Summary: This sermon is the first in a two part series which answers six common questions about tithing.

This month we have studied one of the most delicate subjects a church can study. That subject is money. The subject of money and religion has been hotly debated over the years. There have been abuses of this subject. There have been distortions of this subject. No matter which way you examine the subject, it is a subject the Bible discusses in great detail. Jesus had more to say about money than about Heaven.

Our church has gone even further. Not only have we studied the subject of money, we have even discussed the subject of tithing. We are really living dangerously! Ha! Ha! I think most of you would agree that we should not by-pass an issue just because it is unpopular. Today, as we conclude this study I want to ask and then answer some questions about tithing. With that in mind lets look at three verses of scripture from Malachi 3. "Will a man rob God? Yet you have robbed Me! But you say, `In what way have we robbed You?’ In tithes and offerings. You are cursed with a curse, for you have robbed Me, even this whole nation. Bring all the tithes into the storehouse, that there may be food in My house, and prove 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.” vs. 8-10 NKJV

Over the next two weeks I am going to ask and then answer six questions about tithing. All of these questions are addressed in Malachi 3.

First question: What should be the tithers Attitude?.

A. In Malachi we observe some improper attitudes. The people to whom Malachi wrote were struggling with their attitude. They doubted God’s love. In chapter 1 verse 2 we read “In what way have You loved us?" (NKJV) They were bored with serving God. In chapter 1 verse 13 we read “Oh, what a weariness!”( NKJV) They doubted God’s justice. In chapter 2 verse 17 we read "Where is the God of justice?’’(NKJV) If a person’s attitude is unhealthy it will affect everything in their spiritual life. Sometimes we must confront our unhealthy attitudes.

Ill- A small church in Virginia needed to have a new roof in the worst of ways, but there was no money in their account. Most of the congregation was very poor except for the local banker. He was an ornery old cuss, and he would be the first in church so he could always sit in the back pew by the door. That way, he could always get up and leave during prayer right before the offering was collected.

One day, on the way to church, an accident in front of him made him late. When he got there, the only place to sit was on the front pew in front of the pastor.

As the pastor prayed for God to send them money for the roof, a piece broke off and fell down, hitting the banker on the head. He immediately yelled out, "I’ll give $1,000. for the roof!" And one of the men in back yelled out, "Hit him again, Lord!"

(Contributed to Sermon Central by Bruce Ball) Obviously, that man needed an attitude adjustment.

Your greatest need may be to discover a God who loves you, cares for you and wants to be your friend. Do you doubt God? Are you struggling with unanswered questions? The attitude of your heart must be healthy! God wants to help you with your attitude.

B. In the Old Testament we see several people who had a healthy attitude about tithing. Consider Abraham. After completing a military mission Abraham was overwhelmed with a compulsion to thank God for His blessings. He offered God a tithe as an expression of his gratitude. “And blessed be God Most High, Who has delivered your enemies into your hand.’’ And he gave him a tithe of all.” Gen. 14:20 (NKJV)

In Gen. 28:22 we find Jacob struggling with some personal insecurities. During that time he found peace with God. In that moment Jacob set up a testimonial stone before God and offered a tithe of gratitude. "And this stone which I have set as a pillar shall be God’s house, and of all that You give me I will surely give a tenth to You.’’ (NKJV)

Ill- The importance of attitude was beautifully illustrated in an article in Reader’s Digest several years ago. My mother, a teacher, was having a hard time settling on a suitable role for one of her students in the Grade 3 Christmas pageant. Finally, she decided he should be the innkeeper, a role she felt he could handle. All he had to do was tell Joseph, "There is no room at the inn."

Everything went fine at rehearsals, but when Joseph begged for a room for his pregnant wife during the first performance, the lad didn’t have the heart to turn him down. To everyone’s surprise, he said, "If it’s so urgent, please come in."

That little boy was touched by Jesus and his attitude was right. He wanted to give Jesus a place to stay. (Contributed to Sermon Central by Andrew Chan…taken from Alex Domokos of Winnipeg told in Readers Digest, Dec. 2004)

Each Sunday you and I should be setting up memorial stones of gratitude before the Lord Jesus Christ. Our lives should be an offering of praise and gratitude to Him.

I would suggest three areas of your life you should examine that affects your attitude.

