God's Tithing Principle (Part 2)

Last time I was here with you, I started into the first part of one of our doctrines.

So, for those that did not hear the first part of the sermon, you'll get the second half.

So, I don't know if it's putting the cart in front of the horse or not, but it is what it is.

This is the second half of the message. When I was last here, we walked through one of the fundamental beliefs of the United Church of God, and that is the fundamental belief of tithing as outlined in God's Word. And as I mentioned that time, it's not a message to try to get more money out of people. That's not the principle of it. As we walk through God's Word, we saw from Genesis all the way into the New Testament, God's tithing timeline. He tells how to tithe, and he puts the framework around it and how it's supposed to be in all these different ways. And so, this isn't, again, a message to try to draw money out. That's not what we do as a church. But God has set up within His Word a way to structure supporting the work that we do as a church and the work and the calling that we have to share God's gospel message with the world. As we said in the first message, we have examples of God's faithful people tithing all the way back to the beginning of the book of Genesis. And then, while working through the timeline, we saw that Jesus addressed tithing as well as the Apostle Paul. Through this timeline, we saw the command to tithe has never changed. Only the recipient who receives that tithe has changed at different points as God has instructed different people to receive the tithe. We understand that all commands to tithe, even though they differ from the different types of tithes, all tithes are holy to God. They all belong to Him. And then, they're holy as we see in Leviticus 27 verse 30. We also review that the tithe is defined as 10 percent. Not 8 percent, not 12 percent, but God has defined the tithe as being 10 percent. And we finish that sermon by showing that the work of preaching the gospel and caring for God's chosen and holy people is being financed in heart by that first tithe. So again, as review, I'll review our doctrinal statement that I read the first time, but also just to kind of get us all back on board and back up to speed where we're at. This is the doctrinal statement of the United Church of God. It says, 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. And from our... we have a doctrinal study paper also on tithing, and it has this as its intro paragraph. It says, the United Church of God, an international association, believes and teaches that tithing is the way God has mandated for the work of the church to be financed. Tithing, along with voluntary offerings, is one of the means by which a human being can honor God, gratefully and obediently acknowledging Him as creator of all and provider of all good things. The church believes that tithing has been the revealed financing means for God's work on earth, at least from the time of Abraham, onwards and is equally enforced today. We believe that God has revealed three distinct tithes and specifically specified the appropriate use for each. Administrative decisions must from time to time be made in the church in order to apply the law of tithing to modern economic circumstances. So that's our statement from the intro paragraph to our study paper. The study paper is quite lengthy because you get into all the history of kind of what I shared in the first message and why we wanted...

I wanted to break this into two messages because in this message we'll focus on the second tithe, or what's known as the festival tithe, the third tithe, which is help for those who are in need, and then some of the administrative decisions that's been made over time that sometimes people have questions with to provide some some clarity to how to view apply some of it with today's economic standards. And the church has had to make some administrative decisions in that regards.

So as we get in the heart of this second message, it's always good to point out that as we die into God's Word, the the Word's first tithe, second tithe, and third tithe are not actually in in the Word in the Bible. The premise is that there are different tithes in the Bible, and as a church we have numbered them. As long as I know from being a little kid it's always been first, second, and third tithe. But as we read through here you'll see that the word second tithe is not mentioned. We have also referenced that as a festival tithe. There are different things.

Another similar type of idea is with the resurrection. We've talked about the first resurrection, the second resurrection. Well, those aren't actually numbered in God's Word either, but when you study into it and you realize there's a distinct difference in these resurrections, just as there's distinct differences in these tithes, then you realize there is, they're different.

And so you can number them one, two, three, and that's what we've done. So it's important to point that out because sometimes people will say, well, the second tithe, that's not in God's Word. Well, technically the wording is not, but the principle is, and that's what we're going to get into as we look through this. So what is this next tithe that we have outlined in God's Word? As we worked through last time, the first recorded tithe we have was holy to God and was not to be consumed by the tithe pair. You and I don't have a, I guess, what do they call a, I can't think of the analogy now, but we don't have an opinion in the matter. We don't have a choice to choose how that tithe is used. And so that is the big difference between the first tithe and the second tithe, because the second tithe was to be consumed by the tithe pair and his family. This aspect of it being consumed by the tithe pair sets it apart from the first recorded tithe, and that we can start to see this in Deuteronomy chapter 12. So we'll start there today with this message. Deuteronomy 12 and verse 17.

As we look at the second tithe.

In Deuteronomy 12 and verse 17, we have recorded, you may not eat within your gates. So once the same, you may not eat within your gates the tithe of your grain or of your new wine or of your oil of the firstborn of your herd or your flock or of any of your offerings which you vow of your freewall offerings or of the heave offering of your hand. But you must eat them.

