How God Sees Tithing
by Karl D. Coke, Ph.D.

The Lord God Almighty established tithing. Tithing is not the invention of man, nor is it his property. Leviticus 27:30 says, "A tithe of everything from the land, whether grain form the soil or fruit form the tree, belongs to the Lord: it is holy to the Lord." The reason God established tithing is to bless everything the tither puts his hands to, and to have that tither take God's tithe and give it to the man of God. God uses His tithe to finance His work on earth.

Men have taught that tithing ended with the writing of the New Testament. This has led many believers into the false notion that God has changed. The Greco-Roman church, in its attempt to de-Judaize itself, has thrown away God's blessing which comes when God's people tithe. God has not changed.

A passage quoted by pastors attempting to raise their budgets is Malachi 3. Almost without exception, these pastors fail to notice the context of verse number l0 (their favorite). The context of verse l0 is verses 6 through 12. Verse 6 says, "I the Lord do not change." In the very context of "bring all the tithes into the storehouse" is the statement that God does not change.

He did not change when the New Testament was compiled, nor has He changed now! God established tithing as long as there are men on the earth and there are crops to be harvested.

Sowing and Reaping

God instituted the concept of "sowing and reaping." In Genesis 1:9-13 God created all plants and their reproductive process. In Genesis 8:22 He confirms that seedtime and harvest will continue as long as the earth endures. Solomon affirms God's plan in Ecclesiastes 3:1-2 when he says, "There is a time for everything, and a season for every activity under heaven: a time to be born and a time to die, a time to plant and a time to uproot . . . " The Apostle Paul told the Church at Galatia: "A man reaps what he sows" (Galatians 6:7). He told the Church at Corinth, "Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously" (II Corinthians 9:6). As in farming, a thither "reaps" what he "sows."

A tither's heart is as important to God as the act of tithing itself. The two must be in harmony. One should never think that God does not notice the heart during the act of giving. The heart should be totally free to participate in God's divine plan of reaping in direct proportion to what has been sown.

God's main purpose in tithing is to bless everything the tither puts his hands to. His blessing results from witnessing the obedience of the tither as affirmed by the act of tithing. Deuteronomy 12:7 says of the tither, "There in the presence of the Lord your God, you and your families shall eat and shall rejoice in everything you have put your hand to, because the Lord your God has blessed you." This is affirmed in Deuteronomy 14:29 where it again says, " . . . so that the Lord your God may bless you in all the work of your hands." God instructs His people to give to the poor in Deuteronomy 15:10 and affirms again, "Give generously to him and do so without a grudging heart; then because of this the Lord your God will bless you in all your work and in everything you put your hand to."

Without a doubt, God desires to bless all who tithe. Tithing is an affirmation to Him that He has done all things well. To the Biblical Jew, the tithe (10%) represents the whole (l00%). When one gives l0% of his increase back to God, he is actually giving all God has given him back to God! This is why tithing is such a great revealer of man's heart. The heart which refuses to tithe is the heart which denies that God gave all in the first place. A man who refuses to tithe is a man who is trying to bless himself. Who would run the risk of trying to bless himself with 10% of his gross income? It would make more sense for that believer to release God to bless his remaining 90%!

Will a Man Rob God?

The scripture says in Malachi 3:8,9: "Will a man rob God? Yet you rob me. But you ask, 'How do we rob you?' In tithes and offerings. You are under a curse--the whole nation of you--because you are robbing me." Since God does not need money or grain, what a non-tither is robbing from God is God's blessing! From the Lord's point of view, a man who refuses to tithe is disobediently trying to bless himself. In this act, he is robbing God of the opportunity to carry out His main purpose in tithing--to bless everything that man puts his hand to.

