God'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.

The biblical system of tithing remains a significant aspect of spiritual practice, endorsed by God from Genesis to Revelation as the only financial system He supports. Tithing involves returning one-tenth of one's income or increase to God for His use, a principle demonstrated by Jacob who promised to give a tenth of his blessings to God. This practice was known long before it was commanded through Moses, as evidenced by Abraham giving tithes to God's representative, the priest, in recognition of God's rulership and providence. In the history of Israel, tithes were given to the Levites to support their work in the Tabernacle and later the Temple, as they had no significant land of their own and were dedicated to God's service. During His ministry, Jesus Christ affirmed the importance of tithing, stating that it should not be neglected even while emphasizing justice, mercy, and faith. The law of tithing predates the Levitical priesthood and remains in force, though its administration has changed under the New Covenant. Tithes are now to be given to Jesus Christ, our High Priest, for use by the church in preaching the gospel free of charge. God promises abundant blessings, both spiritual and physical, to those who faithfully tithe, ensuring there is food in His house to spiritually feed His people. Conversely, withholding tithes can result in withheld blessings, as God commands this practice to support His work through faithful ministers.

The biblical system of tithing stands as the only financial system God endorses from Genesis to Revelation. Through tithing, God provides for the preaching of the gospel and the feeding of the flock, expressing love toward Him and love toward neighbor. Tithing, in its simplest form, is returning one-tenth of one's income to God for His use. The patriarch Jacob, aware of God's command to tithe, promised to give Him a tenth of his blessing or increase, a practice he likely learned from his grandfather Abraham and father Isaac. The tithe goes to God through His representative, the priest, and this law was in effect long before it was commanded through Moses. In ancient Israel, tithes were given to the Levites to perform the work of the Tabernacle and later the Temple, supporting them as they had no significant land of their own. This principle of supporting God's ministers continues in the New Testament church, as Paul refers to Old Testament law as authority for taking tithes to preach the gospel, and Jesus Himself supports tithing, affirming it should be done alongside justice, mercy, and faith. Though the administration of tithing has changed under the New Covenant, with tithes now given to Jesus Christ, our High Priest, for use by the church, the law of tithing predates the Levitical priesthood and remains in force. God commands tithes so that there may be food in His house, primarily to feed His people spiritually, promising to bless those who faithfully tithe far above what they could imagine, while withholding blessings from those who do not.

The tithing principle in God's Word goes beyond simply giving a tenth of one's increase. God commands us to tithe, but doing so merely out of necessity falls short of the giving He expects. It is a matter of conversion and attitude, reflecting our willingness and eagerness to obey all that our heavenly Father commands. Tithing serves as a test of our loyalties and priorities, demonstrating our trust and belief in Him. It is an act of faith, a spiritual act like prayer, and without faith, it is impossible to please God. Historically, tithing was first mentioned when Abraham gave tithes to Melchizedek, a priesthood predating the patriarchs. By the time of Moses, God assigned His tithe to the Levitical priesthood for their use in administering His work, as the population of Israel had grown significantly, necessitating a formal code of law while maintaining the principles of giving. Jesus Christ did not specifically address the tithing law as it was not a contested issue during His time, yet He upheld its principle, magnifying God's law and denouncing the self-righteous Pharisees for their hypocrisy in tithing without justice and mercy. Today, the authority to apply the tithing law in God's church is derived from the transfer of Levitical responsibilities to Jesus Christ, our High Priest, who is also the Head of the church. He grants authority to His ministers to conduct His work on earth. The first tithe, holy to God, must support the commission given to His ministry, similar to the Levitical priesthood. Through tithing, God provides abundance for every good work, and Jesus Christ emphasizes that His church should freely give as they have freely received. Tithing remains a test and act of faith, a good work that pleases God, demonstrating worship and recognition of His presence and rewards for those who diligently seek Him.

