The earth and all its resources are God's, but He graciously allows us to use them. For what He has given us, we have a financial obligation to Him, and through the system of tithes and offerings, that responsibility is satisfied. The Old Testament introduces it as an established and ongoing practice. Later, it was codified as part of God's law given to Israel in the wilderness, and administered by the Levites until the destruction of the Temple. In strongly addressing the Levites about their responsibilities, Jesus confirmed its practice. Through the apostle Paul, the New Testament church confirmed that the ministry and the work of the church is to be financially supported by the individual members of the body. God did not change the tithing system He instituted before Abraham, only its administration by the New Testament church ministry. Giving tithes and offerings is an act of worship of God. Tithing is giving a percentage of one's income as set by God, and offerings are given as determined by the individual's evaluation of what he is able. The church does not enforce or police tithing, but teaches the obligation the individual has to honor God with his substance and the firstfruits of all his increase.
Scripture References:
Genesis 1:26-27; Psalm 24:1; 104:24; Deuteronomy 8:18; I Corinthians 10:25-28; Matthew 6:19-21; Genesis 14:18-20; Leviticus 27:30; Numbers 18:24; Deuteronomy 14:22-28; 16:16-17; Matthew 23:23; Luke 16:10-13; 21:1-4; II Corinthians 9:6-7; Hebrews 7:1-10; II Corinthians 3:3-7; Acts 5:1-5; 4:34-35; I Corinthians 9:1-14; Malachi 3:8-12; Proverbs 3:9-10
From the Library: Tithing
Tithing: God's Financial System
Article by John O. ReidGod has set in place a wonderful system to pay for the promulgation of His truth. Here are answers several common questions on the subject.
Tithing
Bible Study by Martin G. CollinsThe biblical system of tithing has been a point of controversy among Christians for centuries. Was the law of tithing changed for Christ's church?
Tithing (1995)
Bible Study by Richard T. RitenbaughThe subject of tithing is bound to spawn arguments in this time, but the biblical teaching about it is very simple: The tithe is God's and still in force!
Tithing: First Tithe
Bible Study by Martin G. CollinsMany churches understand tithing but do not believe that God commands them for today. However, tithing has always been God's way of financing His work on earth.
Common Tithing Questions
'Ready Answer' by StaffThe doctrine of tithing often raises specific questions regarding how many there are, who they go to and whether they are strictly on agriculture.
Tithing: Second Tithe
Bible Study by Martin G. CollinsGod commands us to keep His feasts and holy days, and He also makes funds available for us to do so—by saving second tithe.
Tithing
Sermon by John O. ReidThis comprehensive overview of tithing explores the attitudes we should have toward tithing, the purposes of the tithe, and the benefits of tithing.

Tithing: 'Try Me Now!' (Part Two)
Sermon by Martin G. CollinsTithing requires faith and trust in God, who provides our ability to acquire wealth. Each member must make his own decision. Tithing is based on increase.
For more resources, please see the library topic for Tithing
From the Library: Offerings
The Meaning of the Offering
Sermonette by John W. Ritenbaugh (1932-2023)The New Covenant sacrifices are far more demanding than the Old Covenant sacrifices. But there are poignant lessons to be learned from animal sacrifices.
Quality Holy Day Offerings
Article by StaffWe tend to forget how different holy days offerings were under the Old Covenant. However, the important part of giving offerings remains the same.
Offerings and Sacrificing
Sermonette by John W. RitenbaughAn offering is a gift given to God. The Bible clearly shows that the requirement for the offering was in force at the time of Adam and Eve.
The Offerings of Leviticus (Part One): Introduction
'Personal' from John W. RitenbaughThe offerings of Leviticus, though not necessary under the New Covenant, are invaluable for teaching about Christ in His roles as sacrifice, offerer, and priest.
The Offerings of Leviticus (Part Nine): Conclusion (Part Two)
'Personal' from John W. RitenbaughThere must be something to prove we are one with Christ and in union with the Father and the Son. That something is the manner in which we conduct our life.
Offerings (Part One)
Sermon/Bible Study by John W. RitenbaughThe burnt offering shows Christ giving Himself completely to God as God's portion. It represents a life fully devoted to God, which is what truly satisfies Him.
Offerings (Part Two)
Sermon/Bible Study by John W. RitenbaughThe sacrifices teach us about the mind, heart, and character of Jesus. The burnt offering symbolizes complete devotion to God in every aspect of life.
Offerings (Part Seven)
Sermon/Bible Study by John W. RitenbaughIf we want to follow Christ, we must sacrifice, take up our cross, and follow His example of service to God and others.
For more resources, please see the library topic for Offerings