So it's saying, don't eat it within your house, but here it says where we can eat them. But you must eat them before the Lord your God and the place which the Lord your God chooses. You and your son and your daughter, your male servant and your female servant, and the Levite who is within your gates. And you shall rejoice. Notice the key word rejoice here. We're going to see it repeated multiple times as we work through some of these passages. And you shall rejoice before the Lord your God in all to which you put your hands. Let's also look at the next set of scripture in Deuteronomy 14. So just a couple chapters forward. Deuteronomy 14 and verse 22 is the start of the next passage, providing the same basis but a little bit more detail to the second tithe.

Deuteronomy 14 and verse 22. Here it says, you shall truly tithe of all the increase of your grain that the field produces year by year, and you shall eat before the Lord your God in the place where he chooses to make his name abide, the tithe of your grain and your new wine and your oil and the first born of your herds and your flocks, and why it's a critical aspect here, that you may learn to fear the Lord your God always. It's important to point that out, and we're going to look at that a little bit more in a bit. In verse 24, but if the journey is too long for you so that you are not able to carry the tithe, or if the place where the Lord your God chooses to put his name is too far from you, when the Lord your God has blessed you, then you shall exchange it for money, take the money in your hand, and go to the place which the Lord your God chooses. And you shall spend that money for whatever your heart desires, for oxen or sheep, for wine or similar drink, for whatever your heart desires. You shall eat there before the Lord your God, and you shall rejoice you and your household, another rejoice command. So one of the things that often comes up is where is this place that he chooses? We can see that a couple more chapters ahead in Deuteronomy 16 and verse 13.

Here in Deuteronomy 16 we see God's Holy Day seasons outlined. We see that in all of them, he says that it's the places wherever the Lord chooses and he also says to rejoice. But here specifically in Deuteronomy 16 verse 13, we will see the Feast of Tabernacles referenced.

Here in verse 13, you shall observe the Feast of Tabernacles seven days when you have gathered from your threshing floor and from your winepress, and you shall rejoice in your feast, you and your son and your daughter, your male servant and your female servant, and the Levite, the stranger, and the fatherless, and the widow who are within your gates. Seven days you shall keep a sacred feast to the Lord your God in the place which the Lord chooses, because the Lord your God will bless you in all your produce and in all the work of your hands. Why? So that you surely rejoice.

I like that extra word, surely rejoice. Not kind of rejoice, not maybe rejoice, not rejoice if you've had a great year or if everything's going perfect in your life. We don't see these acceptances. It just says so that you can surely rejoice, so that you surely rejoice. This festival of tithe, again, is holy to God. We mentioned that with the first tithe. It's holy to God. It's set apart. And the second festival tithe is also holy to God. It belongs to Him. The difference is the first tithe, we don't have a voice in the matter of how it's used, but this one, he says, is to be consumed by us. We get to choose how the second tithe will be used, but it's still, just like the first, it's set apart by God. It's made holy. And it's the second tithe that's used for the whole family. It's used by the tithe here. And it was to be used where the Lord your God chooses to put His name. And for us today, it's a vocation regionally selected by church and by the pastors to where we keep the holy days and the Feast of Tabernacles.

And as we saw many times, this tithe is used for rejoicing and enjoying the best and most desirable things. It's not often that we get a command to go and do whatever your heart desires, eat whatever your heart desires. If you have that idea and you're weighing it out at a restaurant, and you have that $28 stake or that $32 stake, and you financially afford it, that $32 stake is already paid for. It just needs to have money spent on it. What a blessing to have that opportunity to rejoice in this way. And yeah, it's a physical aspect, but it is what God has given us permission to do. Whatever our heart desires, this isn't something to be ashamed of or guilty of.

But also to remember we have an opportunity to share in these blessings with others, to share in our tithes, to invite other people out, so that it's not just about how much I can consume in a week, but it's for your family and it's for others because together as God's people we are family.

And it's a wonderful opportunity to rejoice, to see that that rejoice command was mentioned multiple times by God. It wasn't an afterthought. It wasn't like he was having these words scribed and put the pen or put the paper or I don't know, I don't think they had paper back then.

But stone, but the concept was wasn't he was missing it and forgotten at the last minute, so then, oh yeah, and make sure you rejoice. He planned the holy days to be a rejoicing time of our year. Each one of the the days are special and so he wants us to rejoice in all of these holy days. The days are not a burden. These holy days are not a burden, but of critical importance as Christians to more completely understand the plan of God and to understand better Jesus Christ.

