Tithe A Token Of Gratitude And Honor To God Nelson P. Maranan
Tithe
Copyright © 2023 by Nelson P. Maranan All rights reserved. No part of this book may be reproduced in any form or by any electronic or mechanical means, including information storage and retrieval systems, without written permission from the author, except for the use of brief quotations in a book review.
This eBook is dedicated to an apostolic pastor who struggled with a church split because a church member started teaching something di!erent that disagreed with the correct and godly teaching of our Lord Jesus Christ. He turned the others against this pastor and told lies about him and his doctrine. The content of this eBook was one of the allegations, stating that the giving of tithes is no longer applicable nowadays, during the dispensation of Grace, because it has been abolished with the Mosaic Law. My objective is to refute this allegation.
Contents ix Introduction 1 11 1. Allegations of Critics 14 2. The Concept of Tithing 19 3. Abram Gave Tithes of All 22 4. Abraham Obeyed God Not Just Once 26 5. Obedience of Faith 29 6. First Record of Giving to the Lord 34 7. Tithing Today 8. God Loves a Cheerful Giver 41 45 Afterword 47 Notes Statement of Faith
Introduction Tithes and o!erings are signi\"cant practices found in various religious traditions and are often associated with the act of giving back one's faith to the church. However, the interpreta‐ tions surrounding the concepts of tithes and o!erings can vary greatly, leading to opposing viewpoints among di!erent individuals and religious groups. 1. Opposing Interpretation 1: Literal and Obligatory. One interpretation of tithes and o!erings emphasizes their literal and obligatory nature. According to this viewpoint, tithing is seen as a mandatory act based on speci\"c scriptural instructions. Supporters of this interpretation argue that tithing, traditionally understood as giving one-tenth of one's income, is an act of obedience to God's commandments. ix
Introduction They believe that failure to tithe is considered a violation of religious principles and can lead to spiritual consequences. Similarly, o!erings are seen as additional contributions beyond the tithe, demonstrating one's devotion and faithfulness. 2. Opposing Interpretation 2: Voluntary and Generous. Another interpretation takes a more \"exible and voluntary approach to tithes and o!erings. Supporters of this viewpoint argue that tithing should not be viewed as a rigid requirement but rather as a principle of generous giving. They emphasize that the New Testament does not explicitly mandate tithing but encourages believers to give willingly and cheerfully according to their means. According to this perspective, tithing is not a #xed percentage but rather an individual decision based on personal conviction and circumstances. O!erings are considered voluntary contributions made out of gratitude and a desire to support the church's needs. 3. Opposing Interpretation 3: Spiritual and Non-Material. A third interpretation moves beyond the material aspect of tithes and o!erings and focuses on their spiritual signi#cance. Advocates of this perspective argue that tithing and giving o!erings should be understood in a broader context, encompassing spiritual devotion and personal growth. They x
Introduction believe that the act of giving should not be limited to monetary contributions but also includes o!ering one's time, skills, and compassion to others. According to this interpretation, tithes and o!erings serve as a means of spiritual development, fostering a sense of interconnectedness and promoting acts of kindness and service. The subject of tithes and o!erings is subject to opposing interpretations. Some individuals and religious groups perceive tithing as a literal and obligatory duty, while others view it as a voluntary act of generosity. Additionally, some emphasize the spiritual aspects of giving, extending beyond \"nancial contributions. These di!ering viewpoints re#ect the diverse beliefs, traditions, and teachings within the church regarding the signi\"cance and practice of tithes and o!erings. This book aims to discuss the concept of tithes and o!er‐ ings according to its foundation or \"rst biblical reference and the continuing practice of giving based on conscience or faith and a person's own relationship with God. A gift of money or anything else is only called a gift when the giver is not oblig‐ ated to hand it over. There are twenty (20) allegations of critics listed in this book. They say that the giving of tithes is no longer applicable nowadays, during the Dispensation of Grace, because it has been abolished with the Mosaic Law. They added that the New Testament tithing should be according to 2 Corinthians 9:7, in which everyone must make up his mind as to how much he should give, without forcing xi
Introduction anyone to give more than he wants to. With one discussion in this book and without the necessity of refuting each allega‐ tion, the objective is to answer once and for all. This book is entitled “Tithe: A Token of Gratitude and Honor to God.” xii
Chapter 1 Allegations of Critics T ithing has a long history and is associated with various religious traditions, particularly in the context of Christianity, Judaism, and Islam. While the general concept of giving a portion of one's income or possessions is found in these traditions, the speci!c practices and interpretations of tithing can vary signi!cantly among di\"erent religious groups. In the Bible, tithing is mentioned in several instances. For example, in the Old Testament, Abraham gave a tenth of his spoils of war to Melchizedek, a priest, and king (Genesis 14:20). In the book of Leviticus, the Israelites are instructed to give a tithe, or a tenth, of their agricultural produce to support the Levites and priests who served at the Tabernacle or Temple (Leviticus 27:30-32). Additionally, the prophet Malachi speaks of tithes and o\"erings in the context of bringing support to the priests and the maintenance of the Temple (Malachi 3:8-10). 1
