Scripture Reference: Deuteronomy 12-13; 18:9-22

4. Bringing Tithes and Offerings

Please read Deuteronomy 12:17-19 for the background to this section.

The practice of bringing 10 percent of the produce to the Lord antedates the Law, for Abraham tithed (Genesis 14:17–20; Hebrews 7:4) and so did Jacob (Genesis 28:22). In most places in the world today, God’s people bring money rather than produce. The New Testament plan for giving is found in 2 Corinthians 8–9, and though tithing isn’t mentioned, generous giving from the heart is abundantly encouraged. If believers under Law could give the Lord 10 percent of their income, that’s certainly a good place for believers who live under the New Covenant to start their giving. However, we shouldn’t stop with 10 percent but should give systematically as the Lord has prospered us (1 Corinthians 16:1–2). The New Testament Scriptures tell us to give as the Holy Spirit Himself leads us to give, but always graciously and cheerfully.

The priests and Levites had no inheritance in the land of Israel, for the Lord was their inheritance (Numbers 18:20; Deuteronomy 10:8–9; Joshua 13:14, 33; 14:13; 18:7); so they trusted God for His provision through the people. God assigned to the priests portions from various sacrifices (Leviticus 6:14–7:38) as well as the firstfruits of the harvests and the firstborn animals (Numbers 18:8–20). The Levites received the people’s tithes and in turn gave a tithe of that to the priests (Numbers 18:20–32). The people also brought an extra tithe every three years, which was shared with the poor (Leviticus 27:28–29). People who lived too far from the sanctuary were permitted to sell the produce and with the money buy a substitute sacrifice when they arrived (Deuteronomy 14:24–26), and if they didn’t do so, they were fined (Leviticus 27:31).

It’s a basic principle in Scripture that those who serve the Lord and His people should have the support of God’s people. “The laborer is worthy of his wages” (Luke 10:7) and “those who preach the gospel should live from the gospel” (1 Corinthians 9:14). Believers who receive spiritual blessings from teachers and preachers should share material blessings with them (Galatians 6:6–10; 1 Timothy 5:17–18). Paul saw the supporting gifts of God’s people as spiritual sacrifices dedicated to the Lord (Philippians 4:10–19). If all of God’s people practiced the kind of giving described in 2 Corinthians 8–9, there would be no church debts, God’s servants would be provided for, and the work of the Lord would prosper around the world.

To Be Continued

Adapted and modified excerpts from Warren W. Wiersbe, Be Equipped, “Be” Commentary Series.
Unless otherwise noted, Scripture taken from the New King James Version®, NKJV © 1982 by Thomas Nelson.
Used by permission. All rights reserved.