SCRIPTURE READING: Malachi 3:8-11

What is a Tithe? The tithe is defined as an exact tenth of something. As used in the Bible, it refers to allocating one tenth of one’s income to the Work of the Church. It does not mean simply giving in a general way. Tithing is the only financial system for the support of the Church commanded, illustrated or even referred to in the entire Bible. No other overall financial system is recognized.

Tithing is a way of honoring God with our substance and is a means of serving Him in the preaching the gospel and the care of the Church.

1. What comes to mind when you think of a robber or thief? We might visualize a bank robber, house burglar, or even a shop-lifter. But could you imagine one of your fellow church members, or even yourself, as a robber? What does Malachi 3:8-11 say?

Note: It may seem impossible, yet the scripture says clearly that all those who do not pay their tithes have robbed God. Someone may ask, "How could I have robbed God by not paying tithes? The money I earn is mine, and I haven’t stolen anything from God!" As we know, "robbery" is the act of taking something that does not belong to you. God specifically used the term "robbery" in Malachi to show that the tithe (which means a tenth) belongs to Him.

2. What happens to a person who is guilty of robbing God? (Malachi 3:9). Is he cursed with a curse? How will God bless someone who tithes? (Malachi 3:10).

Note: The scriptures say that he will be "cursed with a curse." What kind of curse is this? From Malachi we see that God’s blessing to the tither is to open Heaven’s windows and pour out abundant blessings, and to rebuke the devourer (Satan) from destroying their increase and fruitfulness (Mal. 3:10-11). In contrast, the non-tither is cursed by having no protection to prevent the devourer from destroying their prosperity, and God cannot shower them with His abundant Heavenly blessings. God cannot bless or protect the prosperity of the person who does not tithe! This indeed is a curse. Some claim they can’t afford to pay their tithes. But let me ask, "Can you afford to be cursed? Can you afford to not have God’s blessings and protection over your finances? Can you afford to be considered a thief or robber of God’s property? The fact is, you cannot afford not to pay your tithes, because this is the principle that God has chosen to bless you!

3. Is God is the owner of this earth, and does everything on it belongs to Him? (Psalms 24:1,1Chronicles 29:13-14, Exodus 9:29, Isaiah 66:1-2, Acts 7:49-50, 2 Kings 19:15, Nehemiah 9:6, Jeremiah 27:5, Hebrews 1:10, Acts 17:24, Job 12:9-10, Psalms 89:11, 95:3-5, Daniel 4:17, John 19:11, Revelation 4:11.) Does all of the silver and gold belong to God? (Haggai 2:8).

Note: Before we become possessive about the treasures of this world, let us first remember that God created this planet and everything on it and it belongs to Him.

4. Does every good gift come from God? (John 3:27, James 1:17).

Note: God is responsible for every means that people have to make a living. Are you a farmer? You plant God’s seeds in His earth and rely upon His rain and sunshine to ripen it to harvest. Are you an auto worker? All the steel, glass, rubber, plastic, oil and gasoline are products from God’s earth. Are you a craftsman? Your talent or skill to work at a trade is given by God. He has given you your brain, eyes, ears, mouth, hands, fingers, legs, and feet that you use to earn your living. Even the silver and copper in our coins, and the wood pulp in our paper currency comes from God’s earth. It is extremely fair of God to only require a tenth to be returned to Him, since He owns 100% of this planet.

5. Does God expect us to be stewards of His property? (Luke 16:10-11).

Note: God has chosen for us to personally return the tithe to Him so that we can demonstrate our stewardship of His property. Stewardship is the faithful and responsible management of something that belongs to someone else. Obviously, if God observes that we are irresponsible to return the small percentage that belongs to Him as He has directed, He knows that we can neither be trusted with any greater responsibilities or blessings in the Kingdom of God. Tithing is a test of our stewardship over the property of God, a test of our honesty to return to God what is rightfully His, a test of our obedience to do what He told us to do, and a test of our love and desire to please Him with our lives.

