, printing and mailing literature, the internet and advertising to name a few.

In Deuteronomy 14:22-27, we find more tithing instructions that are clearly in a different category than the first tithe. Although the term “second tithe” is not used, we find a stark difference from the tithe described in Numbers 18—rather than being given to the Levites as income, God says in Deuteronomy 14:23, “you shall eat before the LORD . . . the tithe.” Specifically, this additional tithe was to be consumed by the person and his family! And not just at any time or place, but “in the place where He chooses to make His name abide” (Deuteronomy 14:23), which is a reference to the timing of God’s Holy Day festivals (compare Deuteronomy 16:11).

As a Church today, we understand that we are commanded to keep all of God’s Holy Days, and the second tithe provides the financial means to do so. To be clear, our second tithe is not sent to the Church, but rather we keep that 10 percent in our own possession to afford travel, dining and rejoicing at each of God’s festivals throughout the year, fulfilling God’s special command that “you shall rejoice, you and your household” (Deuteronomy 14:26).

Another tithe, which we call “third tithe,” is described in Deuteronomy 14:28-29 and was to take place every third year. We see that it is separate and distinct from the other two because God commanded “you shall store it up within your gates” and “the Levite… the stranger and the fatherless and the widow… may come and eat and be satisfied” (Deuteronomy 14:28-29). It is to be consumed by a different group of people and in a different place than the other two tithes, showing it to be distinct.

A modern observance of third tithe today would ideally involve individuals keeping an additional 10 percent of their income in the specified years to share personally with those they know are in need or among Church brethren in need in other areas. However, the taxation and welfare systems present in many nations, including the U.S., already take above and beyond this amount from individuals for this same purpose. UCG has determined that one does not need to set aside third tithe in addition to those programs (see the UCG Study Paper titled “Third Tithe” at ucg.org/study-papers). On the other hand, for those desiring to aid the poor within the Church, UCG has a dedicated “Church Assistance Fund”—all moneys donated to that fund can only be used to help those in need.

God does not need us or our wealth to accomplish His purposes! But, as He shows throughout His Word, He most often chooses to operate that way, involving us as children in His work. Therefore, when it comes to tithing, we should be sure to learn and understand what the Father is trying to teach us!

Tithing