We are doubly God’s property, because He created us and because He redeemed us (John 1:1, 18; John 3:16). We lost all when sin came into the world (Gen. 3:17–19). God gave us a chance through His covenant to regain what was forfeited. Our acceptance of the covenant includes our restoration; development; and the return of everything that we have, and are, to God: our time, body, talents, and our possessions.
God gives us the strength to acquire riches. We should remember that the purpose of all we are given is to confirm His covenant with us (Deut. 8:17, 18). As Lord and Creator, God has the right to require of us a tithe of all our possessions or increase for the completion of His final work. After all, only God can open the windows of heaven to bless beyond measure those who are faithful (Mal. 3:10–12).
Moreover, returning tithe is an act of faith that brings God’s people closer to Him (Mal. 3:9, 10). But the divine covenant commands that “all” the tithes should be taken to the storehouse, the administrative and financial headquarters of God’s people (Mal. 3:10). “All” the tithe also must be used to sustain the ministers in God’s work (2 Chron. 31:11–21, Neh. 12:44–47, Neh. 13:8–14).
Finally, to be a faithful tithe, the tithe must be given before any personal use or deduction on “all” the increase with which we are blessed (Prov. 3:9, Matt. 6:33). Faithfulness has spiritual meaning and power because we know it is the result of God’s grace. God gave us salvation and blessings through the covenant that He established, which was sealed with the blood of Jesus, His Son (Heb. 12:24).
Part II: Commentary
In the Bible, the word “tithe” (in Hebrew: maaser) literally means “tenth.” Therefore, there is no biblical basis for using any other percentage in relation to this word besides 10 percent. However, this word is used in two other biblical practices also called “tithe”: the king’s tithe and the second tithe.
Two Temporary Tithes
1. The King’s Tithe: The king’s tithe was a tax established in the days of Saul (1 Sam. 8:11, 15, 17). This tithe was not part of the covenant and ceased with the end of the Jewish monarchy.
2. Second Tithe (in Hebrew: maaser sheni): (See Ellen G. White, Patriarchs and Prophets, chapter 51.) This tithe ended with the destruction of the temple and the nation of Israel, as it depended on the seven-year cycle (Deut. 14:22–29, Deut. 15:1, Deut. 26:12), which started only when the Israelites entered the Promised Land (Lev. 25:1–7).
The second tithe was spent by the family on the annual visit to the sanctuary. The exception to this practice occurred during the third and sixth years of the seven-year cycle, when the second tithe was saved at home to provide a feast and assistance to those who didn’t own land (Deut. 14:28, 29). As such, the second tithe wasn’t taken to the storehouse, and it was not a ministerial tithe. (See Fred Skolnik and Michael Berenbaum, Encyclopaedia Judaica, 2nd ed. [Farmington Hills, MI: Thomson Gale, 2007], vol. 8, pp. 254, 313, 314.)
The Permanent Ministerial Tithe
The ministerial tithe is different from the other two tithes mentioned above. Unlike the king’s tithe and the second tithe, the ministerial tithe remains in perpetuity, until the gospel mission is completed. At that point, all nations will see that God’s people are blessed (Mal. 3:12), and many of the nations will have accepted the good news of salvation (Matt. 28:19).
The ministerial tithe is independent of the Levitical system and is part of the priesthood of Melchizedek, which is that of Jesus (Gen. 14:18–20, Heb. 7:1–12).
Moreover, there are no Bible references indicating the end of the ministerial tithe. The text in Hebrews 7:12 does not point to the end of the system of tithing but to the end of the law “of the Levitical priesthood,” which was now replaced by the priesthood of Melchizedek (Heb. 7:12–15). Just like the Sabbath, worship, and relationships with others, the duty to tithe remains unchanged for those who accept the divine covenant.