6. When Abram (This was before his name was changed to Abraham) heard that his nephew Lot was taken captive by the Babylonian kings, how many servants did he arm? (Genesis 14:14). Did Abraham attack them? (Verse 15.) Did Abraham bring back all the goods, his nephew Lot and his goods? (Verse 16). Did Melchizedek king of Salem serve bread and wine to Abraham? (Verse 18). Was Melchizedek the priest of God? Did he bless Abraham? (Verse 19). Did Abraham pay a tithe of all to Melchizedek? (Verse 20).

Note: Melchizedek was king of Salem (meaning `peace').

7. Was Melchizedek the king of Salem? (Hebrews 7:1-4). Was he without father, without mother, without genealogy, having neither beginning of days nor end of life? (Verse 3). Was he like the Son of God? Was he great? (Verse 4). Did Abraham give him a tenth of the spoils?

Note: In these passages about Melchizedek the Old Testament uses the term Tithe and the New Testament uses the term Tenth.

Hebrews 7:4 says that tithes were given on the booty or "spoils" of the battle - including nonagricultural products. This scripture foils the idea of some who say that you only have to pay tithes on agriculture produce.

This account indicates that the spoils belonged to Abraham by right of conquest. Notice that he gave the tithe to Melchizedek before discussing their further distribution with the king of Sodom.

8. Now, let's just consider what Jesus said about tithing. Does He command us to Tithe? (Matthew 23:23, Luke 11:42.)

Note: We see here that Jesus did command tithing but He also admonishes us not to neglect the weightier matters of the law: justice and mercy and faith. The Pharisees of His day were very legalistic going to extremes in tithing and neglecting the poor and needy.

In our study of tithing we have seen that if we do not tithe then we are robbing God (Malachi 3:8-11). We have seen that God is the owner of the earth and everything belongs to Him. We have read about the example of Abraham paying tithes on the spoils of war to Melchizedek. And we have seen where Jesus commanded tithing in the New Testament (Matthew 23:23.)

9. Did Jacob make a vow to God that he would pay his tithe so God would bless him? (Genesis 28:20-22.)

Note: Tithing in patriarchal times was an act and an expression of worship of God. Notice verse 22 that it is connected with the setting up of an altar or pillar which was to be "God’s house."

10. The tithing law was changed from the Mechizedek priesthood to the Levitical priesthood when God was working with Moses and tribes of Israel. Did God say that the Levites were to receive the tithes? (Numbers 18:21, 26-28.) What were they to use the tithes for? Are your tithes holy to the Lord? (Leviticus 27:30.)

11. Let’s go to Hebrews 7. Did Abraham pay tithes to Melchizedek? (Verse 1-4). Did the tribe or sons of Levi who was the Levitical priesthood receive tithes? (Verses 5-10). Was the priesthood changed again back to the order of Melchizedek? (Verse 11). Was it necessary to change the law of the priesthood and tithing? (Verse 12). Was Jesus Jewish and of the tribe of Judah? (Verses 13-14). Is Jesus a priest forever according to the order of Melchizedek? (Verses 15-17).

12. Did Jesus say to Peter that He would build His Church? (Matthew 16:18). Did Jesus say that the gates of ( Hades) the grave would not prevail against it?

Note: This means that as people in the Church die, God and Jesus will call others to take their place (John 6:44).

13. What did Jesus command Peter to do? (John 21:15-19). Jesus told Peter to "Feed My Sheep."

Note: The first commission of the Church is to feed the sheep, the people of God in the Church with spiritual food including the Law of God and the truth of God.

14. What is the second commission of the Church? (Matthew 28:18-20).

Note: The Church is to make disciples, baptize them and teach them. This is what evangelism is all about.

15. What is the gospel message that God’s Church is to preach? (Matthew 24:14).

Note: The gospel or good news that Jesus brought and preached was about the Kingdom of God. When Jesus Christ returns to this earth He will establish the Kingdom of God, a literal government, on the earth that will last for a 1,000 years. He will be King of kings and Lord of lords and the Saints will rule with Him (Revelation 20:4, 17:14).

16. Tithing is the only financial system for the support of the Church commanded, illustrated or even referred to in the entire Bible. No other overall financial system is recognized. What Church should you send your tithes to?

