Text: Genesis 14:17-20, Leviticus 27:28-30, Malachi 3:6-12

Theme:  The Lord asks us to set apart a portion of our income for His work.

Application/Purpose:  Begin to take God’s tithe off the top of your paycheque.


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Here’s a thought:  Winston Churchill concluded, “We make a living by what we get; we make a life by what we give.”

When people think of the church, preachers and money, their worst fears and suspicions usually look like these two guys:

Our church is not behind financially, and we will not collect an offering after this message.

Did you know?

•   There are about 700 direct references to money in the Bible?

•   There are about 2,350 references to money, wealth and possessions in the Bible?

•   Two-thirds of Jesus’ parables dealt with the subject of money?

Today I want to address what the Bible says about “holy money” or the tithe.  The Bible teaches that the tithe:

Predates the Mosaic Law 

The first tithe is noted about the year 2,000 B.C. in Genesis 14:17-20:

17 After Abram [later called Abraham] returned from defeating Kedorlaomer and the kings allied with him, the king of Sodom came out to meet him in the Valley of Shaveh (that is, the King’s Valley). 18 Then Melchizedek king of Salem brought out bread and wine.  He was priest of God Most High, 19 and he blessed Abram, saying, “Blessed be Abram by God Most High, Creator of heaven and earth. 20 And blessed be God Most High, who delivered your enemies into your hand.” Then Abram gave him a tenth [tithe] of everything. NIV                           

People often argue that tithing started with the Law of Moses.  Abraham tithed to the priest Melchizedek 430 years beforethe Law of Moses was given! 

In his excellent series, “Biblical Principles of Finance,” Craig Hill calls tithing an “ancient path,” a principle instilled by God before He gave the Law to the Israelites through Moses.

The argument continues that since Christians are no longer under the Law of Moses or the Old Covenant, and we are under the New Testament or New Covenant established by Jesus Christ, then tithing does not apply to us.

What did Jesus say about the tithe?  Listen to His comment in Matthew 23:23:

Woe to you, teachers of the law and Pharisees, you hypocrites!  You give a tenth of your spices - mint, dill and cummin.  But you have neglected the more important matters of the law - justice, mercy and faithfulness.  You should have practiced the latter, without neglecting the former. NIV

As the One to usher in the New Covenant, Jesus does not dismiss the tithe principle; instead, He affirms it.

The Bible teaches that the tithe:

Predates the Mosaic Law

Precedes Your Finances

Moses instructs the Israelites on the priority of the tithe in Leviticus 27:28-30:

28 But nothing that a man owns and devotes to the LORD - whether man or animal or family land - may be sold or redeemed; everything so devoted is most holy to the LORD. 29 No person devoted to destruction may be ransomed; he must be put to death. 30 A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. NIV

The tithe meant a tenth of one’s crop or flock in the ancient agricultural world.  The tithe means a tenth of one’s gross income in our modern economy.

Leviticus 27 explains that the tithe is the Lord’s.  It is to be holy or dedicated, set apart, separated unto a particular purpose, not co-mingled, common or profane.

The Hebrew word translated “holy” (cheerem) means “dedicated to destruction or devoted to the Lord.”

Joshua was leading the Israelites into military victories over cities and nations of people as they moved into the Promised Land.  The Lord gave specific instructions in Joshua 6:17-19:

17 The city [of Jericho] and all that is in it are to be devoted [holy] to the LORD.  Only Rahab the prostitute and all who are with her in her house shall be spared, because she hid the spies we sent. 18 But keep away from the devoted things, so that you will not bring about your own destruction by taking any of them.  Otherwise you will make the camp of Israel liable to destruction and bring trouble on it. 19 All the silver and gold and the articles of bronze and iron are sacred to the LORD and must go into his treasury.” NIV

All of the Israelites followed this command except for a man named Achan.  He kept back some of the valuables seized from the people of Jericho, and he hid them.  As a result, the Israelite army suffered defeat at the next city they engaged in battle.  The sobering principle here is that Achan’s sin affected everyone.

According to https://www.huffpost.com/archive/ca/entry/tithing-canada-church_n_1703526:

Today, Christians give an average of 2.43 percent of their income. Evangelicals are among the most generous, donating an average of four percent. Conservative Christians, like Baptists, are also more likely to tithe than Catholics. 

Statistics from the United States and Canada suggest that only a small minority of Christians tithe the full 10 percent. For those who do, the pressure to give, combined with the inability to pay the full amount, has led to a crisis of faith and feelings of guilt and shame for some. Others say they feel like “bad Christians” for not tithing.

Could our neglect of the “holy money” play a part in the powerlessness of the North American church?  However, the Bible is clear that we are to give cheerfully and not out of guilt, pressure, or obligation (2 Corinthians 9:7).

The tithe is to come off the top, the first fruits, as the first 10% of what we make.  When we take it off the top, we remove the temptation to spend this “holy money.”  When we give God the remnants at the end of the month, the chances are good that we will end up giving Him less than 10% of what we make.

The tithe builds faith in our hearts toward God as our source of provision.  When we take the tithe off the top, we declare our trust in the Lord as our provider.  It doesn’t take much belief in God’s provision to give Him what we have left at the end of our paycheque.                                                                  

A strong faith in finances spills over to other areas of our lives.  One pastor discovered an interesting fact about the counselling he does.  When reflecting on his counselling over the years, he realized how little counselling he does amongst givers.  At first, it seemed an odd fact, but thinking it through, it made sense because giving to God is real living.