Let’s look at six principles and practices of tithing:
1. The “entire” ministerial tithe should be taken to the storehouse. The purpose of the ministerial tithe always has been to exclusively support the priestly ministry (Gen. 14:18–20, Lev. 27:30–34, Num. 18:21–24, Mal. 3:8–10).
2. Money was scarce in the ancient Middle East; thus, there was an emphasis on tithes and offerings to be taken to the sanctuary in goods and animals.
3. The tithe doctrine is based on all Scripture and not only on the Levitical period texts. In the first instances where tithe is mentioned, the Bible instructs that the principle of tithing includes “all” (Gen. 14:20, Gen. 28:22); that is, all possessions or increase.
4. Considering the size of the depositories in the tabernacle or the temple, it would be unrealistic to imagine that the tithes of the entire nation of Israel, given in goods and animals, would fit in the sanctuary’s depositories.
5. Furthermore, the reference in the Bible to agricultural produce and animals is only an allusion to the most common products. However, the tithe could be converted to money when convenient (Gen. 14:20, Gen. 28:22). (See Fred Skolnik and Michael Berenbaum, Encyclopaedia Judaica, vol. 19, pp. 736, 737; also vol. 1, pp. 47, 48, 83, 139; vol. 8, pp. 254, 313, 314 of this same series.)
6. Moreover, the Bible section dealing with tithing of agricultural produce establishes that this tithe could be exchanged for money, according to the law of redemption of holy things (Lev. 27:31). In this case, the corresponding tithe amount to be redeemed should be paid, plus a fine of one-fifth in shekels (571-gram silver bars), which were the currency of the sanctuary (Lev. 27:8–12, 19, 25, 31). All estimations of holy things, including the tithe, were done by the priest (Lev. 27:8, 12) before the tithe could be redeemed (Lev. 27:31).
Gross and Net
Biblically, the tithe is payable on every “blessing” that results in increase, without any specific reference to the gross or net amount relating to tithe. The word “blessing” may include the concepts of “prosperity” and “gift,” because all that we have are gifts received from God (Deut. 16:17, Deut. 28:8). Consequently, the tithe should be calculated on all that He gives.
“Increase” and “prosperity” are words that imply an “increase” in the amount or quantity of possessions and, consequently, shall be tithed, whether it is a gift, inheritance, salary, investment, or anything that is found. Yet, we receive many other blessings that are not material resources but should stir up our gratitude for the Lord’s kindness.
In Hebrew, the word for the “goods” that Abraham tithed (Gen. 14:16, 20) is rekush. This word is applicable to animals; food; and such valuable items as gold, silver, and clothes, which were conveyable goods. These were goods he did not possess before, thus indicating an increase. Therefore, tithe should be calculated on all financial and asset gains.
“A tithe of all our increase is the Lord’s. He has reserved it to Himself, to be employed for religious purposes. It is holy. Nothing less than this has He accepted in any dispensation.”—Ellen G. White, Counsels on Stewardship, p. 67.
Storehouse
Storehouse means more than a mere depository. The storehouse was an administrative, and financial, management system of the sanctuary, revived in the days of King Hezekiah, after the apostasy of his predecessors (2 Chronicles 31). This same system was later restored by Nehemiah (Neh. 10:38, 39; Neh. 12:44; Neh. 13:5, 12, 13).
There was in that sanctuary organization system a group of treasurers who managed some special offerings (terumah), dedicated things and tithes, which were intended for the Levites and priests (2 Chron. 31:12, 13). There was another team in charge of other types of offerings: freewill offerings (nedabah), and the most holy things (2 Chron. 31:14).
The exclusive purpose of tithes was to sustain the ministerial workers—Levites and priests (Num. 18:21–28, Neh. 10:37–39, Mal. 3:10). This system, sanctioned by God, was originally designed according to His will (2 Chron. 31:21, Mal. 3:10) and used in the Old Testament for approximately 1,400 years.
Although many of us today live in an industrialized society (as opposed to an agricultural one), the storehouse principle established by God still remains valid, enabling institutional unity and equitable distribution of resources so that the gospel may be preached locally and around the world.