Note: Tithing is very important to God and to you. It is a form of worship, similar to prayer and Bible study. It shows where your heart and your treasure is (Matthew 6:19-21). The Church you send your tithes to should be preaching the Gospel of the Kingdom of God. It should be preaching the Truth (John 17:17), the Truth that comes from the Bible, such as, the seventh day Saturday Sabbath (Exodus 20:8-11, Hebrews 4:9), God’s seven annual Holy Days, Passover (Luke 22), Unleavened Bread (1 Corinthians 5:7-8), Pentecost (Acts 2), Feast of Tabernacles (John 7). The Bible says nothing about Sunday, Easter or Christmas. A person should be responsible to God in where they pay God’s tithe to. It should be a Church doing His work.

17. How should you figure your tithes? (Deuteronomy 14:22).

Note: The Bible reveals that we should tithe on the increase or profit we receive as a result of our productive effort. You would pay one tenth of the total amount of your gross pay before deductions. This would include such sources as capital gains from investment property, dividends from stock and interest from bank accounts. It does not include social security benefits, welfare pensions, gifts, unemployment or disability compensation, or loans that must be repaid. If you are in business, you would tithe on the adjusted gross, after expenses have been deducted, and you know what your profit is.

As a general rule: if is taxable then it is tithable.

18. What about a newly converted person who wants to obey God and begin tithing?

A person is not required to tithe on anything acquired before his conversion or before the knowledge about tithing came to his attention. But he certainly ought to be generous when he voluntarily gives an offering.

19. Should you pay tithes on gifts and inheritances?

All wealth, all material goods and money, was produced and earned at some point by someone through personal productive effort. The one who actually produced the goods or earned the money is the one responsible before God to tithe on that productive increase. Anyone who receives a gift or inheritance (whether material goods, or money earned and produced by someone else) is not responsible to pay tithes on what he receives. Such a person should be willing to give a generous offering according to how God has blessed him.

In conclusion: Tithing shows our love, respect and admiration for God. It is an expression of our honor and acknowledgment of God’s supreme lordship and mastery in the universe.

King Solomon recorded in Proverbs 3:9-10 "Honor the LORD with your possessions, And with the firstfruits of all your increase; {10} So your barns will be filled with plenty, And your vats will overflow with new wine."

Remember God’s tithe is holy (Leviticus 27:30). Tithing is a form of worship of God. There is no Tithing I.R.S. to check up on you, this is strictly between you and God. God promises to bless you if you tithe (Malachi 3:8-11). Your attitude is very important in tithing. Remember God’s loves a cheerful giver (2 Corinthians 9:7).

Golden Text:  Matthew 23:23   (NKJV) "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."

1. See Scripture Reading

2. (Malachi 3:9-11 NKJV) You are cursed with a curse, For you have robbed Me, Even this whole nation. {10} 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 blessing That there will not be room enough to receive it. {11} "And I will rebuke the devourer for your sakes, So that he will not destroy the fruit of your ground, Nor shall the vine fail to bear fruit for you in the field," Says the LORD of hosts;

3. (Psalms 24:1 NKJV) The earth is the Lord's, and all its fullness, The world and those who dwell therein.

(1 Chronicles 29:13-14 NKJV) "Now therefore, our God, We thank You And praise Your glorious name. {14} But who am I, and who are my people, That we should be able to offer so willingly as this? For all things come from You, And of Your own we have given You.

(Exodus 9:29 NKJV) So Moses said to him, "As soon as I have gone out of the city, I will spread out my hands to the LORD; the thunder will cease, and there will be no more hail, that you may know that the earth is the Lord's.

Judgment and Hope

(Isaiah 66:1-2 NKJV) Thus says the LORD: "Heaven is My throne, And earth is My footstool. Where is the house that you will build Me? And where is the place of My rest? {2} For all those things My hand has made, And all those things exist," Says the LORD. "But on this one will I look: On him who is poor and of a contrite spirit, And who trembles at My word.