Nelson P. Maranan However, despite these biblical references, the speci!c practices and interpretations of tithing can di\"er among reli‐ gious groups. For instance: 1. Christianity: Tithing is commonly practiced in many Christian denominations, although the exact requirements and interpretations can vary. Some churches teach that believers should give 10% of their income to support the church and its ministries, while others may emphasize proportional giving or generosity based on personal conviction. 2. Judaism: In Judaism, tithing (known as ma'aser) is considered a religious obligation. It involves setting aside a portion of agricultural produce for the bene!t of the Levites, the poor, and other designated recipients. While modern Jewish practice may not always involve literal tithing, the principles of giving to support the community and charitable causes remain signi!cant. 3. Islam: In Islam, the concept of giving a portion of one's income is known as Zakat. It is one of the Five Pillars of Islam and involves giving a speci!c percentage (often 2.5%) of one's wealth to support the less fortunate and ful!ll societal obligations. It's important to recognize that while tithing has historical and religious signi!cance, individual believers may interpret and practice it di\"erently based on their religious traditions, personal beliefs, and the guidance of their religious leaders. 2
Tithe Here is a list of beliefs that support the view that tithing is no longer required in the Church Age: 1. The examples of Abraham and Jacob are not normative patterns. Some think tithing is required because both Abraham and Jacob gave a tenth, and they both lived before the Mosaic covenant was in place. Such examples hardly prove tithing is for all time, however. Abraham’s gift to Melchizedek was a one-time event; there is no evidence he regularly gave God a tenth. Jacob’s giving of a tenth signi!ed his gratefulness to God for promising to be with him and to protect him. His gratefulness and generosity still speak to us today, but a historical description of what Jacob gave doesn’t support the idea that all believers must give God a tenth of their income. 2. Believers are no longer under the Mosaic covenant (Romans 6:14–15; 7:5–6; Galatians 3:15–4:7; 2 Corinthians 3:4–18). The commands stipulated in the Mosaic covenant are no longer in force for believers. Some appeal to the division between the civil, ceremonial, and moral law to support tithing. Yet these divisions, I would observe, are not the basis Paul uses when addressing how the law applies to us today. And even if we use these distinctions, tithing is not part of the moral law. Indeed, the moral norms of the Old Testament are still in force today, and we 3
Nelson P. Maranan discern them from the law of Christ in the New Testament, but tithing is not among these commands. 3. Tithes were given to the Levites and priests, but there are no Levites and priests in the new covenant. Levites and priests were tied to the sacri!cial system of the old covenant. Now all believers are priests (1 Peter 2:9; Revelation 1:6; 5:10; 20:6), with Jesus as our Melchizedekian high priest (Hebrews 7). 4. The tithe is tied to the land Israel received under the old covenant. Israel was supposed to celebrate a tithe every three years in Jerusalem. But that requirement cannot apply to Christians today. It related to the Jews as a nation—to Jews who lived in the land of promise. With the coming of Christ, the Jewish nation is no longer the locus of God’s people, though individual Jews are part of the church through faith in Jesus. The earthly Jerusalem is no longer central to God’s purposes (Galatians 4:25). Believers are part of the heavenly Jerusalem (Galatians 4:26) and look forward to the city to come (Hebrews 11:10), to the new heavens and new earth (Revelation 21:1–22:5). Abraham isn’t heir of the land of Israel, but the whole world (Romans 4:13). 5. If tithing is required today, how much should we give? The number was certainly 4
Tithe more than 10 percent and closer to 20 percent. Those who advocate tithing should probably settle on 20 percent. 6. When Jesus affirmed the tithe, it was before the dawn of the new covenant. Some defend tithing by saying Jesus praised tithing, even if he said it was less important than other things (Matthew 23:23; Luke 11:42). This argument appears strong, but it’s not persuasive. Jesus also mentioned offering sacrifices in the temple (Matthew 5:23–24), but Christians don’t think—even if the temple were rebuilt—that we should do that. Our Lord’s words are understandable when we think about his location in redemptive history. Jesus spoke about sacrifices and tithing before the cross and resurrection, before the dawn of the new covenant. He used tithing and sacrifices as illustrations when addressing his contemporaries. He kept the law since he was “born under the law” (Galatians 4:4). But we can no more take his words as a commendation for tithing today than we can his words about offering sacrifices. 7. Nowhere is tithing mentioned when commands to give generously are found in the New Testament. When Christians are instructed to give to the poor, they aren’t commanded to give “the poor tithe.” Instead, they are instructed to be generous in helping those in need (Acts 2:43–47; 4:32–37; 11:27–30; 5
