a.) What is Tithe? Tithe is the tenth percent of our total income, which include basic salary, allowances and any other extra money you receive, such as tips, honorarium, or any source of fund that increases your income, etc. 2Chro. 31:5-6, Deut 14:22-25, Number 18:28-30, Exodus 22:29.

b.) Whose Tithe Is It? Tithe belongs to God. When you pay your tithe, you are indirectly paying it to God and not to your Pastor as some presumed. The fact remains that once you pay your tithes, you have no other obligation to know how it goes. It is for God. Lev. 27:30-32.

c.) When I Pay My Tithe, Am I Doing God A Favour? Do I desire His favour or thanks? The answer is capital “NO”. You are simply giving Him what belongs to Him. Therefore, you don’t desire thanks from Him.

d.) When I Fail To Pay My Tithe, What Happens? You are simply robbing God, and also putting yourself and your family under a terrible curse. All robbers shall not inherit the kingdom of God. Malachi 3:8-9, 1Cor 6:9-10.

e.) Can I Pay Out Of My Tithe? The answer is “Yes”, but you are to pay 20% in addition to God, if you find it difficult to pay 10%. How can you be able to pay 15%. Therefore it’s advisable not to borrow it at all because it could be difficult to pay back. (Lev 27:31).

f.) When I Fail To Pay My Tithe, To Whom Do I Pay It To? The answer is to the devil. The truth is that both Christian and pagans pay their tithes to two different sources, either to God or to the devil. Matt 6:24, Luke 16:13

g.) Through What Possible Ways Do We Pay It To The Devil?

Haggai 1:3-9

 Incurring increasing expenditure unnecessary

 Through sickness and disease

 Constant break down of car

 Through court cases and police bail

 Lost of valuable items and cash

 Acute poverty

 Difficulties of one’s life

 Running into loss

 Etc

Eccl 5:13-19

h.) Who Are The Beneficiaries Of Tithes? The priests and the high priests. Tithes are meant to take care of all the priests or pastors, including widows and orphanage. Tithes are not meant to build sanctuaries or cathedrals or any other thing. Num 18:24, Deut 14:28-29, Deut 26:12-13, Num 18:20, 21, 24

i.) Tithe Of Tithe, What Is It About? This is 10% of the total tithes put together. This is after putting the whole tithes together at one source as directed by the high priest or the General Overseer of the church, and then the whole tithes will be tithed again. Nehemiah 10:38.

j.) Who Is The Beneficiary Of The Tithe of Tithes? (The High Priest). The organization or church decides who the high priest should be. Some churches pay their tithe of tithes to other ministries or church leaders that are of good reputations. Such high priest must be men of good report and true servant of the Lord. Not false prophets, nor men that called themselves into the ministry. Num 18:25-28, 2Chro 31:9-12.


a.) What Is Offering? Deut 16:17; 16:10, 11, 1Cor 16:2. What we give to Almighty God from our substance has no appreciation. It is a free will offering and it has to be given with cheerfulness, not with struggling. It is a pity that some of us are master to our maker. Note, whatever you have is give to you by God. John 3:27, 2Cro 9:6-7, Prov. 11:24-25, Gal 6:7-9.

b.) What Happens When I Pay Tithes And Fail To Give Offering? Your obedience is not complete. There is danger in half obedience. Prov. 3:9-10.

c.) What Do We Stand To Gain When We Pay Our Tithes And Offerings Correctly?

 God will use your offering to release your due blessings to you Deut. 28:8

 Your offering is like a trigger of a gun that is used to release your blessings

 Financial miracle or favour

 Due and undue promotion

 Good health for yourself and your family

 Your bank account will never go red

 Profit making and end to loss

 End to poverty

 Etc

d.) How Big Should My Offering Be? As big as the Lord has blessed you. Deut 16:10,17


First fruits demanded, all first fruits belong to God Almighty. These include first salary, first profit, salary increase and first fruits of your productivities. Prov. 3:9-10, Exodus 22:29-30, Deut 26 26:2, Neh. 10:35-37, Deut 15:19, Rom 11:16, Micah 4:13.

Growth of Tithe, Offering And First Fruit

• Investment

o In Business - (Matthew 25:14-30) – Mixed i.e. vs 16-17 - Trading, vs 27 - Banking

o In God - (Malachi 3:8-10, Proverbs 3:9-10)

o In God - (Luke 6:38) – The Law of Divine Return i.e. give to God and God gives to you

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