(Acts 7:49-50 NKJV) 'Heaven is My throne, And earth is My footstool. What house will you build for Me? says the LORD, Or what is the place of My rest? {50} Has My hand not made all these things?'

(2 Kings 19:15 NKJV) Then Hezekiah prayed before the LORD, and said: "O LORD God of Israel, the One who dwells between the cherubim, You are God, You alone, of all the kingdoms of the earth. You have made heaven and earth.

(Nehemiah 9:6 NKJV) You alone are the LORD; You have made heaven, The heaven of heavens, with all their host, The earth and everything on it, The seas and all that is in them, And You preserve them all. The host of heaven worships You.

(Jeremiah 27:5 NKJV) 'I have made the earth, the man and the beast that are on the ground, by My great power and by My outstretched arm, and have given it to whom it seemed proper to Me.

(Hebrews 1:10 NKJV) And: "You, LORD, in the beginning laid the foundation of the earth, And the heavens are the work of Your hands.

(Acts 17:24 NKJV) "God, who made the world and everything in it, since He is Lord of heaven and earth, does not dwell in temples made with hands.

(Job 12:9-10 NKJV) Who among all these does not know That the hand of the LORD has done this, {10} In whose hand is the life of every living thing, And the breath of all mankind?

(Psalms 89:11 NKJV) The heavens are Yours, the earth also is Yours; The world and all its fullness, You have founded them.

(Psalms 95:3-5 NKJV) For the LORD is the great God, And the great King above all gods. {4} In His hand are the deep places of the earth; The heights of the hills are His also. {5} The sea is His, for He made it; And His hands formed the dry land.

(Daniel 4:17 NKJV) 'This decision is by the decree of the watchers, And the sentence by the word of the holy ones, In order that the living may know That the Most High rules in the kingdom of men, Gives it to whomever He will, And sets over it the lowest of men.'

(John 19:11 NKJV) Jesus answered, "You could have no power at all against Me unless it had been given you from above. Therefore the one who delivered Me to you has the greater sin."

(Revelation 4:11 NKJV) "You are worthy, O Lord, To receive glory and honor and power; For You created all things, And by Your will they exist and were created."

(Haggai 2:8 NKJV) 'The silver is Mine, and the gold is Mine,' says the LORD of hosts.

4. (John 3:27 NKJV) John answered and said, "A man can receive nothing unless it has been given to him from heaven.

(James 1:17 NKJV) Every good gift and every perfect gift is from above, and comes down from the Father of lights, with whom there is no variation or shadow of turning.

5. (Luke 16:10-11 NKJV) "He who is faithful in what is least is faithful also in much; and he who is unjust in what is least is unjust also in much. {11} "Therefore if you have not been faithful in the unrighteous mammon, who will commit to your trust the true riches?

6. (Genesis 14:14-20 NKJV) Now when Abram heard that his brother was taken captive, he armed his three hundred and eighteen trained servants who were born in his own house, and went in pursuit as far as Dan. {15} He divided his forces against them by night, and he and his servants attacked them and pursued them as far as Hobah, which is north of Damascus. {16} So he brought back all the goods, and also brought back his brother Lot and his goods, as well as the women and the people. {17} And the king of Sodom went out to meet him at the Valley of Shaveh (that is, the King's Valley), after his return from the defeat of Chedorlaomer and the kings who were with him. {18} Then Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High. {19} And he blessed him and said: "Blessed be Abram of God Most High, Possessor of heaven and earth; {20} And blessed be God Most High, Who has delivered your enemies into your hand." And he gave him a tithe of all.

7. Melchizedek the Priest

(Hebrews 7:1-4 NKJV) For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham returning from the slaughter of the kings and blessed him, {2} to whom also Abraham gave a tenth part of all, first being translated "king of righteousness," and then also king of Salem, meaning "king of peace," {3} without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, remains a priest continually. {4} Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils.

8. (Matthew 23:23 NKJV) "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.

(Luke 11:42 NKJV) "But woe to you Pharisees! For you tithe mint and rue and all manner of herbs, and pass by justice and the love of God. These you ought to have done, without leaving the others undone.