Faith Baptist Church
4258 Botetourt Road
Fincastle, Virginia 24090
(540) 473-2325

New Testament Giving
Lesson Three

Leviticus 27:30-32

A limited number of free audio tapes or CDs of this sermon are available. To receive a copy, call or write to Dr. John W. Reynolds, Pastor. Request sermon number Tem. 223.

The tithe is the Lord’s, Lev.27:30. It is not giving back to the Lord 10% of what is ours. It is giving back 10% that already belongs to Him.

Tithing did not start with the Law of Moses, it started centuries before. Tithing was the standard for maintaining the things of the Lord well before the Law of Moses was written. Abraham lived from 2161 to 1986 B.C. He was 175 years old when he died. During these years he paid tithes to the high priest Melchizedek. This was 600 years prior to the birth of Moses and almost 700 years before the giving of the Law at Mt. Sinai 1441 B.C., Heb.7:1-2.

From Gen.14:18-20 we see Abraham gave tithes to Melchizedek. Melchizedek, whose name means king of righteousness, was a king and a high priest. He was a type of Christ for he too is both King and High Priest.

You will not find some long explanation behind Abraham’s offering. It was already established prior to this date.

Tithing is God’s plan for funding his work. It was his plan before the Law of Moses, during the Law of Moses and after the Law of Moses.

How did Abraham know to give one tenth of all his possessions to the most high God to the High Priest of Jerusalem? We see no written law concerning this practice prior to this event. Some commentators believe the tithe was taught to Adam as a principle that all things in heaven and earth belong to the Lord God, (Unger). According to Keil & Delitzsch’s commentary on Genesis, tithing was “a general custom” and the tithe was given to the spiritual establishment ordained of God.

This established practice of giving tithes and offerings to God continued through the Law as it was given to the storehouse as the first part of the three different forms of tithing, then in the New Testament the first part, which was established before the Law of Moses, continues through the local church where the body of Christ meets. It is easy to say tithing was under the Law and that it does not apply to us in the church age. Lev.27:30-32 doesn’t say the tithe is the Lord’s because it is in the Law of Moses. It says the tithe is the Lord’s because it is. Malachi 3:10 says “Bring ye all the tithes into the storehouse that there may be food 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 be room enough to receive it.” As we noted in our last message the storehouse was more than the national treasury, it also included the Temple. The Temple was the designated place for doing the work of God. The faithfulness of the people opened the doors of blessing from God. This principle will continue until the end of time.

The local church is that designated place now. In the future millennial kingdom the tithe will still be the Lord’s and it will be expected of all people worldwide to tithe to fund the Lord’s will on the earth, Mal.3:8-12.

The church has to have a financial system of measure for funding it’s work. No endeavor can be started or maintained if there is no system in place for sustaining that work, Lk.14:28-30. The work of the Lord is no different. During the latter 19th century and early 20th century tithing greatly diminished in the church. Churches prior to that time were the guardians of the education of our children. When the funds dried up in the churches, the state had to do something with the children’s education so the state took on the responsibility of molding our children.

With the state taking on this responsibility taxes had to be raised to fund schools. Charities diminished, hospitals were under funded, elderly care was under funded so all kinds of tax payer social programs replaced the work most churches had either started or contributed to.

Now the church has little if any say in how this tax funded programs are run. By cutting back on tithing the church has robbed God of his influence in society.

We now live in a man centered humanist society rather than a God centered society. “If we were living in a theocracy, with the Divine constitution, the tithe would cover everything, but at the present we are living under man-made governments and man-made governments collect their own taxes. But the tithe still belongs to the Lord. “Render therefore unto Caesar the things which are Caesar’s, and unto God the things that are God’s” (Matt.22:21; Mk.12:17; Lk.20:25; Rom.13:1-8). The extra tax exacted by the governments of our day is the penalty we pay for not accepting God’s rule over us nationally. Israel was told of this very thing when she demanded a king to become like other nations, that she would misappropriate the tithe (I Sam.8:11-18).

(The Institutes of Biblical Law)

If the measure of finances for accomplishing the work of the Lord were simply left up to the whim of the individual believers then we could pick the day we wanted to worship; pick the priorities for a pastor to lead us, pick the doctrines we wanted to structure the church age movement and pick what pay plan suits us. To not have a divine directive for sustaining the work which God has left us would be irresponsible on God’s part since...

Does the grace of God teach responsibility in all areas of Christian service? I think so.

If the Lord left us no system for financing these things he would be amiss. The Bible says God expects things to be done decently and in order, I Cor.14:40. Paul told Titus to set things in order in the church at Crete, Titus 1:5. It is not like the Lord to establish New Testament local churches, ordain pastors and evangelists to full time service; call everyone to meet at least one day a week for worship, [notice I said one day, not one service] and not provide a method for supporting those churches. He instructed the Apostle Paul to call the church together to give their tithes and offerings on the first day of the week, I Cor.16:1-2. They were to lay by as the Lord had prospered them. The laying by was the amount they would give and it would include the Lord’s tithe. Any thing above the tithe was considered an offering.

The tithe is not an offering, because the tithe already belongs to the Lord. Offerings are what you give above the tithe.

Paul told the saints at Corinth in I Cor.16:2 to give as the Lord had prospered them, not if the Lord had prospered them. The giving of the tithes and offerings demonstrates the Lordship of Jesus Christ in our lives. It demonstrates our faith in his plan.

It acknowledges His ownership of all we have. And yes, it is still grace giving.

Our motivation should want to give, not out of a sense of necessity but out of devotion.

We dedicate a designated amount of our income for our mortgages or rent. We dedicate a certain amount for utilities, food and clothing and education for some. We dedicate an amount for our automobiles. We accept long term agreements to pay for our homes, and shorter term agreements to pay for our automobiles, or buy furniture or appliances. We should also have a dedicated amount for the Lord.

I do not want to spend what belongs to the Lord on me when He leaves the rest of my income after taxes to live on. We want his work to go forward and we all know it takes finances to do so. God would not have designated giving if it didn’t.

Some compute the tithe on gross income, and some compute it on after tax income.

If you chose to compute your tithes and offerings after taxes you would very well be within biblical guidelines since you have no choice but to render unto Caesar his taxes. However, personal expenses such as retirement accounts, health care premiums and so forth that are pre-taxed from most salaries are your choice, not Caesar's choice.

Sometimes when we see what God’s standards are we say, “I cannot possibly follow through at this time”. And this may be true at the time, but we can work toward that end.

Giving of our finances is never a popular subject, but it is a part of the whole counsel of God’s word, II Tim.3:16. Preaching on the roles of the husband and wife is never a popular subject, but it is a part of God’s word. Faithfulness in church attendance is not a popular subject today, but it is a part of God’s word. If we are to be a blessed people we must be an informed people.

Remember what the Lord said to Israel when she forgot who it was who got her power to get her wealth, Deut.8:11,11. Why do we suppose the Lord loves a cheerful giver? Because those who are cheerful givers have not forgotten who gives to them all things in Christ Jesus. A believer’s heart full of gratitude toward the Lord demonstrates a relaxed mental attitude toward all things commanded of him or her, even one's finances.

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