Nelson P. Maranan Galatians 2:10; 1 Corinthians 16:1–4; 2 Corinthians 8:1–9:15). For example, 1 Corinthians 16:1–4—a passage often cited in popular circles in support—doesn’t mention tithing; it relates to a one-time gift for poor saints in Jerusalem. 8. The Old Testament (OT) tithe was on the \"land\" (food-based), not upon \"every individual.\" It was on the produce of one's fruit and olive trees, the increase of one's !elds and \"ocks (Leviticus 27:30-33; Numbers 18:21-25; Deuteronomy 14:22-29). Of the \"ocks, only every tenth animal that passed under the shepherd's rod was given (Leviticus 27:32) — if one only had 9 animals then there was no animal tithe. 9. Increase of the land. The Old Testament tithe was on the increase from the land, showing God's provision and ownership of the Promised Land (Lev 27:30-33; Num 18:21-25; Deut 14:22-29). 10. Three Old Testament tithes. There was not one tithe in the Old Testament, but three: (1) one going to the Levites and Priests, (2) another to be consumed at the feast of Tabernacles, and (3) another every third year for the relief of the poor. 11. Seventh year: No OT tithe. As the land was to remain fallow and trees unharvested every seventh year, there was no Old Testament tithe 6
Tithe from the land in the seventh year (Exodus 23:11; Leviticus 25:11-12). 12. No wage tithes. The Old Testament and New Testament Scriptures say nothing about a tithe on wages, income from trade or investments, nor about the produce of the land \"outside\" the Promised Land. 13. No poor tithe. The Old Testament never commanded the poor to \"tithe\" (they could give \"o!erings,\" but not required to tithe, Leviticus 5:11-13; 14:21; 7:8), rather these were to receive from the tithes, o\"erings, gleanings, and Israel's bounty. 14. Storehouse tithes (plural). The storehouse is where one would store the \"agricultural\" tithe in the Old Testament. Note again, the tithe emphasizes the agricultural increase. 15. Matthew 23:23. When speaking of the tithing of mint, anise, and cumin (Matt 23:23; Luke 11:41-42), Jesus was speaking to Pharisees about their giving tithe of mint and anise and cummin as practiced in the Old Testament. Jesus' point was that their legalistic giving did not work real righteousness for the Pharisees at all. They were not giving with the right heart, otherwise, they would have been working acts of justice, mercy, and faith. 16. Mark 14:41-44. The widow that gave all (Mark 14:41-44). She gave a free-will o\"ering, 7
Nelson P. Maranan not a mandatory Old Testament and New Testament tithe. 17. Luke 18:12 is often used to say that a Christian today should tithe on \"all I possess\" (Luke 18:12). However, we know from studying the Old Testament that the law never required a tithe on \"all I possess,\" but only on specific agricultural items in Israel (Leviticus 27:30-33; Numbers 18:21-25; Deuteronomy 14:22-29; cf. Deuteronomy 12:19). 18. Vow tithes. Of course, there were various o!erings due to vows being taken. Depending upon the vow these may be obligatory. If a person takes a vow to tithe 10% for the rest of his life then they are obligated to give 10% till death, etc. 19. Jesus did not give a mandatory tithe. Jesus is not said to have \"tithed.\" 20. Some summary points. God divinely prescribed terms of the tithe that cannot and should not be applied today: The majority of the Church does not live in the Promised Land. The Levitical tribe does not continue. There is no central Temple. Most Christians do not have an agricultural increase from the Promised Land. Hebrews 8 discontinued the mandatory tithe, as the Levitical priesthood no longer exists and a greater Priesthood now exists. 8
Tithe There is no tithe on salary, wages, or \"all I have\" etc. in Scripture. The poor were not required to tithe. Notice that these allegations are based on tithing law in the Mosaic Law. All of these allegations can be answered if you continue reading this book and realize the elements relating to tithes giving. “But the anointing which ye have received of him abideth in you, and ye need not that any man teach you: but as the same anointing teacheth you of all things, and is truth, and is no lie, and even as it hath taught you, ye shall abide in him.” — 1 John 2:27 In addition to these allegations, there were church members who had sad experiences, relating to tithes, which added to the confusion. These topics will not be discussed here because they will be tackled by pastors on special cases to the respective churches with the moving of the Holy Ghost. 1. Pastors tend to give special attention to big tithes givers that those who give less. 2. Strong preaching of tithes and the curse associated with not giving tithes. 3. Luxurious spending on tithes and o\"erings. 9
Nelson P. Maranan 4. Pastors are not accountable to the church on how he spends the tithes and o!erings. 5. One pastor said, \"If you only have 10 teacher- converts, you have the salary of a teacher.\" The Church tends to become more money-making than soul-saving. 10
Chapter 2 The Concept of Tithing T he concept of tithing, or giving a portion of one's income or possessions, has a long history within various religious traditions. While it is true that tithing is mentioned in the Bible and associated with !gures like Abraham, it is important to note that interpretations and practices of tithing may vary among di\"erent religious groups. The word “tithe” means, “a tenth part.” The “tithe” is one-tenth of a person’s income. However, “tithing” does not stop at our income. In Bible times, the “tithe” was also one-tenth of a person’s crops and the fruit of trees. (Leviticus 27:30-32; Numbers 18:21,26; Deuteronomy 14:22-29). According to Deuteronomy 14:22, the “tithe” was one-tenth of all increases that the people received. You can “tithe” your income, crops, animals, and even your time. When we give our “tithes”, we are recognizing that God has blessed us.1 11