This command to rejoice, as I mentioned, is a critical part of these holy days and what God intends for us to take away as part of it. And yes, while we do rejoice at the Feast of Tabernacles, which often is one of the highlights of our year, we must not overlook that we are to keep it that you may learn to fear the Lord your God always. It's another aspect, an important aspect that we have recorded in his Word. This isn't the type of fear that we're waiting to get smacked in the back of the head if we do something wrong. It's not that type of a fear or the fear of, well, spiders.

See, I love wintertime because if you feel something crawling on you, it's a very low chance of it being like a spider or anything. But when you're outside or it's summertime and you feel your skin crawl, the first thing I always go to is spider. And so that's my fear. I don't like spiders, but this is not the type of fear that it's referencing here. The type of fear that's referenced here in the scripture is of awe, of reverence, of respect, recognizing that God is our Father, the creator of the universe. He's always existed before there was a physical creation and that because of him and the instructions that he in the direction he gave for the Word to create the physical world that we have and physical life that we're able to enjoy, that this is the God that we get to have a relationship with, the one that we get to respect and to show awe and appreciation and reverence to. That's the type of fear of what God is saying here, that you may learn to fear the Lord your God, that you may learn to understand better, to appreciate, to see, to understand more depth in depth his character and why he does what he does and the love he has for each of us. If we don't fear God, then we just go about our daily life doing what we want, what's best in our best interest. We do things in our what is right in our own eyes, whether that is working on the Sabbath or whether that is stealing your co-worker's lunch out of the fridge or whether that's not paying your tithes. It doesn't matter what it is, when we see things from our own view and we don't have a fear of God, we do what we want to do in life.

It's a way that our nature sometimes leads us. But if we fear God, we obey God. We do the best we can, and when we fall short, we repent. We change our behavior, and then we start down a new path, be it working on the Sabbath and realizing we can't do that anymore, and we say no to that and change our ways for repenting that, or whether it's tithing, whatever it is, it doesn't matter.

So we can see there is quite a difference in this tithe that described here from the first one that we outlined in the first sermon. This is where the church got the name second tithe or festival tithe because it is very clear this is speaking to a different tithe than previously outlined in Numbers 18. There's something else I want to focus on as we look at this tithe. This tithe shows the practicality of God. When God instituted the Holy Days and acknowledged that people would go to the place where He chooses, He knew it would be a traveling Holy Days. He knew that it would take some amount of money, it would take some amount of income to go to these locations, to have the pilgrimage feast. This tithe provides a structured way for God's people to meet the financial needs of observing His Holy Days properly. That question that we sometimes have to ask ourselves, can we truly rejoice when we're worried about bills that got to be paid when we get back home? Can you truly rejoice if you're buying things or spending money because God says you need to keep the Holy Days, but then you're like, I don't know, I'm going to pay for it when I get home. As I mentioned, that $28 stake when you're like, oh, that looks so nice. I don't know the $35 though. But if you know the money is set there in the bank account, you know it's available to pay those bills, there's nothing more free, nothing more enjoyable. When God says, eat whatever your heart desires to have that and to know it's okay. I can have it, not only did God tell me to, but by keeping that tithe where it's at, I now have the freedom, the flexibility to do this. I have the flexibility to invite another family out for dinner and to pay for their way. And what a blessing that is, without feeling like, I don't know I'm going to pay this, but I better do it because I want to be generous. But to realize that we have that freedom, that freedom to help somebody else who has a problem with their car during the feast. And they didn't know the transmission was going to go out.

But then to say, you know what, maybe you threw somebody else, somehow that money gets routed over to them. What a blessing to realize we can share in the tithe that God has blessed us with and share it with others, but also share it with our families and to enjoy some of the things that many other times I don't have a $35 stake. Just it doesn't work. It's not in the budget. And I think we all feel that way often when we get to go to the feast and we have that ability and that flexibility.

But when you know that the money is set aside, there is no better feeling. The freedom, as I mentioned, exists without guilt, without worry. The tithing principle is truly a gift from God.