For years, members of God's church have had questions about the tithing system. The early Worldwide Church of God taught that members should give three tithes, amounting to thirty percent of their increase. The first tithe, given to the church annually, financed the work of preaching the gospel and feeding the flock. The second tithe, kept by the individual each year, funded observance of God's holy days, especially the Feast of Tabernacles. The third tithe, commanded only in the third and sixth years of a seven-year cycle, supported the needy, widows, orphans, and to some degree, the ministry as needed. The Church of the Great God follows this basic teaching. Regarding whether God commands three separate tithes or one tithe split into three uses, God specifies in Numbers 18:21 that all the tithes in Israel are given to the children of Levi for their work. In Deuteronomy 14:22-23, the festival tithe is described as all the increase of grain to be eaten before the LORD. In verses 28-29, a third tithe is mentioned for the Levite, stranger, fatherless, and widow, to be stored for their use over time. Since this third tithe occurs only in specific years, it indicates that all three tithes are separate, as keeping all for the poor in those years would leave no funds for festivals, which are observed annually. On the question of financial support for a full-time ministry, Numbers 18:20-23 shows that the service of the Temple was to be the Levites' full-time profession, supported by a full tithe. In the New Testament, John 21:15-19 reveals that Christ expected Peter to feed His sheep rather than return to fishing. Acts 6:1-4 demonstrates the apostles prioritizing teaching God's Word over physical service by appointing deacons for such tasks. I Corinthians 9:1-18 confirms that the ministry should live from the gospel, and I Timothy 5:17 states those who labor in word and doctrine are worthy of double wages. Concerning whether tithing applies only to agricultural produce, Hebrews 7:1-10 cites Abraham tithing from the spoils of war, not just flocks or herds, showing tithing on non-agricultural increase. Genesis 28:20-22 records Jacob promising a tenth of all God provides during his travels, not farming. I Corinthians 9:7-15 mentions Paul's right to take tithes from the Corinthian church, whose members worked in city jobs, not agriculture. Matthew 23:23 shows Christ addressing Pharisees, who were not farmers, tithing on small items like spice seeds. Malachi 3:8-12, written after the captivity, emphasizes tithing for all, even as few are farmers, indicating it applies to the increase of any work of the hand. God endorses tithing as a financial system for His church, promising blessings and protection for obedience. Malachi, as an end-time prophecy, urges repentance through tithing to remedy inequities and show God's love. By its fruits, the tithing system has proven effective, as seen in the growth and prosperity of God's work over decades when faithfully followed.

God, in His wisdom and mercy, provides for the financial needs of His people during the annual holy days by instructing them to set aside a second tenth of their increase. This second tithe, saved by the individual each year, is an additional tithe of their income, designated for personal use during God's festivals to ensure they are observed properly with joy and abundance alongside their families. Biblical evidence for the second tithe is found in Deuteronomy, where Moses instructs Israel to bring their tithes to the place where God has put His name. There, the people were to eat before Him, consuming the second tithe, which is distinct from the first tithe given to the Levites as their inheritance. This second tithe was not to be eaten at home but at the designated place, and it was to be brought by the people, with the Levites also partaking of it where God chose to place His name. The purpose of the second tithe is for the Israelite to consume it at God's annual holy festivals, spending it on whatever their heart desires to enhance their glorifying of God or to add joy to the feast. God desires His people to enjoy the physical abundance He provides at the feasts as they worship Him and learn to reverence and fear Him in ways that please Him, and many can also help others observe the feasts through this blessing. A tithe of the second tithe, which is a tenth of the second tithe set aside by the individual, is requested by the ministry to be sent to the church office to assist the needy in attending the Feast and to cover festival expenses such as meeting space, flowers, sound systems, brochures, and family day activities. This collection is not a command from God but a request from the ministry, requiring the same giving attitude as with any other contribution. Borrowing from any of God's tithes is considered stealing from Him, as the tithe belongs to God and is not ours. There are curses for stealing from God, and His people must acknowledge His prior claim to the tithes He requires, using them according to His specific instructions. In His infinite love, God has given the means to worship Him and rejoice with His people at a place He has chosen.

