I believe that tithes and offerings are ordained of God for the provision of the ministry and spread of the gospel. The giving of tithes and offerings is not, nor has ever been for the establishment of righteousness, rather it demonstrates the individual's recognition of the provision the LORD God has made for our very existence, and is an acknowledgment that all things belong to God. As such, the tithe is a basic form of worship that all believers ought to partake of. Scripturally, the tithe is a set proportion that the individual must give for it to be properly regarded as a tithe. The tithe is set at a tenth of all. Though offerings are similar to tithes, they are not set as to the proportion of an individual's increase. Rather, the offering can be of any amount, or type that is Scripturally acceptable to the LORD God. Nevertheless, in all cases, both tithes and offerings must be freely given to be acceptable to, and accepted of the LORD God. In this, the grace the Lord has bestowed upon the individual in salvation, ought to be reflected in the joy of giving unto the LORD.
Genesis 14:18-20; Hebrews 7:1-6; Hebrews 10:1-6; II Corinthians 8:3-7; I Corinthians 16:2; Deuteronomy 14:22-23; Numbers 18:23-26; Matthew 23:23; II Chronicles 31:2-6; Leviticus 27:30; Malachi 3:10; Genesis 4:3-5; Exodus 25:1-8; Leviticus 1:1-3; Ephesians 5:1-2; Romans 12:1-2; II Corinthians 9:5-11).
And Melchizedek king of Salem brought forth
bread and wine: and he was the priest of the most high
God. And he blessed him, and said, Blessed be Abram of
the most high God, possessor of heaven and earth: And blessed be
the most high God, which hath delivered thine enemies into thy
hand. And he gave him tithes of all. (Genesis
14:18-20)
For this Melchisedec, king of Salem, priest of the most high God,
who met Abraham returning from the slaughter of the kings, and
blessed him; To whom also Abraham gave a tenth part of all; first
being by interpretation King of righteousness, and after that
also King of Salem, which is, King of peace; Without father,
without mother, without descent, having neither beginning of
days, nor end of life; but made like unto the Son of God; abideth
a priest continually. Now consider how great this man
was, unto whom even the patriarch Abraham gave the tenth
of the spoils. And verily they that are of the sons of Levi, who
receive the office of the priesthood, have a commandment to take
tithes of the people according to the law, that is, of their
brethren, though they come out of the loins of Abraham: But he
whose descent is not counted from them received tithes of
Abraham, and blessed him that had the promises. (Hebrews
7:1-6)
For the law having a shadow of good things to come, and
not the very image of the things, can never with those sacrifices
which they offered year by year continually make the comers
thereunto perfect. For then would they not have ceased to be
offered? because that the worshippers once purged should have had
no more conscience of sins. But in those sacrifices there
is a remembrance again made of sins every year. For
it is not possible that the blood of bulls and of goats
should take away sins. Wherefore when he cometh into the world,
he saith, Sacrifice and offering thou wouldest not, but a body
hast thou prepared me: In burnt offerings and sacrifices
for sin thou hast had no pleasure. (Hebrews
10:1-6)
For to their power, I bear record, yea, and beyond
their power they were willing of themselves;
Praying us with much intreaty that we would receive the gift, and
take upon us the fellowship of the ministering to the
saints. And this they did, not as we hoped, but first
gave their own selves to the Lord, and unto us by the will of
God. Insomuch that we desired Titus, that as he had begun, so he
would also finish in you the same grace also. Therefore, as ye
abound in every thing, in faith, and utterance, and
knowledge, and in all diligence, and in your
love to us, see that ye abound in this grace also.
(2 Corinthians 8:3-7)
Upon the first day of the week let every one of you lay by him in
store, as God hath prospered him, that there be no gatherings
when I come. (1 Corinthians 16:2)
Thou shalt truly tithe all the increase of thy seed, that the
field bringeth forth year by year. And thou shalt eat before the
LORD thy God, in the place which he shall choose to place his
name there, the tithe of thy corn, of thy wine, and of thine oil,
and the firstlings of thy herds and of thy flocks; that thou
mayest learn to fear the LORD thy God always. (Deuteronomy
14:22-23)
But the Levites shall do the service of the tabernacle of the
congregation, and they shall bear their iniquity: it shall
be a statute for ever throughout your generations, that
among the children of Israel they have no inheritance. But the
tithes of the children of Israel, which they offer as an heave
offering unto the LORD, I have given to the Levites to inherit:
therefore I have said unto them, Among the children of Israel
they shall have no inheritance. And the LORD spake unto Moses,
saying, Thus speak unto the Levites, and say unto them, When ye
take of the children of Israel the tithes which I have given you
from them for your inheritance, then ye shall offer up an heave
offering of it for the LORD, even a tenth part
of the tithe. (Numbers 18:23-26)
Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe
of mint and anise and cummin, and have omitted the weightier
matters of the law, judgment, mercy, and faith: these ought ye to
have done, and not to leave the other undone. (Matthew
23:23)
And Hezekiah appointed the courses of the priests and the Levites
after their courses, every man according to his service, the
priests and Levites for burnt offerings and for peace offerings,
to minister, and to give thanks, and to praise in the gates of
the tents of the LORD. He appointed also the king's
portion of his substance for the burnt offerings, to
wit, for the morning and evening burnt offerings, and the
burnt offerings for the sabbaths, and for the new moons, and for
the set feasts, as it is written in the law of the LORD.