We realize that even given that first tithe is a gift to us because it's our way of learning and being open with a gift that God's already given us, his blessings. God constantly pours his blessings out in our lives and to be able to be instructed to give part of that blessing back to God for his work and to support him in a way of saying thanks. And the same thing with this, except for he says, this is for you to use. And how wonderful that we can go and partake in the Holy Days, because this tithe is set apart. It's truly a gift. If God commanded that we keep his Holy Days, but he didn't provide a financial means for us to keep it, this would go contrary to some of his other principles of not overextending ourselves, not getting debt, not being able to pay off the things that you buy. I've done that before with TVs or something like that. One time with the video camera, you buy a video camera. I was a dumb college student at one point. And you buy a video camera and you think, I'll pay it off in time. Well, that time came and the money wasn't there. And then you realize, well, that's not a smart move at all. It wasn't a smart move at all, breaking other principles of God's. But yet God didn't say that we need to go to the feast and to overextend yourself and not have a way to pay for it. He didn't do that because his word doesn't contradict. And so to realize that he's given us his command fits with his word. So again, this festival tied his holy to God. It belongs to him. But the difference is that we get to spend it on what we desire and we observe his holy days. And I mentioned in the first message that sometimes as we're sitting down and whether it's a couple times a year or whenever and we're looking at our budget, sometimes the budget comes in the negative column, the final line items. And it's difficult when you're looking through your budget and trying to figure out how do I make this balance? What do I need to switch? And at times people have made the mistake of looking at the ties as optional, or maybe even the second tie is optional. The tires go out on the car and the tires are not getting cheaper. It's if anything, it seems like that's one of the things that are increasing the most. When you got to go put four new tires on the car and you're dropping 600 bucks, it floors me.

I'll never forget the first time I had to put cars in my own first car and then I suddenly started appreciating all the times my parents did it. And I had a little brother three years younger than me. He still talks about this story. So it's my first real car that I paid for and every time he would take it out it was a standard and he would squeal the tires every single time. And it wasn't a hot rod car, it's a front-wheel-drive Toyota, but still it was that stick shift. He would squeal the tires and I could even be with friends or be at home and I might give it about 30 seconds and then he squeals it. And he would do it consistently. It was because he wasn't paying for tires. He wasn't the one putting the tires on and that's what was so aggravating. And so, okay, I'm derailing. But that's the... when you have to spend money on tires and you realize it's a big chunk of money and you weren't counting on that or whatever, there have been mistakes that have been made where people see that 600 dollars in their second tithe and think, well, I'll pay it back. I'll put it back, but we all know with a video camera or whatever it is, more times than not, we don't pay it back in time. And then we're short when it comes to the feast or other problems and it just... the problems start adding up. And so we gotta... it's a step of faith to trust that that first tithe goes to God. That second tithe is God's. It's for us to use, but it's holy. It's His. And if whatever it takes to protect it, we got to be willing to do. It's that step of faith.

If it means putting it in a jar and burying it in the backyard, do whatever it takes to protect that money because it's God's. And when we have that approach, He will bless us for doing so.

He always does. Does it mean... there's so many ways that blessings can come financially or work out financially when we follow His principles. He doesn't leave us hanging. So it's a... I wanted to just share that. And tying into the practicality of God, the Feast of Tabernacles provides an opportunity to step away from our day-to-day responsibilities around our homes and to worship Him and to learn from His Word. We don't want to miss out on those blessings. We don't want to miss out on God's feast days. And we also don't want our children to miss out on it either.

This provides an opportunity to be in a good example to our family and of showing them that we trust and that we follow God by keeping His commanded holy days. And part of that is reflected on how we save that time. Growing up, I know the holy days were one of the highlights of my growing up time. Okay, I gotta... maybe not the Day of Atonement, because I think for every little kid, the Day of Atonement is difficult. But the holy days are always a fun time of getting together with friends of the gifts that I would receive. And I remember I didn't see it, but my parents were tithing. They were putting that money away so that we could go. I never had to worry.

Are they going to show up and say, we can't go to the feast this year? And just as much as I didn't have to worry about my dad saying, I robbed a bank today. There's a fear that kids shouldn't have.

Those are good fears. My parents put that money aside so that we could go and we could keep that.

And at the time, did I really recognize what they were doing? Probably not. I didn't realize the following God's word and the strength of it. But in time, looking back and at times being a parent now you realize that gift.

You realize the blessing that so many people who have diligently put that tide aside so they could take their families, the impact, the showing the faith of doing that. Because we had those financial discussions in our house. I remember sometimes hearing mom and dad talk about money and being a little kid.

It's not pleasant to hear some of those discussions. And one day I was upset and concerned and I said, well, if only God would give us more money or if we only had more money. And I'll never forget my mom looked straight at whatever she was doing when I made that comment.

She just stopped, looked straight at me, she goes, if we had more money, we'd spend more money. And I'll never forget that because I don't know if there's much more of a principle that's truer than that. And because it is that way. So there are difficulties. Everybody has that with the finances, the budget not working out.