There was a separation of the depositories in the storehouse, with specific chambers to store tithes and other chambers for offerings. This system was put in place to avoid the improper use of the ministerial tithe in general church expenses.
Today, as in the past, it is essential for the worshiper to identify his or her monetary gift, indicating whether it is tithe or offering. This identification enables the treasurers to correctly calculate and use the tithes to pay ministers and designate offerings for other expenses, according to biblical principles.
Part III: Life Application
The Bible shows that tithing is an important part of worshiping God and our relationship with Him (Mal. 3:7, 8). So class members should not be surprised that faithfulness in tithing will be examined in the judgment, resulting in a blessing or curse (Mal. 3:9–11). Their faithful tithing opens the “windows” of heaven for a blessing whose liberality and magnitude will draw the attention of the nations (Mal. 3:12).
In what way does tithing strengthen your students’ fellowship with God and enhance the fulfillment of the commission to preach the gospel to the world?
Invite your students to think about the experience of ancient Israel. What spiritual and material losses or blessings may unfaithfulness in tithes and offerings bring to individual church members and to the church, as a whole, today?
“He [God] asks us to acknowledge Him as the Giver of all things. . . . This is the provision God has made for carrying forward the work of the gospel.”—Ellen G. White, Counsels on Stewardship, p. 65.
Abraham returned the tithe after declaring that God is the “most high God, possessor of heaven and earth” (Gen. 14:19). What important reason to tithe does this declaration teach your students?
God regarded tithing of such importance that He included it in the history of Abraham, in Jacob’s vow, in the life of God’s people, and in the description of the ministry of Jesus, represented by Melchizedek and the divine covenant. Ask your students why they think this is so. Lead your class in a discussion about this topic.
Notes
Disclaimer: Contents of these lessons are not intended to be financial advice but is general commentary based on biblical principles. The reader is encouraged to seek competent professional advice which will suit their particular personal situation.
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We are doubly God’s property, because He created us and because He redeemed us (John 1:1, 18; John 3:16). We lost all when sin came into the world (Gen. 3:17–19). God gave us a chance through His covenant to regain what was forfeited. Our acceptance of the covenant includes our restoration; development; and the return of everything that we have, and are, to God: our time, body, talents, and our possessions.
God gives us the strength to acquire riches. We should remember that the purpose of all we are given is to confirm His covenant with us (Deut. 8:17, 18). As Lord and Creator, God has the right to require of us a tithe of all our possessions or increase for the completion of His final work. After all, only God can open the windows of heaven to bless beyond measure those who are faithful (Mal. 3:10–12).
Moreover, returning tithe is an act of faith that brings God’s people closer to Him (Mal. 3:9, 10). But the divine covenant commands that “all” the tithes should be taken to the storehouse, the administrative and financial headquarters of God’s people (Mal. 3:10). “All” the tithe also must be used to sustain the ministers in God’s work (2 Chron. 31:11–21, Neh. 12:44–47, Neh. 13:8–14).
Finally, to be a faithful tithe, the tithe must be given before any personal use or deduction on “all” the increase with which we are blessed (Prov. 3:9, Matt. 6:33). Faithfulness has spiritual meaning and power because we know it is the result of God’s grace. God gave us salvation and blessings through the covenant that He established, which was sealed with the blood of Jesus, His Son (Heb. 12:24).
Part II: Commentary
In the Bible, the word “tithe” (in Hebrew: maaser) literally means “tenth.” Therefore, there is no biblical basis for using any other percentage in relation to this word besides 10 percent. However, this word is used in two other biblical practices also called “tithe”: the king’s tithe and the second tithe.
Two Temporary Tithes
1. The King’s Tithe: The king’s tithe was a tax established in the days of Saul (1 Sam. 8:11, 15, 17). This tithe was not part of the covenant and ceased with the end of the Jewish monarchy.