The tithe is the Lord's. Once it has been given to God, He gives it to those whom He has called to serve His people on earth. The definitive chapter in the Bible which explains this is Numbers l8. Both God's call into ministry and God's support of ministers are covered in this chapter. Numbers l8:2l says of the Lord, "I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving in the Tent of Meeting." The Lord said directly to the priests in Numbers l8:31: "You and your households may eat the rest of it anywhere, for it is your wages for your work at the Tent of Meeting." Jesus said of this principle in Luke 10:7: " .. . for the worker deserves his wages." The Apostle Paul refers to all of the above in I Corinthians 9:l3,l4: "Don't you know that those who work at the temple get their food from the temple, and that those who serve at the altar share in what is offered on the altar? In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel."

To make sure that all men know who the qualified men are who receive God's tithe, Numbers l8 makes the following four points:
l. The Lord himself selects (calls) ministers.
2. The Lord gives minister to his people as a gift.
3. All ministers must be firstly dedicated to the Lord.
4. Ministers do the Lord's work "at" the Tent of Meeting (not "of").

References to the tithe are found in both the Old Testament and the New Testament, but the main portions are incorporated in the Mosaic legislation. The principle passages are:
l. Leviticus 27:30-33,
2. Numbers 18:21-32,
3. Deuteronomy 12:5-18,
4. Deuteronomy 14:22-29,
5. Deuteronomy 26:1-19.

The definitive chapter on tithing in the entire Bible is Deuteronomy 26. What is particularly important is the appearance of the phrase, To the Lord your God, ten times in this chapter. All tithe is given "to the Lord your God." The word 'tithe' in Hebrew is ma aseyr and simply means from ten or one tenth. "Tithe" in Greek is apodekateuo and comes from two words: apo meaning 'from' and deka meaning 'ten.' The point here is that the familiar word tithe in both Hebrew and Greek means "from ten" or "a tenth part." There is no doubt biblically that "tithe" means one tenth. There should be no discussion over how much God expects His saints to give him.

Importance of the Number Ten

Ten represents one hundred. When giving God one tenth, man actually gives God all. This way of giving reveals man's heart to God. A correct heart says, 'God, you have given me all that I have, I now give it all back represented by this one tenth. Freely I have received, freely I now give. By my act of tithing, I declare you are my God, and you declare that I am your treasured possession.'

In Israel, as in other peoples, the importance of the number ten is linked with original reckoning of the fingers. Thus, ten is the basis of the 'dekadic' system which arose in antiquity. In the Old Testament, for example, ten is an important and recurring number. The Law of God is given in 'Ten' commandments (Exodus 20 and Deuteronomy 5). The power of God is revealed to Pharaoh in 'ten' plagues (Exodus 7-11). There are 'ten' patriarchs before the flood (Genesis 5). 'Ten' is a prominent number in the measurements of Noah's ark (Genesis 6:l5), the Tabernacle (Exodus 26-27) and Solomon's Temple (I Kings 6:7).

The number ten is prominent in Abraham's life as he is tested and perfected "ten" times (Ab., 5,3). According to the Megillot, (Meg., 4,3) the world is created by ten words from God. Jesus proves his Messianic powers with 'ten' miracles (Matthew 8-9). Both in Revelation and Daniel, ten horns represent power. "Ten" sins exclude one from God's kingdom (I Corinthians 6:9).

Receiving and Handling the Tithe Properly

It is equally important to God that the man of God properly receive the tithe. How the man of God receives tithe is critical to God. There must be a "face to face" encounter between tither and man of God to keep the integrity in the act. In Numbers l8:32 God lets all men of God know that they must "not defile the holy offerings of the Israelites." The tithe is given as an offering unto the Lord God, not as a debt owed. Therefore it must be received properly by the man of God without defilement.

There are two aspects of tithing rarely discussed in a local congregation. They are: l) What is the proper way to receive the tithe? and, 2) How should the tithe be handled after it is received? Since there is little instruction on these two critical points, believers tend to follow their own "organizational guidelines." Unfortunately, tithers in this condition are left without knowledge of how God looks at tithing, the affirmation of the tither's covenant with Him. They do not experience the blessing of God "to bless everything they put their hands to." Most congregations collect the tithes in an impersonal manner and then ask God to bless the offering. Tithing should be intimately personal with the man of God who should then bless the tither, not the offering. Tithing should be "on bended knee" rejoicing before the Lord God for all the good He has brought into the tither's household.