But that tide money was always put aside because of the importance and God's Word on it, but also so that we didn't miss out on so many opportunities. It was a wonderful time to grow up. And now as adults and parents, there still is that excitement, that feast fever that we often talk about every year and to know that we can go, that there's no guilt, there's no drag on us because of not having the money or the difficulties, or just to have a feeling of accomplishment, knowing that, you know what, God says to do this, I did it, and I'm able to partake in what He wants me to partake in because of that.

It's a wonderful blessing to have as we have that opportunity each year. Recently, two of our regional pastors co-authored an article about festival assistants, which was shared with all the church elders and all the church pastors. In the article, they were just outlining the festival assistance policy, the purposes for it, how it should be administered. And in the article, these two regional pastors, so these are kind of like my bosses, the next level up, the two of the regional pastors said, and they said this in the article, and says, quote, a good faith effort to save as much tithe should be as they could, end quote, and it's referring to members saving as much as they can.

So again, in referencing that everyone should show a good faith effort to save as much tithe as they could. And the article goes on to say, quote, one who clearly should have been capable of saving second tithe and has not done so is not eligible for festival assistance. The person making the request for assistance should be encouraged to save the feast tithe so that next year they can attend God's feast as commanded, end quote. So that's an administrative policy that our regional pastors have shared with all the pastors. And of course, as we look at this, setting aside this tithe is depending on having a titheable income in the first place.

And we'll talk about a titheable income here in a little bit. But if somebody has a titheable income, one that's an increase as God outlined in God's Word, and they're diligently putting that money aside, then the church is here to help. The church is here to support because we've all hit tough times. We've all had maybe years of underemployment or something that came up that took away maybe some of our abilities to be employed effectively, whether that's a health condition or things.

And that happens from time to time, and the church is more than happy. We want everybody to go to God's feast days. We see the value of it. Anybody who's been part of it understands the value of it. So we want to encourage everybody to be there, and the church is here to help those that are needing that help. As a family, we understand that tough times has hit us all at different times. And at times like this, we need our support from the congregations.

It's not my money, it's the congregational, it's the church's money. And that's the blessing that we have, that when we need help from time to time, we can help each other. And personally, as your assistant pastor, I want everybody to realize and to feel that I would rather be involved if one of these situations come across your plate, whether it's a year of underemployment, other challenges, your car transmission goes out, to be invited into that process earlier when you need assistance, versus having that dilemma in front of you of, do I take the second tithe and spend it to fix my transmission, only knowing that you're going to end up short when it comes to the Holy Days?

I would much rather support and encourage, following God's Word, keeping that tithe protected, helping out in other ways if we can, if that need arises, than to realize that at the time of the feast, assistance is needed because the tithe was already spent. That's not the approach that we'd want to take. So I hope that, as I just shared this message, that you can see that that's an approach we can take and kind of work through if these times happen, because they do happen.

Many people have had this in their lives, and if you haven't had it, there's a chance that it'll happen at some point. So please, just know that we're here, the Church is here, we are family, and we want to support and encourage us as best as we can. It is a tremendous blessing to attend all of God's Holy Days. As we keep these days, God has provided a way for us to financially afford to attend through keeping this festival tied.

There's another biblical instruction regarding tithing and hope for the poor. God has not forgotten those who are not financially well off, and neither should we. An additional tithe for this purpose is outlined in God's Word. Twice in Scripture there is instructions providing this tithe that is to be saved and distributed every third year. Historically, we've called this the third tithe. Let's flip a couple chapters back to Deuteronomy 14 again. Deuteronomy 14 in verse 28, and we'll read the first of the two passages that talk about this tithe. Deuteronomy 14 and in verse 28, At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates, and the Levites, because he has no portion nor inheritance with you, and the stranger, and the fatherless, and the widow who are within your gates may come and eat and be satisfied, that the Lord your God may bless you in all the work of your hand, which you do. The second passage is Deuteronomy 26 in verse 12. Deuteronomy 26 in verse 12 that references this third tithe, or this like assistance tithe. Deuteronomy 26 in verse 12.

When you have finished laying aside all the tithe of your increase in the third year, the year of tithing, and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gate and be filled, then you shall say before the Lord your God, I have removed the holy tithe from my house, and I have given them to the Levite, the stranger, the fatherless, and the widow, according to all your commandments, which you have commanded me.

I have not transgressed your commandments, nor have I forgotten them. We see from this instruction that God has made sure all of his people were cared for. We also see further in Scripture that each of us had the responsibility to care for those in need, separate from this tithe. There's many New Testament and Old Testament accounts, so let's look at a few of these. The importance of caring for those, caring for those who are having difficulties, caring for those who have had losses in their life. That's the book. The first one is in Galatians 2, verse 9.