Moreover he commanded the people that dwelt in Jerusalem to give
the portion of the priests and the Levites, that they might be
encouraged in the law of the LORD. And as soon as the commandment
came abroad, the children of Israel brought in abundance the
firstfruits of corn, wine, and oil, and honey, and of all the
increase of the field; and the tithe of all things
brought they in abundantly. And concerning the children of Israel
and Judah, that dwelt in the cities of Judah, they also brought
in the tithe of oxen and sheep, and the tithe of holy things
which were consecrated unto the LORD their God, and laid
them by heaps. (II Chronicles 31:2-6)
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 unto the
LORD. (Leviticus 27:30)
Bring ye all the tithes into the storehouse, that there may be
meat in mine house, and prove me now herewith, saith the LORD of
hosts, if I will not open you the windows of heaven, and pour you
out a blessing, that there shall not be room enough to receive
it. (Malachi 3:10)
And in process of time it came to pass, that Cain brought of the
fruit of the ground an offering unto the LORD. And Abel, he also
brought of the firstlings of his flock and of the fat thereof.
And the LORD had respect unto Abel and to his offering: But unto
Cain and to his offering he had not respect. And Cain was very
wroth, and his countenance fell. (Genesis 4:3-5)
And the LORD spake unto Moses, saying, Speak unto the children of
Israel, that they bring me an offering: of every man that giveth
it willingly with his heart ye shall take my offering. And this
is the offering which ye shall take of them; gold, and
silver, and brass, And blue, and purple, and scarlet, and fine
linen, and goats' hair, And rams' skins dyed red, and
badgers' skins, and shittim wood, Oil for the light, spices for
anointing oil, and for sweet incense, Onyx stones, and stones to
be set in the ephod, and in the breastplate. And let them make me
a sanctuary; that I may dwell among them. (Exodus
25:1-8)
And the LORD called unto Moses, and spake unto him out of the
tabernacle of the congregation, saying, Speak unto the children
of Israel, and say unto them, If any man of you bring an offering
unto the LORD, ye shall bring your offering of the cattle,
even of the herd, and of the flock. If his offering
be a burnt sacrifice of the herd, let him offer a male
without blemish: he shall offer it of his own voluntary will at
the door of the tabernacle of the congregation before the LORD.
(Leviticus 1:1-3)
Be ye therefore followers of God, as dear children; And walk in
love, as Christ also hath loved us, and hath given himself for us
an offering and a sacrifice to God for a sweetsmelling savour.
(Ephesians 5:1-2)
I beseech you therefore, brethren, by the mercies of God, that ye
present your bodies a living sacrifice, holy, acceptable unto
God, which is your reasonable service. And be not
conformed to this world: but be ye transformed by the renewing of
your mind, that ye may prove what is that good, and acceptable,
and perfect, will of God. (Romans 12:1-2)
Therefore I thought it necessary to exhort the brethren, that
they would go before unto you, and make up beforehand your
bounty, whereof ye had notice before, that the same might be
ready, as a matter of bounty, and not as of
covetousness. But this I say, He which soweth sparingly
shall reap also sparingly; and he which soweth bountifully shall
reap also bountifully. Every man according as he purposeth in his
heart, so let him give; not grudgingly, or of necessity:
for God loveth a cheerful giver. And God is able to make
all grace abound toward you; that ye, always having all
sufficiency in all things, may abound to every good
work: (As it is written, He hath dispersed abroad; he hath given
to the poor: his righteousness remaineth for ever. Now he that
ministereth seed to the sower both minister bread for
your food, and multiply your seed sown, and increase the
fruits of your righteousness;) Being enriched in every thing to
all bountifulness, which causeth through us thanksgiving to God.
(II Corinthians 9:5-11)