2. Second Tithe (in Hebrew: maaser sheni): (See Ellen G. White, Patriarchs and Prophets, chapter 51.) This tithe ended with the destruction of the temple and the nation of Israel, as it depended on the seven-year cycle (Deut. 14:22–29, Deut. 15:1, Deut. 26:12), which started only when the Israelites entered the Promised Land (Lev. 25:1–7).
The second tithe was spent by the family on the annual visit to the sanctuary. The exception to this practice occurred during the third and sixth years of the seven-year cycle, when the second tithe was saved at home to provide a feast and assistance to those who didn’t own land (Deut. 14:28, 29). As such, the second tithe wasn’t taken to the storehouse, and it was not a ministerial tithe. (See Fred Skolnik and Michael Berenbaum, Encyclopaedia Judaica, 2nd ed. [Farmington Hills, MI: Thomson Gale, 2007], vol. 8, pp. 254, 313, 314.)
The Permanent Ministerial Tithe
The ministerial tithe is different from the other two tithes mentioned above. Unlike the king’s tithe and the second tithe, the ministerial tithe remains in perpetuity, until the gospel mission is completed. At that point, all nations will see that God’s people are blessed (Mal. 3:12), and many of the nations will have accepted the good news of salvation (Matt. 28:19).
The ministerial tithe is independent of the Levitical system and is part of the priesthood of Melchizedek, which is that of Jesus (Gen. 14:18–20, Heb. 7:1–12).
Moreover, there are no Bible references indicating the end of the ministerial tithe. The text in Hebrews 7:12 does not point to the end of the system of tithing but to the end of the law “of the Levitical priesthood,” which was now replaced by the priesthood of Melchizedek (Heb. 7:12–15). Just like the Sabbath, worship, and relationships with others, the duty to tithe remains unchanged for those who accept the divine covenant.
Let’s look at six principles and practices of tithing:
1. The “entire” ministerial tithe should be taken to the storehouse. The purpose of the ministerial tithe always has been to exclusively support the priestly ministry (Gen. 14:18–20, Lev. 27:30–34, Num. 18:21–24, Mal. 3:8–10).
2. Money was scarce in the ancient Middle East; thus, there was an emphasis on tithes and offerings to be taken to the sanctuary in goods and animals.
3. The tithe doctrine is based on all Scripture and not only on the Levitical period texts. In the first instances where tithe is mentioned, the Bible instructs that the principle of tithing includes “all” (Gen. 14:20, Gen. 28:22); that is, all possessions or increase.
4. Considering the size of the depositories in the tabernacle or the temple, it would be unrealistic to imagine that the tithes of the entire nation of Israel, given in goods and animals, would fit in the sanctuary’s depositories.
5. Furthermore, the reference in the Bible to agricultural produce and animals is only an allusion to the most common products. However, the tithe could be converted to money when convenient (Gen. 14:20, Gen. 28:22). (See Fred Skolnik and Michael Berenbaum, Encyclopaedia Judaica, vol. 19, pp. 736, 737; also vol. 1, pp. 47, 48, 83, 139; vol. 8, pp. 254, 313, 314 of this same series.)
6. Moreover, the Bible section dealing with tithing of agricultural produce establishes that this tithe could be exchanged for money, according to the law of redemption of holy things (Lev. 27:31). In this case, the corresponding tithe amount to be redeemed should be paid, plus a fine of one-fifth in shekels (571-gram silver bars), which were the currency of the sanctuary (Lev. 27:8–12, 19, 25, 31). All estimations of holy things, including the tithe, were done by the priest (Lev. 27:8, 12) before the tithe could be redeemed (Lev. 27:31).
Gross and Net
Biblically, the tithe is payable on every “blessing” that results in increase, without any specific reference to the gross or net amount relating to tithe. The word “blessing” may include the concepts of “prosperity” and “gift,” because all that we have are gifts received from God (Deut. 16:17, Deut. 28:8). Consequently, the tithe should be calculated on all that He gives.