God created us to be givers rather than keepers.  People who don’t give regularly will tend to spend more time untangling their lives with pastoral counselling.

Is your private world out of order?  Start by looking at what is the top priority with your money.

The Bible teaches that the tithe:

Predates the Mosaic Law

Precedes Your Finances

Provides For the Church 

About 400 years Before Christ, the prophet Malachi records these words in Malachi 3:6-12:

6 “I the LORD do not change.  So you, O descendants of Jacob, are not destroyed. 7 Ever since the time of your forefathers you have turned away from my decrees and have not kept them.  Return to me, and I will return to you,” says the LORD Almighty. “But you ask, ‘How are we to return?’ 8 “Will a man rob God?  Yet you rob me. “But you ask, ‘How do we rob you?’  “In tithes and offerings. 9 You are under a curse - the whole nation of you - because you are robbing me. 10 Bring the whole tithe into the storehouse, that there may be food in my house.  Test me in this,” says the LORD Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it. 11 I will prevent pests from devouring your crops, and the vines in your fields will not cast their fruit,” says the LORD Almighty. 12 “Then all the nations will call you blessed, for yours will be a delightful land,” says the LORD Almighty. NIV

Malachi lived when a remnant of the Jewish people had returned from captivity in Babylon to settle in Jerusalem.  Nehemiah served as Governor of Judah, and he was doing all he could to restore the Temple and the city of Jerusalem to a place of health and strength.  People had neglected the Temple’s rightful place as a storehouse used to support the Levites and the priests in their work.  People that should have been set apart for God’s had to return to the fields to earn a living for themselves and their families.

The Apostle Paul bridges the Old and New Testament patterns when he writes 1 Timothy 5:17-18:

17 The elders who direct the affairs of the church well are worthy of double honour, especially those whose work is preaching and teaching. 18 For the Scripture says, “Do not muzzle the ox while it is treading out the grain,” and “The worker deserves his wages.” NIV

The minister in a small church believed some practical joker was joshing him as I.O.U.’s began to appear in the collection plate.  But one Sunday weeks later, the collection included an envelope containing bills equal to the I.O.U.’s total.  After that, the pastor could hardly wait to see what amount the anonymous donor had promised.  The range in contributions was from five to fifteen dollars, apparently based on what the donor thought the sermon to be worth.  One Sunday, however, the collection plate carried a note reading, “U.O. Me $5.”

The modern-day counterpart for the Jewish storehouse of 400 B.C. is the church.  God intends the church to be the headquarters for the work of His kingdom.  The church stewards or manages God’s work and supports the workers.  Yes, many wonderful para-church organizations do God’s work.  “Para” means “beside.”  These organizations should work alongside the church, not in place of the church.

The tithe is not a solution to financial problems.  The Bible has many principles to apply as we manage our money - selectively applying some principles while ignoring or disobeying others will ensure failure.

Tithing will not purchase our salvation.  The Bible is clear that only by asking Jesus Christ to be our Lord and Saviour will we enter heaven and eternity with Him.

Beware of giving with strings attached.  Well-meaning followers of Jesus can give the church certain items or designated offerings while dictating how to use the items or funds.  Remember that the church’s leadership manages donated items and designated funds.

Craig Hill explains the concept of a financial eunuch.  In Bible times, kings would gather for themselves a harem of women that were “holy” or “set apart” from the rest of the nation’s women.  These beautiful ladies presented a problem to the red-blooded male servants that looked after them.  By removing their private parts, the king eliminated the sexual urges of these male servants and secured for himself holy servants that could tend to his harem.  Could God be calling financial eunuchs today who are prepared to manage “holy money” without consuming it on their lusts?

Winston Churchill (1874-1965) concluded, “We make a living by what we get; we make a life by what we give.”

This description of a secular financial eunuch appeared in the January 17th, 2003 edition of the Calgary Herald:

Modest oilman gives $15M to charity

 An unassuming man who lived in a modest house, rode the bus to work and seldom took vacations has left the Calgary Foundation more than $15 million.

Bob Kolstad’s bequest is the biggest single gift the foundation has received and one of the largest individual charitable donations in Calgary’s history.

Kolstad, an oil patch investor who died at the age of 83, worked out the details of the donation with the foundation several years ago.

The foundation will administer the Kolstad Fund, which will produce about $750,000 a year to be divided among the Salvation Army, the Canadian Cancer Society, the Alberta Heart and Stroke Foundation, the Arthritis Society and the Alberta Shock Trauma Air Rescue Society (STARS).

Five percent of the fund’s assets will be distributed each year, and since the foundation’s return on investment is generally more than 10 percent, the fund will continue to grow.

Kolstad did not look like a millionaire.  Bob was very frugal.  He lived in a modest house, rode the old Number 13 bus to and from work every day, dressed modestly and rarely took vacations.  He had a 1974 Lincoln, but he rarely drove it.  He backed it out of the garage occasionally and ran it to charge the battery, but that was about all.                                                                            

Bob Kolstad did something special with His money by living as a secular financial eunuch and by keeping his focus on giving.  If Bob Kolstad can do it, surely, we as servants of the King of kings can faithfully handle His holy money!  The Lord will be honoured, and His church will be healthy as a result!

If you aren’t already doing it, begin to take God’s tithe off the top of your paycheque.

The Bible teaches that the tithe:

Predates the Mosaic Law

Precedes Your Finances

Provides For the Church 

The Lord asks us to set apart a portion of our income for His work.

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The Prodigals in Our Lives