Because the principle of giving and of sharing and of caring for one another is throughout God's word, and we need to remember that even separate from these tithes, the third tithe, that this request and the responsibility of caring for one another exists. Galatians 2, verse 9. Here, Paul says, And when James, Cephas, and John, who seemed to be pillars, perceived the grace that had been given to me, that gave me and Barnabas the right hand of fellowship, that we should go to the Gentiles, and they to the circumcised. Verse 10, They desired only that we should remember the poor, the very thing which I also was eager to do. So not only did these other disciples say, or apostles say, that we want you to remember the poor there. Don't forget about them. And Paul's saying, don't worry, I got it covered. It's on my mind as well, because Paul was eager to make sure that the poor were cared for as well here. Another account is in James, or another scripture on this point is in James chapter 1 and verse 27. Here in the book of James, we have recorded in verse 27, Pure and undefiled religion before God and the Father is this, to visit orphans and widows and their trouble and to keep oneself unspotted from the world. That caring for those who've lost loved ones, caring for the children or those who are orphans, and to remember them. Not to forget them, not to just go on with their life, but to realize that they are a responsibility, that God has brought them into our lives and we are in their lives, and that we must care and be with them.

There's also a passage in 1 Timothy chapter 5.

1 Timothy chapter 5 and verse 3. Again, speaking about the widows who need assistance.

2 Timothy, or I'm sorry, first, I don't know if I said second or first. 1 Timothy 5 and verse 3.

Here the scripture reads, Honor widows who are really widows, but if a widow has no children or grandchildren, let them first learn to show piety at home and to repay their parents, for this is good and acceptable before God. But then in verse 8, But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever.

We have the scriptures that are supporting them. We have to care for those among our physical families, our spiritual families, that are in need, and we have to care for them, separate from the tithe issue. I mean, the tithes is there to help, but if even if that's not substantial, if that's not the help that they need, we have instruction. And one of the greatest instructions we have is in Matthew chapter 25. This is a powerful passage from Christ on the Words on the same subject, one that we have to take to heart as we read through this and as we consider what Jesus Christ himself said about this concept of caring for those who have hit difficult times and are in trouble. Matthew 25 and verse 31. It's a familiar passage, one you'll recognize as soon as we start reading it, but one that we must soberly consider and evaluate how are we doing from time to time with this passage, because Christ lays it out very clear. Matthew 25 verse 31. When the Son of Man comes in His glory and all the holy angels with Him, then He will sit on the throne of His glory.

All the nations will be gathered before Him, and He will separate them one from another as a shepherd divides His sheep from the goats. And He will set the sheep on His right hand with the goats on the left. Then the Father will say to those on His right hand, Come, you blessed of my Father, inherit the kingdom prepared for you from the foundation of the world. For I was hungry, and you gave me food.

I was thirsty, and you gave me drink. I was a stranger, and you took me in. I was naked, and you clothed me. I was sick, and you visited me. I was in prison, and you came to me. Then the righteous will answer Him, saying, Lord, when did we see you hungry and feed you? Or thirsty and give you drink? When did we see you a stranger take you in? Or naked and clothe you? Or when did we see you sick or in prison and come to you? And the King will answer and say to them, Assuredly I say to you, Inasmuch as you did it to the least of these my brethren, you did it to me. Then He will say to those on His left hand, Apart from me, you cursed into everlasting fire, prepared for the devil and his angels. For I was hungry, and you gave me no food. I was thirsty, and you gave me no drink.

I was a stranger, and you did not take me in, naked, and you did not clothe me, sick and in prison, and you did not visit me. And of course, then they all say, Well, when did we see you like this? I don't remember seeing you like this. And then in verse 45, then He will answer them, saying, Assuredly I say to you, Inasmuch as you did not do it to the least of these, you did not do it to me.