Nelson P. Maranan “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 !rstlings of thy herds and of thy \"ocks; that thou mayest learn to fear the LORD thy God always.” — Deuteronomy 14:23 KJV In the Old Testament of the Bible, the practice of tithing is described in several instances. For example, in the book of Genesis, it is mentioned that Abraham gave a tenth of his spoils to Melchizedek, who was a priest of God (Genesis 14:18-20). This is often seen as an early example of tithing. Later, in the book of Leviticus, tithing is outlined as a commandment for the Israelites (Leviticus 27:30-33). The Law of Moses, given to the Israelites, included speci!c instructions for tithing, including the requirement to give a tenth of their produce, livestock, and income to support the Levites, who were the priestly tribe. It is true that tithing was practiced during the time of the Levitical Priesthood, which was a part of the Mosaic Law. The Levites were not given a portion of land, so the tithe provided for their sustenance and supported the functioning of the religious system. However, it's worth noting that the practice of tithing was closely tied to the speci!c religious and cultural context of ancient Israel. In Christian theology, there are di\"ering views on the applicability of tithing in the present day. Some Christian denominations and individuals still uphold tithing as a spiri‐ 12
Tithe tual practice, considering it a way to honor God and support the work of the church. Others interpret the teachings of the New Testament di!erently and believe that tithing is not a binding requirement for Christians but that giving of o!er‐ ings should be done with a cheerful and generous heart. Contrary to the opinion of many, tithe did not begin with the “Law”, but was practiced by Abraham 430 years before the law (Genesis 14:18-20) and continued on through Jacob (Genesis 28:20-22) and #nally through the tribe of Levi and the Levitical Priesthood. “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 KJV God employs the principle of “o!erings” when instructing Moses on how to get the materials to build the Tabernacle (Exodus 25:1-8) and later Solomon’s Temple. The subject of “tithes & o!erings” is widely practiced but often misunderstood as to its purpose and applications according to the scriptures.2 13
Chapter 3 Abram Gave Tithes of All L et’s start the discussion on how Abram gave his tithes of all. During the rebellion of the Jordan River cities, Sodom and Gomorrah, against Elam, Abram's nephew, Lot, was taken prisoner along with his entire household by the invading Elamite forces. The Elamite army came to collect the spoils of war, after having just defeated the king of Sodom's armies. Four kings (Genesis 14:1-10), Amraphel of Babylonia, Arioch of Ellasar, Chedor‐ laomer of Elam, and Tidal of Goiim, went to war against \"ve other kings: Bera of Sodom, Birsha of Gomorrah, Shinab of Admah, Shemeber of Zeboiim, and the king of Bela or Zoar. The four kings took everything in Sodom and Gomorrah (Genesis 14:11), including the food, and went away. Lot, Abram's nephew, was living in Sodom, so they took him and all his possessions (Genesis 14:12). When Abram heard that his nephew had been captured, he called together all the 14
Tithe !ghting men in his camp, 318 in all, and pursued the four kings all the way to Dan (Genesis 14:14). After defeating them, he got back all the loot that had been taken. He also brought back his nephew Lot and his possessions, together with the women and the other prisoners (Genesis 14:16). When Abram came back from his victory, the king of Sodom said to Abram, “Keep the loot, but give me back all my people.” Abram answered that he would not take anything from the loot of Sodom, except what his men used and the shares of his allies (Genesis 14:21-24). And Abram gave Melchizedek (who was king of Salem and also a priest of the Most High God) a tenth of all the loot he had recovered. The blessing given states clearly that the Lord was responsible for this victory, something Abram was clearly already aware of. Abram responded by tithing on the plunder that he had recovered from the four kings of the east. He gave ten percent of all of it to this priest of God, Melchizedek. It was to a priest or o\"cial mediator between God and him that Abram gave a tenth of the spoil—a token of his gratitude and in honor of a divine ordinance (Proverb 3:9)1. This may have been a customary response to a blessing at this time2. Or this was imitated by the Heathens in later times3. Or the custom of giving a tithe, or tenth part, to the priesthood, or to the sanctuary, was very general in ancient times. Traces of it are found in Assyria and Babylonia. It prevailed among the Greeks4. “Honour the LORD with thy substance, and with the !rstfruits of all thine increase:” 15
Nelson P. Maranan — Proverbs 3:9 KJV “Honor the Lord with your capital and su!‐ ciency [from righteous labors] and with the #rstfruits of all your income;” — Proverbs 3:9 AMPC It certainly would not have been required of Abram. As the victor, the spoils of war would likely have been his to claim. He chose not to keep them. Scripture proves that God had established a set of laws that were recognized by Abra‐ ham. Apparently, Abraham must have known that the tithe was due to God because of some laws that God had estab‐ lished in Abraham. Yes, it was his choice to follow those laws, but God apparently established them long before the Mosaic Law. All throughout the Book of Genesis, there were men and women who knew what adultery was, they knew that it was wrong to lie and to steal. The law of Abraham was in e#ect. It is very possible that the Mosaic Law and the laws of Abra‐ ham's day were one and the same. God never changes. Abraham has a record of obeying the laws of God (Genesis 26:5). “Because that Abraham obeyed my voice, and kept my charge, my commandments, my statutes, and my laws.” 16