“Increase” and “prosperity” are words that imply an “increase” in the amount or quantity of possessions and, consequently, shall be tithed, whether it is a gift, inheritance, salary, investment, or anything that is found. Yet, we receive many other blessings that are not material resources but should stir up our gratitude for the Lord’s kindness.
In Hebrew, the word for the “goods” that Abraham tithed (Gen. 14:16, 20) is rekush. This word is applicable to animals; food; and such valuable items as gold, silver, and clothes, which were conveyable goods. These were goods he did not possess before, thus indicating an increase. Therefore, tithe should be calculated on all financial and asset gains.
“A tithe of all our increase is the Lord’s. He has reserved it to Himself, to be employed for religious purposes. It is holy. Nothing less than this has He accepted in any dispensation.”—Ellen G. White, Counsels on Stewardship, p. 67.
Storehouse
Storehouse means more than a mere depository. The storehouse was an administrative, and financial, management system of the sanctuary, revived in the days of King Hezekiah, after the apostasy of his predecessors (2 Chronicles 31). This same system was later restored by Nehemiah (Neh. 10:38, 39; Neh. 12:44; Neh. 13:5, 12, 13).
There was in that sanctuary organization system a group of treasurers who managed some special offerings (terumah), dedicated things and tithes, which were intended for the Levites and priests (2 Chron. 31:12, 13). There was another team in charge of other types of offerings: freewill offerings (nedabah), and the most holy things (2 Chron. 31:14).
The exclusive purpose of tithes was to sustain the ministerial workers—Levites and priests (Num. 18:21–28, Neh. 10:37–39, Mal. 3:10). This system, sanctioned by God, was originally designed according to His will (2 Chron. 31:21, Mal. 3:10) and used in the Old Testament for approximately 1,400 years.
Although many of us today live in an industrialized society (as opposed to an agricultural one), the storehouse principle established by God still remains valid, enabling institutional unity and equitable distribution of resources so that the gospel may be preached locally and around the world.
There was a separation of the depositories in the storehouse, with specific chambers to store tithes and other chambers for offerings. This system was put in place to avoid the improper use of the ministerial tithe in general church expenses.
Today, as in the past, it is essential for the worshiper to identify his or her monetary gift, indicating whether it is tithe or offering. This identification enables the treasurers to correctly calculate and use the tithes to pay ministers and designate offerings for other expenses, according to biblical principles.
Part III: Life Application
The Bible shows that tithing is an important part of worshiping God and our relationship with Him (Mal. 3:7, 8). So class members should not be surprised that faithfulness in tithing will be examined in the judgment, resulting in a blessing or curse (Mal. 3:9–11). Their faithful tithing opens the “windows” of heaven for a blessing whose liberality and magnitude will draw the attention of the nations (Mal. 3:12).
In what way does tithing strengthen your students’ fellowship with God and enhance the fulfillment of the commission to preach the gospel to the world?
Invite your students to think about the experience of ancient Israel. What spiritual and material losses or blessings may unfaithfulness in tithes and offerings bring to individual church members and to the church, as a whole, today?
“He [God] asks us to acknowledge Him as the Giver of all things. . . . This is the provision God has made for carrying forward the work of the gospel.”—Ellen G. White, Counsels on Stewardship, p. 65.
Abraham returned the tithe after declaring that God is the “most high God, possessor of heaven and earth” (Gen. 14:19). What important reason to tithe does this declaration teach your students?
God regarded tithing of such importance that He included it in the history of Abraham, in Jacob’s vow, in the life of God’s people, and in the description of the ministry of Jesus, represented by Melchizedek and the divine covenant. Ask your students why they think this is so. Lead your class in a discussion about this topic.
Notes
Disclaimer: Contents of these lessons are not intended to be financial advice but is general commentary based on biblical principles. The reader is encouraged to seek competent professional advice which will suit their particular personal situation.