Summary: An Exploration of the Biblical Concept of Tithing.

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DATE: July 08, 2001

TEXT: Malachi 3:7-10

THEME: "The Lord’s Tithe"


“Average church(Gallup Poll) 17% say they tithe but only 3% actually do. 40% will give nothing in a year. 91% say they make more money than they ever have in their life. 71% of pastors believe that church members have changed from stewards into consumers.”

“According to the Barna Research Group (BRG), giving to churches dropped significantly last year, even by those identified as born-again Christians. Seventy percent of them gave to the church last year, down from 84 percent the previous year. Their average total gift for the year also fell 19 percent from 1999 to $1,166. The nationwide survey of 1,005 adults also found that although 32 percent of born-again believers claimed to tithe, a check of their household income revealed that only 12 percent actually did. 29% of adults surveyed in 1997 actually believe that Bible commands us to tithe.”



The word “tithe” comes from Hebrew maazer and Greek dekate both of which mean a “tenth.” Tithing thus refers to the practice of giving a tenth or ten percent of one’s income to the Lord.


The central purpose of the tithe is the Lord’s service (Num. 18:20-24) The LORD said to Aaron, "You will have no inheritance in their land, nor will you have any share among them; I am your share and your inheritance among the Israelites. 21 "I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting. 22 From now on the Israelites must not go near the Tent of Meeting, or they will bear the consequences of their sin and will die.

23 It is the Levites who are to do the work at the Tent of Meeting and bear the responsibility for offenses against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites.

24 Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: ‘They will have no inheritance among the Israelites.’"; (Neh. 12:44) At that time men were appointed to be in charge of the storerooms for the contributions, firstfruits and tithes. From the fields around the towns they were to bring into the storerooms the portions required by the Law for the priests and the Levites, for Judah was pleased with the ministering priests and Levites.


q It is a command of God Deut. 12:11 Then to the place the LORD your God will choose as a dwelling for his Name— there you are to bring everything I command you: your burnt offerings and sacrifices, your tithes and special gifts, and all the choice possessions you have vowed to the LORD.

q It is encouraged by the Lord Jesus Christ (Matt. 23:23) "Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices— mint, dill and cummin. But you have neglected the more important matters of the law— justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former.; (Luke 11:42) "Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone.

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