Tithe Not only did Abraham obey what God explicitly told him to do (for example, leaving his homeland and being willing to sacri!ce Isaac), but he also obeyed God’s commandments, statutes, and laws. That means that it was not a one-time thing. Abraham's life shows the faithfulness of his obedience to God's laws. It shows that the laws of God existed long before they were given to Israel through Moses. Abraham had proven himself to God over time, and God knew and expected that Abraham's children would do the same things that Abraham did. As time went by, Abraham's grandson Jacob, the one through which the covenant would be ful!lled, also pledged to give a tenth unto God. Jacob’s giving of a tenth signi!ed his gratefulness to God for promising to be with him and to protect him. “And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father's house in peace; then shall the LORD be my God: And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.” — Genesis 28:20-22 KJV What is signi!cant about Abraham’s tithing is that this preceded the giving of the Law to Moses by approximately four hundred years. The tithing law was afterward incorpo‐ 17
Nelson P. Maranan rated among the Mosaic statutes (Leviticus 27:30-33). Tithing did not begin as Mosaic Law, nor should it be viewed as such. The Law of Moses simply joined in with the practice of Abraham and Jacob and regulated the amount of the tithe. At one point, Israel was required to give three di!erent tithes that amounted to almost twenty-three percent of their income. 18
Chapter 4 Abraham Obeyed God Not Just Once M ost readers overlook the full signi!cance of what God said about Abraham's obedience in Genesis 26:5, hundreds of years before God spoke to Moses and Israel at Mt. Sinai: (NIV). \"Abraham obeyed me and kept my require‐ ments, my commands, my decrees and my laws.” — Genesis 26:5 NIV The Hebrew words God uses here are especially important. \"Abraham kept my requirements [miš·mar·tî], my commands [miṣ·wō·ṯay], my decrees 19
Nelson P. Maranan [ḥuq·qō·w·ṯay] and my laws [wə·ṯō·w·rō·ṯāy].” It is remarkable that this is precisely the way in which obedience to the Sinai Covenant is expressed in Deuteronomy 11:1: “Love the LORD your God and keep his requirements [miš·mar·tōw], his decrees [wə·ḥuq·qō·ṯāw], his laws [ū·miš·pā·ṭāw] and his commands [ū·miṣ·wō·ṯāw] always.” Thus Abraham is an example of one who shows the law written on his heart (Jeremiah 31:33). He is the ultimate example of true obedience to the law, the one about whom the Lord could say, “Abraham obeyed me.” Thus, by showing Abraham to be an example of “keeping the law,” it describes the nature of the relationship between the law and faith. Abraham, a man who lived in faith, could be described as one who kept the law. Abraham is considered a paragon of faith and obedience to God. Abraham's obedience to God's speci!c commands does demonstrate his faithfulness, but it doesn't necessarily mean that he \"kept the law\" in the sense of adhering to a comprehensive legal code. His faith and trust in God are seen as the de!ning factors, rather than his adher‐ ence to a speci!c legal code. His obedience to God's commands, like the o#ering of Isaac, serves as a demonstra‐ tion of his faith and trust, rather than a strict observance of the law. 20
Tithe Abraham, who lived before the establishment of Israel as a nation, followed foundational spiritual laws that were later given to the Israelites. These spiritual laws, such as faith in God and obedience to His commandments, are seen as applicable to all believers throughout history, including indi‐ vidual Christians today. However, it's important to note that while the core spiritual principles remain the same, the speci\"c ceremonial and administrative laws given to the ancient nation of Israel had a unique purpose within their historical and cultural context. These laws included the regu‐ lations for the tabernacle or temple ceremonies, the sacri\"cial system, and the national administrative laws governing various aspects of life in Israel. With the coming of Jesus Christ and the establishment of the new covenant, there was a signi\"cant shift in how worship and relationship with God were understood. Jesus ful\"lled the symbolic and ceremonial aspects of the Old Testament law through His sacri\"cial death and resurrection. As a result, the physical temple and its associated rituals are no longer central to the worship of God for Christians. Instead, believers understand that their bodies are temples of the Holy Spirit (1 Corinthians 6:19) and that worship is to be conducted in spirit and truth (John 4:23-24). In Christianity, the focus is on a personal relationship with God through Jesus Christ and living according to the principles of love, grace, and righteousness. Christians are not bound by the ceremonial laws and rituals of the Old Testament, as these were ful\"lled in Christ. However, the moral principles and ethical teachings found throughout the Bible, including the Old Testament, continue to guide the lives of Christians. 21
Chapter 5 Obedience of Faith A braham is our !rst father in faith. “Abraham believed in God, and because of his faith God accepted him as righteous” (Genesis 15:6; Romans 4:22; Galatians 3:6; James 2:23). When did this take place? Was it before or after Abraham was circumcised? It was before, not after. He was circumcised later, and his circumci‐ sion was a sign to show that because of his faith God had accepted him as righteous before he had been circumcised. And so Abraham is the spiritual father of all who believes in God and is accepted as righteous by him (Galatians 3:7-9), even though they are not circumcised. He is also the father of those who are circumcised, that is, of those who, in addition to being circumcised, also live the same life of faith that our father Abraham lived before he was circumcised. “Know ye therefore that they which are of 22