Among God's intended uses of the tithe, the following are abundantly clear in Scripture:
l. God expects a portion to be used for benevolence (Deut. 14:28,29; John 12:8; James l:27; & I Timothy 5:3).
2. God's people are to eat from the tithe during their three annually required trips to Jerusalem for the Lord's Festivals (Deut. l6:l6, l4:22-27).
3. Men of God are to provide "pasture" for God's sheep (Zechariah ll:4; Isaiah 49:l0) which mean to "meticulously prepare" for them (Hebrews 13:20, 21).
4. Men of God are to live from the tithe (Numbers l8:21, 3l; Luke l0:7 & I Cor. 9:7-14).

God uses simple principles to convey His truth to mankind. While conveying the principle of tithing, God made giving one tenth easy to remember. In Deuteronomy chapter 26, God uses 'ten' steps to properly tithe in order for man not to forget the number ten. In most congregations today, only four of the ten Biblical steps are honored. The full purpose of tithing cannot be comprehended without completing all ten steps. To remove any step in order to receive tithes more quickly causes people to resent offerings and sermons about 'budget needs.' To complete all ten steps of tithing encourages people to give more and causes other areas in their lives to improve vastly. Proper tithing is God's window into an obedient heart.

The ten principles or steps of tithing, from Deuteronomy 26, are:
l. Work (26:l)
Principle # l of tithing is that you work in the provision of the Lord.
2. Set aside your firstfruits (26:2)
Principle # 2 of tithing is that you set aside your firstfruits.
3. Go (26:2b)
Principle # 3 of tithing is that you go to the place chosen by God to tithe.
4. Declare to the man of God (26:3)
Principle #4 of tithing is to declare to the man of God your spiritual citizenship.
5. Surrender God's tithe (26:4)
Principle #5 of tithing is to surrender God's tithe as a sacrifice to the Lord.
6. Declare before the Lord your God (26:5-10a)
Principle #6 of tithing is to declare before God your descendancy from Abraham and that you are a citizen of His kingdom by birth.
7. Humble yourself before God (26:10b)
Principle #7 of tithing is to kneel in worship before the Lord your God.
8. Rejoice over the good God gives (26:ll).
Principle #8 of tithing is to rejoice with all who surround you over the good the Lord your God has brought into your house.
[These first steps complete the transaction of giving God His tithe. The final two steps move God's tithe to the man of God by the hand of the tither.]
9. Give God's tithe to man of God (26:12)
Principle #9 of tithing is to give to the man of God (on God's behalf) God's tithe.
l0. Declare to the Lord your God (26:13-15)
Principle #10 in tithing is to declare to the Lord your God that your heart was pure during the whole episode of tithing proving by the fact that you did not even borrow from it.

Tithing is not done to meet budgets. Tithing is done to obey God, to invoke His blessing upon the tither, and to cooperate with God as He finances His work on earth. People should place their tithe into the "storehouse" which feeds them, cares for the needy, finances the building of relationships out of which grows ministry, and supports fully the man of God. Tithing is the affirmation God looks for to see if you intend to obey all His commands. It is the revealer of the heart. Tithing is not placing yourself "under the Law." It is the releasing of God to bless everything you put your hands to.Jesus said, Give to Caesar what is Caesar's (taxes) and give to God what is God's" (tithes and offerings). You should pay taxes and tithe then your budget begins. That is how God sees tithing.

Dr. Karl D. Coke is an internationally acclaimed Hebrew scholar and teacher whose expertise in the original languages of Scripture causes the Bible to come alive for his audiences and readers. He is the president of Redirection, a ministry that established the home as the center for spiritual development among Christian communions. Karl, his wife Karen, and their daughter Kristin, live in Charlotte, NC, where he also pastors Restoration Family Fellowship.