It's a passage, as I reference, it's a sobering passage, that we should consider from time to time as we read through this, and as we interact with those within our families, those within our spiritual congregational families, but also those within the communities that we live in. Remember, we have that command to let your life shine, and to remember that we have a responsibility to be living this for anybody that we see in these needs, to be evaluating where do we have the ability to help people in their times of need. So would one say that only through the third tie should we care for those in need? Of course not. We must constantly be doing what we can to help those who are in need and who need our assistance. So these passages are good reminders of just the overall principle of sharing and giving and remembering of everybody in their time of difficulty. As I mentioned at the beginning, some of the administrative decisions the Church has made over time as it comes to tithing, there's a few different ones that I'd like to look at. One of the decisions or judgments that was made some years ago is that the tax rate within the United States demonstrates that the government has taken over the third tithe duty. We have an actual approved statement on third tithe, the United Church of God approved statement on third tithe, and it was approved by the Council of Elders September of 1996. I'd like to just read a few paragraphs from this, and this is again the approved statement on third tithe. It says, the Bible teaches that Christianity involves the care and concern of those less fortunate. And that's from James 1 verse 27. The Old Testament gives instructions regarding contributions commonly called third tithe for those in the community who are typically in need of financial assistance. Many nations in their modern world have various social programs, the effect and intent of which is to fulfill the purpose of the biblical third tithe. These programs are financed by an involuntary system of taxation. In most cases, the annual rate at which social taxes are extracted is substantially greater than the biblical third tithe. It goes on then to kind of outline the history of evaluating this and the decision that's been made in the Church of God over time.

Further down, it says, at no time did Mr. Armstrong deny the biblical teaching of third tithe nor the Church's responsibility to take care of its needy. On the contrary, he stressed the need for members to continue to support the Church Assistance Fund. However, he did recognize that the amount members would have paid in third tithe and more was in fact taken from them to fund these national social programs. Therefore, he ruled that members do not need to pay what is in effect was an additional third tithe to the Church when governments were taxing them and using that tax for the same intent and purpose as the biblical third tithe. Therefore, the Council of Elders has resolved that where governments provide programs, the intent and purpose of which is to provide for the needs of those that the biblical third tithe was designed to assist, and that where such programs are funded by the annual rate of taxation greater than the biblical third tithe, members who are so taxed are not obligated to pay what amounts to an additional third tithe to the Church.

Members not taxed in this manner should follow the scriptural instruction to pay the third tithe.

The Council of Elders further resolves that since there will always be members of the Church whose needs will not be adequately provided for by national governmental social programs, and since a clear example in the scriptures that the Church care for its members in need, that those members of the Church who are able are encouraged to contribute to the Church assistance fund so that the biblical injunction to care for the needy within the Church can be fulfilled. So that's the Church's approved statement on that on the third tithe. Now, of course, if you feel moved based on scripture and other reasons to pay that third tithe, by all means, it's between you and God to make that decision. But I wanted to make sure to share the Church's statement on the administrative decision and weighing out those types of things since it is an approved policy by the Council of Elders. An additional administrative decision about tithing has come about about net income and whether somebody should tithe on gross income or net income. And again, there's an approved statement from the Council of Elders. And this one, this one's titled Tithing on Net Income, and it was approved by the Council of Elders in May 1996. This one says, as a result of questions about the administrative of tithing, the Council of Elders has approved the following statement.

The statement deals with the administrative area on tithing on net income, so gross income versus net income, but not the doctrinal aspect of tithing. Nia Church of God is committed to the belief that tithing is commanded for Christians today. And on down it says, our modern system of economics is quite different from that of biblical times. Furthermore, our system of taxation has a greater impact on wages and salaries than in previous ages. If we take into account the various forms of taxation, such as income tax, sales tax, value added tax, property tax, social security tax, and it says, etc. I think that's a very big etc. We can go all the way around the room and probably write all the taxes that we end up paying in different forms. But it says, the burden is often oppressive. The Church recognizes the confiscatory nature of such taxation. Therefore, the Council of Elders has adopted the following proposal. While the Church acknowledges the validity of God's law of tithing, it also recognizes the excessive level of taxation and their impact on individual incomes. The Church believes that the appropriate definition of increase is net income after income tax. Therefore, the Church teaches that the tithe may be calculated on net income after income tax has been deducted. Of course, members are free to tithe on gross income before income taxes are deducted if they so choose, and that they are free to make contributions above their tithes as an expression of God's way of give. So again, the Church does not say that it's a sin to tithe on net income. They leave that decision to the members to choose, but they recognize and wanted to address this issue when they have. As far as the tithe on gross, tithe on net, it's a question that's come up multiple times. And the third administrative decision that I wanted just to chat about was made based on the question of what constitutes a titheable income. This is one that often comes up. Now, this is not necessarily like an approved council statement. This comes from our personal correspondence letter. So if somebody wrote into the Church and said, well, what my income is taxable, this is our letter that we would send to the person explaining it. So while it's not approved by the Council, it is our statement, the Church's statement on tithing. It says, and so this again is talking about titheable income, what income is titheable. It says, thank you for your... and it goes over some other things, kind of a general overview, so I'll just read it as it is because it's a good letter. It says, thank you for your recent letter and question about calculating your tithe. A tithe, meaning tenth, is 10 percent, and the Church upholds the biblical command of tithing. It is a blessing for the tithe pair and a blessing for God's Church as it helps finance the work of the Church.