Tithe faith, the same are the children of Abra‐ ham. And the scripture, foreseeing that God would justify the heathen through faith, preached before the gospel unto Abraham, saying, In thee shall all nations be blessed. So then they which be of faith are blessed with faithful Abraham. That the blessing of Abraham might come on the Gentiles through Jesus Christ; that we might receive the promise of the Spirit through faith. Now to Abraham and his seed were the promises made. He saith not, And to seeds, as of many; but as of one, And to thy seed, which is Christ. And if ye be Christ's, then are ye Abraham's seed, and heirs according to the promise.” — Galatians 3:7-9, 14, 16, 29 KJV Today, as Christians, we are known not as children of Moses, but as children of Abraham. We should realize, then, that the real descendants of Abraham are the people who have faith. It was not written for his sake alone (Romans 4:23- 25). It was not only for Abraham’s bene!t that God declared him righteous through faith; he is an example that we are invited to follow – it is also for us. Paul’s con!dence is glorious: “Now it was not written for his sake alone, 23
Nelson P. Maranan that it was imputed to him; But for us also, to whom it shall be imputed, if we believe on him that raised up Jesus our Lord from the dead; Who was delivered for our o!ences, and was raised again for our justi\"cation.” Are we not called to walk in the steps of the faith of our father Abraham? Jesus endorsed the works of Abraham. Jesus said if we are children of Abraham, we are expected to do the works of Abraham. “...If ye were Abraham's children, ye would do the works of Abraham.” — John 8:39 KJV It is so clear that we are called to do the works of Abra‐ ham. The works of Abraham were not the works of the law or personal works. They are proof of obedience through faith in God. His faith is explained in the Book of James. There is no contradiction! James 2:24, which declares, “By works a man is justi\"ed, and not by faith only,” is certainly true when “works” means acts of obedience to God. Only those who have “the obedience of faith” (Romans 16:26), nothing less will please God. “But now is made manifest, and by the scrip‐ tures of the prophets, according to the 24
Tithe commandment of the everlasting God, made known to all nations for the obedi‐ ence of faith:” — Romans 16:26 KJV 25
Chapter 6 First Record of Giving to the Lord T he !rst record of giving to the Lord is found in Genesis 4. Abel was a keeper of sheep and Cain was a tiller of the ground. Agriculture and the domestication of animals were practiced among the earliest humans. Abel brought an o\"ering of blood (the !rstborn of his #ock) and Cain brought an o\"ering of vegetation (the fruit of the ground). Many assume that this was the di\"erence between their o\"erings, but grain o\"erings were acceptable before God (as seen in Leviticus 2), though not as an atone‐ ment for sin. The di\"erence between their o\"erings was not neces‐ sarily in the type of o\"ering but in the heart and attitude behind them. The Bible states that God looked with favor on Abel and his o\"ering but did not regard Cain and his o\"ering (Genesis 4:4-5). The reason for this is not explicitly mentioned in the text, but it is commonly understood that God favored Abel's o\"ering because it was given with faith 26
Tithe and a sincere heart, whereas Cain's o!ering lacked the same sincerity and faith (Hebrews 11:4). In later biblical passages, such as Leviticus 2, grain o!er‐ ings are indeed described as acceptable o!erings to God. However, it's important to note that the context of these o!er‐ ings is di!erent from the situation with Cain and Abel. Leviticus provides speci#c instructions for various o!erings to be made under the Mosaic Law, including grain o!erings as acts of worship and thanksgiving. These o!erings were not intended as atonement for sin but as expressions of devotion and gratitude. So, while both grain and animal o!erings were acceptable to God in di!erent contexts, the distinction in the story of Cain and Abel lies in the attitude and faith behind their o!erings rather than the type of o!ering itself. The word for o!ering, minchah (pronounced as min- khaw'), is used in its broadest sense, covering any type of gift, tribute, or o!ering that man may bring. Neither of the two sacri#ces is made speci#cally for sin. Nothing in the account points in this direction. The writer to the Hebrews clearly explained why the o!ering of Abel was accepted and the o!ering of Cain was rejected: “By faith, Abel o!ered unto God a more excel‐ lent sacri#ce than Cain.” — Hebrews 11:4 Cain’s o!ering was the e!ort of dead religion, while Abel’s o!ering was made in faith, in a desire to worship God in spirit and in truth. Through his faith, Abel won God's 27
Nelson P. Maranan approval as a righteous man, because God himself approved of his gifts. By means of his faith, Abel still speaks, even though he is dead. This, of course, was not a tithe, but an o!ering. This o!ering was not a law but was given of faith to God. Notice that God accepted one, and rejected the other. God was establishing an important principle here thousands of years before the Mosaic Law was established. And the principle was this: Bring Me your \"rst part; bring Me your best part. This shows Abel’s o!ering was extra special. The fat of the animal was prized as its “luxury” and was to be given to God when the animal was sacri\"ced (Leviticus 3:16-17 and Leviticus 7:23-25). The burning of fat in sacri\"ce before God is called a sweet aroma to the LORD (Leviticus 17:6). The o!ering of Cain was no doubt more aesthetically pleasing; Abel’s would have been a bloody mess. But God was more concerned with faith in the heart than with artistic beauty. 28
