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Tithing: God's Financial System
Article by John O. ReidGod's church emphasizes the importance of tithing as a form of worship and obedience to Him. In ancient Israel, the sons of Levi were commanded to take tithes from the people for their work in the tabernacle. Over 400 years before the Levitical priesthood, Abraham paid tithes to Melchizedek, priest of the Most High God. With Jesus Christ as our High Priest today, a change in the priesthood requires a change in the law, and we are to pay tithes to Him. God commands His people to give a tenth of their income to Him, and this first tithe goes to church headquarters to support God's work, covering expenses similar to those of the Levites. The second tithe, as instructed in Deuteronomy 14:22-27, is to be saved by individuals for use during God's Feasts throughout the year. It is a full tithe set aside solely for this purpose, to be spent on whatever the heart desires before the LORD, to rejoice with one's household. Using second tithe for other purposes, such as investments or non-festival expenses, is wrong and harms one's relationship with the Creator. The third tithe, commanded in Deuteronomy 14:28-29, is set aside every third year and stored within one's gates, not given to the Levites or used for Feasts. Its purpose is to support the Levite, the stranger, the fatherless, and the widow, acting as God's welfare plan for the needy. After faithfully completing the third tithe year, one is entitled to ask God for a blessing. This tithe is paid in the third and sixth years of a seven-year cycle, with the seventh year as a sabbatical before beginning anew. God's Word reveals that tithing applies to the increase or profit from productive effort, such as wages before deductions, capital gains, dividends, interest, and the value of garden or field products. Income not earned, like Social Security benefits, welfare, gifts, or loans, is not tithable. For farmers or business owners, tithe is calculated on income after operating expenses but before personal expenses or taxes. Regarding common questions, tithes must be paid on gross income, not net after taxes, to avoid manipulating taxable income. Second tithe is primarily for rejoicing at God's festivals, and while discretionary spending is allowed after festival expenses, it should focus on consumable items like food and drink, not durable goods. It can be used for holy days beyond the Feast of Tabernacles with careful budgeting, and excess can be sent to the church as an offering to help others attend future Feasts. Third tithe must be paid every third year as a test of faith, not spread out annually, and while it can be given directly to the needy, the church often coordinates distribution to ensure fairness, allocating all marked funds specifically for this purpose.
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.

Tithing: 'Try Me Now!' (Part One)
Sermon by Martin G. CollinsThe tithes did not belong to the Levites, but to God who commanded their services on behalf of the people. Refusal to tithe robs God.
Tithing: Third Tithe
Bible Study by Martin G. CollinsGod ensures that all His children have what they need to survive and thrive. The third tithe is God's way of supporting the needy and the poor.
Ditching Tithing? Consider Carefully
CGG Weekly by Richard T. RitenbaughIn tough financial times, some Christians reduce or cut out altogether God's tithe. They justify it with an excuse like, 'God wouldn't want me to starve!'
How Should Tithes Be Figured (Leviticus 27:30)?
Bible Questions & AnswersA person working for wages would tithe one tenth of the total amount of his pay—before income tax, social security, or other deductions are removed.
Ending Your Financial Worries
Herbert W. Armstrong BookletEven with all the political problems hanging over us, Americans are most concerned about their personal finances. Here is how your financial problems can be solved!
What Is Third Tithe (Deuteronomy 14:28-29)?
Bible Questions & AnswersIn ancient Israel, God instructed His people to set aside a special tithe to assist those in need, such as orphans, widows, strangers, and Levites.
Why We Tithe (Part 1)
Sermon by Richard T. RitenbaughTithing both precedes and transcends the covenant, having a deep spiritual significance far beyond the letter of the law: learning to give as God gives.
Why We Tithe (Part 2)
Sermon by Richard T. RitenbaughGod does not want basic compliance, but growth in godliness. Jesus encourages the Pharisees to emulate the generosity of God rather than stinginess.
Malachi's Appeal to Backsliders (Part Three)
Sermon by Martin G. CollinsWe must be careful when we ask for justice, for our request might come back to bite us. Those begging for justice will indeed get what they ask for.
Hebrews (Part Seven)
Sermon/Bible Study by John W. RitenbaughWith godly hope, we need to envision the successful accomplishment of God's purpose for us, realizing that God has bound that promise with an oath.
Hebrews (Part Eight)
Sermon/Bible Study by John W. RitenbaughJesus Christ's priesthood is superior to the Aaronic priesthood because Christ tenure is eternal rather than temporal, guaranteeing both continuity and quality.
Why We Tithe (Part 3)
Sermon by Richard T. RitenbaughGod uses tithing as a learning experience to teach us to give as He does, helping to fashion us into His image. Our generosity reflects God's generosity.
When is the Third Tithe Year?
Sermonette by David C. GrabbeIn Israel, the third tithe was practiced as a community, drawing people together in a common experience. This is possible for the church, too.
How Much Would You Give Up for the Kingdom of God?
Sermon by Kim MyersWe should be willing to give up anything for the Kingdom, controlling our speech, thoughts, behaviors, and lives. We cannot grow in grace without works.
The Covenants, Grace, and Law (Part Nineteen)
Sermon by John W. RitenbaughThe spirit of the law does not do away with the letter of the law; without the letter, there is no spirit because there is no foundation. Examples show God's will.