Deuteronomy 14 verse 22 clearly teaches, you shall truly tithe of all the increase of your grain that the field produces year by year. This poses the question, what is considered to increase?

Increase refers to the profit or earnings from labor or investments after subtracting the direct cost for doing business. The decision to tithe is based on one's faith in God, including the faith that he will bless you for your obedience and will supply all your needs. And that's from Philippians 4 verse 19. God's promise to take care of us is dramatically expressed in Malachi 3 verse 10, and it quotes, "...bring all the tithes into the storehouse, that there may be food in my house, and try me now in this," says the Lord of hosts, "...if I will not open for you the windows of heaven and pour out for you such blessings that there will not be room enough to receive it." Difficulty may arise in determining increase from when it's retired or disabled.

Some programs are welfare-based and not based on earnings or profit from our own work or investment.

There are also many forms of pensions and annuities in use today. For example, some are a mix of contributions by the employee and the employer. In each circumstance, a person should consider the principle of Deuteronomy 14 verse 22 and ask if the funds he or she is in receipt of are based on increase as produced by our labor or our investment. It goes on to say, "...need-based welfare funds," which is implying Social Security and Veterans benefits, so it's saying, "...need-based welfare funds, unemployment benefits, and personal gifts received would not generally be considered increased, produced through our own labor, although some may voluntarily choose to tithe on them or give an offering to God's work," which can be any amount. So again, it's saying, "...need-based welfare funds," which implies Social Security or Veterans benefits, "...unemployment benefits and personal gifts would not generally be considered increased." Each person must, and finishes up by saying, each person must make a judgment about whether to give, whether a given source of funds is or becomes an increase in which to tithe and then tithe appropriately as God has directed. God blesses those who tithe in a faithful manner. Another similar question outlined here, tied into this, would be like your 401k's, something where, or an investment, where you take money that was pre-tax, pre-tied, you put it in, your employer adds an amount, over time it grows, which is an increase, and from what I've talked to other people, that would be titheable because that is an income that has grown, it's an income that was not tithed on originally, and it also provides the blessing that as you retire and you take draws from that, that you can put some of that away as a second tithe and still be able to attend the feast and things like that. So, retirement programs and investments that earn growth would be titheable, but it's mainly the need-based welfare funds and social security or veterans benefits, unemployment benefits, those types of things that the church views as not titheable because it's not something you have worked for in order to earn that amount of money or that gift.

So, as we wrap up a little bit, the United Church of God teaches that tithing remains a universal law and that one's willing obedience to the soil reflects the unselfish giving nature of our creator and our provider. A couple of last scriptures to look at. The first is in 2 Corinthians 9, because as we can close and we remember about the importance of giving and the importance of having an attitude of giving and not about getting, it's important that we just share this as well and to remind ourselves because it's in 2 Corinthians 9 and verse 6.

2 Corinthians 9 and verse 6. But this I say, he who sows sparingly will also reap sparingly, who who sows bountifully will also reap bountifully. So, let each one give as he purposes in his heart, not grudgingly or out of necessity, for God loves a cheerful giver. And God is able to make all grace abound towards you, that you, always having all sufficiency in all things, may have an abundance for every good work. An important aspect of giving generously. Concerning administration of the tithing law, it is the duty of the church to teach people to tithe, but is the responsibility of the individual to obey. Tithing is a personal matter of faith between the individual and his creator.

Through tithing and additional voluntary offerings that spring from willing and cheerful giving, we both honor God and support the physical means of doing his work of proclaiming the gospel to the world and making disciples among the nations. God has provided the perfect financial system, which takes care of the needs of his work, the personal needs to attend his festivals, and the need to care for the poor. The last scriptures we close is in Deuteronomy chapter 26.

We were in Deuteronomy 26 earlier, as we looked at some of the tithing principles. And it's interesting, this is how the scripture was inspired to be, or the chapter was actually inspired to be completed with these words. Here in Deuteronomy chapter 26 and verse 16.

Deuteronomy 26, 16, as this was shared by Moses with all of Israel, This day the Lord your God commands you to observe these statutes and judgments. Therefore you shall be careful to observe them with all your heart and with all your soul. Today you have proclaimed the Lord to be your God, and that you will walk in his ways and keep his statutes, his commandments, and his judgments, and that you will obey his voice. Also today the Lord has proclaimed you to be his special people, just as he promised you that you should keep all his commandments, and that he will set you high above all nations which he has made, in praise, in name, and in honor, and that you may be a holy people to the Lord your God, just as he has spoken.