Chapter 7 Tithing Today I t is common sense that anyone can only give tithes or give o!erings when there is some manner of increase received. “All thine increase” in Proverbs 3:9 may be any product, yield, crops (of the earth usually), income, revenue, gain (of wisdom, \"guratively), product of lips (\"gura‐ tively). In the KJV translation, “increase” is used 23 times, “fruit” 13 times, “revenue” 5 times, and “gain” once. This increase may be things that have been produced or grown, especially by farming from the \"elds, livestock (cattle , sheep etc.), money or wages, interest from investments, Social Secu‐ rity and welfare checks, bonuses, or anything that represents an increase to the individual. In biblical times, tithes were often given in the form of agricultural produce, livestock, or other commodities. However, in modern times, tithes and o!erings are commonly given in the currency of the time. This is because money has become the primary medium of exchange and the most prac‐ 29
Nelson P. Maranan tical means of supporting religious institutions and their activities. It is a common belief that everything we possess ulti‐ mately belongs to God and that God is responsible for any increase or blessings we receive. Deuteronomy 8:17-18 high‐ lights the belief that it is God who grants us the ability and opportunities to acquire wealth. It encourages individuals to acknowledge that their accomplishments and possessions are ultimately a result of God's blessings and to be faithful stew‐ ards of what they have been given. “And thou say in thine heart, My power and the might of mine hand hath gotten me this wealth. But thou shalt remember the LORD thy God: for it is he that giveth thee power to get wealth, that he may establish his covenant which he sware unto thy fathers, as it is this day.” — Deuteronomy 8:17-18 KJV “The earth is the LORD'S, and the fulness thereof; the world, and they that dwell therein.” — Psalm 24:1 KJV “For every beast of the forest is mine, and the cattle upon a thousand hills. I know all the fowls of the mountains: and the wild 30
Tithe beasts of the !eld are mine. If I were hungry, I would not tell thee: for the world is mine, and the fulness thereof.” — Psalm 50:10-12 KJV “Charge them that are rich in this world, that they be not highminded, nor trust in uncertain riches, but in the living God, who giveth us richly all things to enjoy;” — 1 Timothy 6:17 KJV God is recognized as the ultimate owner and provider of everything in the world, including its resources and all living beings. As such, it is believed that humans are merely stewards or caretakers of the blessings and resources entrusted to them by God. The idea of steward‐ ship implies that humans have a responsibility to manage and utilize these blessings in a responsible and ethical manner. It is important to recognize that the concept of stewardship extends beyond material possessions and includes other aspects of life, such as time, talents, and relationships. The concept of stewardship is rooted in many religious and philosophical traditions. It emphasizes the idea that humans have a responsibility to manage and care for the resources and blessings they have been entrusted with, recog‐ nizing that they ultimately belong to a higher power or God. This perspective encourages individuals to approach their 31
Nelson P. Maranan role as caretakers with a sense of humility, gratitude, and ethical responsibility. It is of great importance not to place excessive trust or reliance on material wealth, as it is considered temporary and uncertain. Instead, believers are encouraged to put their trust in the living God who provides abundantly for their needs. This perspective promotes a sense of gratitude, humility, and generosity, encouraging individuals to use their resources to do good, help others, and contribute to the well-being of the church. Stewardship extends beyond material possessions to encompass various aspects of life. It includes the wise and compassionate use of time, recognizing that time is a valuable resource that should be used purposefully and not squan‐ dered. Stewardship also applies to the development and utilization of personal talents and abilities. It suggests that individuals should strive to cultivate and utilize their skills in ways that contribute positively to the church, uplift others, and promote justice and harmony. Furthermore, stewardship encompasses relationships, emphasizing the importance of treating others with respect, compassion, and fairness. It encourages individuals to nurture their relationships, o\"ers support and care to those in need, and promotes social justice and equality. Stewardship, as a moral and ethical framework, provides guidance for individuals to lead purposeful lives and contribute to the well-being of the church. It emphasizes the interconnectedness of all beings and the responsibility to be mindful of the impact of our actions on others and the envi‐ ronment. By embracing stewardship, individuals can strive to 32
Tithe ful!ll their role as caretakers and make a positive di\"erence in the world. The practice of tithing and o\"ering is often viewed as a way to acknowledge God's ownership and provision. By giving a portion of their income or resources back to God, believers express their gratitude, faith, and willingness to prioritize spiritual values over material possessions. These contributions are often used to support the church, its causes, and its needs. Note that while income is often the primary source for tithes and o\"erings, the church may also recognize other forms of increase, such as agricultural produce, livestock, or other valuable resources that contribute to an individual's overall wealth, depending on the speci!c teachings and prac‐ tices of the church. The speci!c guideline for tithing is giving 10% of one's income. Additionally, a church may also encourage giving o\"erings or donations beyond the tithe. 33