1. A person should be Saved. A relationship with Jesus Christ will change your perspective of everything in your life.

2. A person should be Satisfied. If you have doubts, questions and uncertainties you will need to find peace about those.

3. A person should be Sold Out. You must be committed to trusting and obeying the Lord Jesus Christ and following the commands of God’s word.

Second question: What should be the amount of the Tithe?

Ill- Leighton Farrell was the minister of Highland Park Church in Dallas for many years. He tells of a man in the church who once made a covenant with a former pastor to tithe ten percent of their income every year. They were both young and neither of them had much money. But things changed. The layman tithed one thousand dollars the year he earned ten thousand, ten thousand dollars the year he earned one-hundred thousand, and one- hundred thousand dollars the year he earned one million. But the year he earned six million dollars he just could not bring himself to write out that check for six-hundred thousand dollars to the Church.

He telephoned the minister, long since having moved to another church, and asked to see him. Walking into the pastor’s office the man begged to be let out of the covenant, saying, "This tithing business has to stop. It was fine when my tithe was one thousand dollars, but I just cannot afford six-hundred thousand dollars. You’ve got to do something, Reverend!" The pastor knelt on the floor and prayed silently for a long time. Eventually the man said, "What are you doing? Are you praying that God will let me out of the covenant to tithe?" "No," said the minister. "I am praying for God to reduce your income back to the level where one thousand dollars will be your tithe!" (Contributed to Sermon Central by Joel Vicente)

The tenth may seem large but it is the amount God chose. It is the beginning point in our stewardship. In the Bible the tenth represented the whole. Let me illustrate.

Ill- President Bush often sends American ambassadors to visit other countries. The ambassador is only one person; however, he represents the whole United States. The one represents all.

Ill- When a man and woman fall in love they will express their love for each other. They will say to each other “I love you with all of my heart.” Obviously we are more than a heart. However, the heart represents the whole person.

The book of Proverbs explains this principle. We read “Honor the Lord with your possessions, and with the firstfruits of all your increase“ Prov. 3:9 (NKJV) In giving the first tenth we are honoring God with the whole.

The concept of tithing is something that must be learned. Malachi wrote to instruct the Israelite people of their responsibility. The Israelite people had neglected their responsibility. For some this will be an easy lesson. For others it will be a growth process. This requires a willing heart. The apostle Paul said “if there is first a willing mind, it is accepted according to what one has, and not according to what he does not have.” II Cor. 8:12 (NKJV) There are some situations where a person may not be able to tithe.

Example: A lady who is married to an unbelieving mate may not be able to tithe.

Example: An unbeliever who comes into the faith carrying excessive debt may have to grow into tithing. As that person gains control of his debt he can move toward tithing.

The issue in situations such as the lady and the new believer is not amount but willingness and obedience within the context of their circumstances. This is why Paul spoke of a willing heart. The people in Corinth were very poor. There were some who could not afford to give to the benevolent offering Paul collected for the Jerusalem church. Thus, Paul spoke about the need for having a willing heart.

Someone has said “It is not what you’d do with a million, if riches should e’er be your lot, but what are you doing at present, with the dollar and a quarter you’ve got.”

Third question: What Priority should tithing be given?

A. In our text two phrases emphasize the priority of this responsibility. The first phrase is the word “rob.” Malachi indicates that refusal to tithe is equivalent to robbing God. That is found in verse 8. In verse 9 we are told that refusal to tithe can lead to a “curse.” God’s chosen nation was instructed to honor Him with a tithe. Those two difficult phrases emphasize God’s opinion on this subject.

B. Another passage emphasizes the priority of tithing. “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 to the Lord.” Lev. 27:30 (NKJV) When something is holy it is set aside. It is distinct. It is untouchable. A believer should not pay for a car, truck (as bad as I want one) or house with the tithe. It belongs to God.

Whenever something is a priority it is characterized by two special decisions.

1. A priority is protected.

2. A priority is given commitment.

Ill- Last Saturday Alabama and South Carolina played football. The game was played in South Carolina but the game was televised in Tuscaloosa. Many Alabama fans made that game a priority. They protected the time and they made a commitment of the time to watch it. Whenever you decide to tithe you will protect that portion of your money for God and you will be committed to the practice.