Chapter 8 God Loves a Cheerful Giver “Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.” — 2 Corinthians 9:7 KJV “Let each one [give] as he has made up his own mind and purposed in his heart, not reluctantly or sorrowfully or under compulsion, for God loves (He takes plea‐ sure in, prizes above other things, and is unwilling to abandon or to do without) a cheerful (joyous, “prompt to do it”) giver [whose heart is in his giving].” — 2 Corinthians 9:7 AMPC 34
Tithe W hile money is mentioned in the Bible and there are numerous scriptures that touch on the topic of money and possessions, it is important to understand the broader context and message conveyed in these passages. Money itself is not inherently important to God. However, the Bible recognizes that money and posses‐ sions can have a signi\"cant impact on human lives and rela‐ tionships. The teachings about money in the Bible often address the attitude, stewardship, and proper use of wealth rather than promoting its inherent value. In the New Testament, Jesus emphasized the importance of prioritizing spiritual values over material wealth. He taught about the dangers of greed and the pursuit of worldly riches, encouraging his followers to focus on eternal treasures and the Kingdom of God. One well-known example is Jesus' teaching on not serving both God and money (Matthew 6:24). The Bible also speaks about the importance of generosity, giving, and helping those in need. It encourages believers to be good stewards of their resources and to use them to bless others. These teachings re#ect the idea that God has blessed individuals with resources to be shared and used wisely for the well-being of others. Additionally, the concept of dependence on God extends beyond just \"nancial matters. It encompasses trusting in God for all aspects of life, including provision, guidance, and spiri‐ tual ful\"llment. While money can provide temporary secu‐ rity and meet our earthly needs, true dependence on God involves recognizing that He is the ultimate source of all 35
Nelson P. Maranan things. Money is seen as a tool to be used wisely and gener‐ ously, with a heart that aligns with God's values. Paul is providing the Corinthians with universal, biblical principles about giving to meet the needs of other believers. Two more truths are found in this verse. First, God calls on every believer to decide in his or her heart and mind how much to give. They should follow through on that conviction. That number could be a set amount in a speci\"c instance, as in o#erings. It might be a percentage of one's income on a regular basis, as in tithing. It should never be more than one has, Paul wrote in 2 Corinthians 8:12. It should be in proportion to what has been received. “For if there be !rst a willing mind, it is accepted according to that a man hath, and not according to that he hath not.” — 2 Corinthians 8:12 KJV “For if the [eager] readiness to give is there, then it is acceptable and welcomed in proportion to what a person has, not according to what he does not have.” — 2 Corinthians 8:12 AMPC The important point is that it is an individual choice based on conscience and a person's own relationship with God. It is not in compliance with legalistic rules, sel\"sh 36
Tithe motives, or in response to a false preacher's greedy distortion of biblical giving. While visiting a neighborhood near a church, a preacher met a man who responded to his introduction by saying1, “Oh, you are the preacher who makes everyone pay ten percent to the church.” “No, you are not talking about me,” I replied. “There is no way that I can make people pay ten percent of their wages to the church if they do not wish. I do not have that authority. The people who give ten percent, or a tithe, of their income do so because they want to.” Why is this so important? It matters to God that Chris‐ tian giving always be voluntary. It is not a tax or an obligation. A gift of money or anything else is only called a gift when the giver is not obligated to hand it over. The second truth about giving in this verse is this: God loves cheerful givers. The opportunity to give to meet the needs of the church should delight God's children. Cheerful giving is an obedient, generous heart and a beautiful Christian grace, that brings blessings to others, bene\"t to ourselves, and glory to our Father in heaven. When it is done, God is delighted in them. Cheerful giving that proceeds from a heart that loves to do the will of the Lord in spirit and in truth is applauded, while a gift that is given grudgingly comes from a heart that has misunderstood the true purpose of giving and which sadly 37
Nelson P. Maranan misses the blessings that stream into the life of a faithful and true disciple of the Lord. Let us give of our time as well as our money. Let us o!er our love to the Lord as well as our \"nances. And as in so many of his writings, the apostle Paul uses agricultural practices to reinforce spiritual truth. Bountiful sowing will produce an abundant harvest while scattering the seeds sparsely will produce a meager crop (2 Corinthians 9:6- 15). But generous giving should not be motivated by a sel\"sh heart, which places God under the unbiblical “obligation” to reward us for our hypocritical “generosity”, but should be prompted out of love for the Lord. Biblical giving should be an acknowledgment that God is able to cause, every gracious gift we o!er, to superabound unto us, so that in every way, always having everything we need, we may excel in every good work (1 Timothy 6:18), which God has prepared for us to do (Ephesians 2:10), to His praise and glory. Jesus said that we will receive in abundance if we give in abundance. “Give, and it shall be given unto you; good measure, pressed down, and shaken together, and running over, shall men give into your bosom. For with the same measure that ye mete withal it shall be measured to you again.” — Luke 6:38 KJV It is obvious from the context of this writing that Jesus is 38
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