Today's sermon addresses the subject of tithing, a topic of technical scriptural instruction that demands careful consideration. We must examine our attitude toward tithing, understand why God desires us to tithe, and recognize the tremendous benefits it brings. Statements contrary to God's Word have suggested that tithing is optional, raising questions about whether not tithing equates to robbing God. Our exploration begins with the first biblical example of tithing in Genesis 14, where Abraham, known as the father of the faithful, gave one-tenth of the choicest spoils of war to Melchizedek, reflecting an attitude of giving the very best to God out of gratitude for His provision. Everything we possess and all that is good in us comes from God, who owns it all and requires a portion back for a wonderful purpose. Our modern context, often disconnected from the land and reliant on corporate jobs, can obscure this truth, making it easy to forget that it is God who sustains us. Abraham's example urges us to give wholeheartedly, imitating his faithfulness as we pay our tithes and offerings with a perfect heart, not treating it as a mere obligation. God demands the best we can offer, as seen in Leviticus where offerings without blemish are emphasized, highlighting the importance of a right attitude in giving. In Genesis 28, Jacob's tithing further illustrates reliance on God for substance and success, anticipating the later purpose of tithing in Israel to support God's house. Tithing laws were in effect long before the exodus, as evidenced by Abraham and Jacob giving ten percent, indicating divine instruction through Melchizedek to those with whom God worked. The tithe is holy to the Lord, set apart for His use alone, and to withhold it is to rob God. There are three distinct tithes: the first tithe supports the ministry, the second is for personal celebration before the Lord at sacred feasts, and the third, every third year, aids the Levite, stranger, fatherless, and widow within our gates. God's tithing system is designed to care for His people both spiritually and physically, fostering a close relationship with Him through the ministry's guidance, providing joy in observing Holy Days, and supporting the poor. In Malachi, God rebukes Israel for offering poor sacrifices with a wrong attitude, warning that such indifference renders their offerings unacceptable to Him. He challenges them to bring tithes with a right heart, promising to open the windows of heaven and pour out abundant blessings if they obey. God desires spiritual food in His house—right teaching to perfect His people—and emphasizes that tough times result from robbing Him through neglected tithes. In the New Testament, while there is no explicit command to tithe, support for the principle is evident throughout. Jesus Christ approves of tithing in His words to the scribes and Pharisees, affirming its importance though not as the sole measure of righteousness. The tithing system, established by Him, continues to provide for the ministry, church expenses, and care for the needy, bearing fruit in the blessings seen in the modern era through widespread outreach and support for God's work. To abandon tithing leads to financial disaster, contradicting the purpose and benefits God intends. We are called to give with a pure heart, recognizing that God gave His finest offering in Jesus Christ, and we must respond by doing our very best to not rob Him but offer a complete and living sacrifice.

God, in His infinite love, has provided humanity with abundant gifts, including life itself and the potential for eternal life in His Kingdom. As part of His expectation for His children to learn generosity, tithing is a commanded act of giving back a portion of what He first gave us. Through tithing, we express gratitude and worship Him, individually, as families, and with His people. The biblical record demonstrates that God's tithing law has been observed by faithful individuals since the time of Abraham and Jacob, and it remains in force today. God used the tithing system to finance the religious and secular needs of His theocracy, and though it was practiced inconsistently during the eras of the judges and kings of Israel and Judah, He rebuked Judah for stealing His tithes in Malachi's time. Jesus Christ upholds the principle of tithing in Matthew 23:23, and the apostle Paul addresses it in Hebrews 7, confirming its ongoing relevance. Tithing predates the Levitical priesthood and, under the New Covenant, tithes are now given to Jesus Christ, our High Priest, for use by the church to preach the gospel free of charge. Tithing is not merely about giving one tenth of our increase; it reflects our attitude and faith. Giving perfunctorily or out of necessity falls short of the joyful obedience God desires. It is an act of faith, demonstrating trust in Him to bless and prosper us. By tithing, we worship God, acknowledging His ability to provide, as seen in the example of Abel who brought the best of his flock. Faith is essential, for without it, we cannot please Him. Historically, tithing supported God's work through the Levitical priesthood, as recorded in Numbers 18. By the time of Moses, with a population of nearly two million, a written code of law formalized tithing as a financial law that had existed for centuries. Under the New Covenant, the administration of tithing shifted to the ministry of Christ, supporting a paid, full-time ministry to focus on preaching the gospel, as seen in Acts 6:1-4 and Hebrews 7. Tithing is a personal responsibility, based on our increase from productive effort, often defined as adjusted gross income after production costs. Each individual must decide before God what constitutes increase, as the Bible provides no specific regulations. Tithing applies to various forms of income, including wages, capital gains, dividends, and interest, but not to gifts, inheritances, welfare, or social security where no productive effort is involved. Though not required on such income, offerings of gratitude are encouraged. Tithing should be regular, ideally with each paycheck for wage earners or monthly for business owners and farmers, to avoid temptation or loss. Borrowing from God's tithe is considered stealing from Him, as the tithe belongs to Him and must be used according to His instructions. Beyond the first tithe, which supports God's work, a second tithe is set aside yearly for personal use during His festivals, such as the Feast of Tabernacles, to rejoice before Him at the place He chooses, as outlined in Deuteronomy 12. This second tithe, distinct from the first, enhances worship and joy at the feasts, and excess can help others attend. Additionally, a tithe of the second tithe is requested by the church, not commanded, to cover festival expenses and assist the needy in attending. A third tithe, separate from the first and second, is commanded in the third and sixth years of a seven-year cycle to care for the needy, including orphans, widows, and strangers, as instructed in Deuteronomy 14:28 and 26:12. This reflects God's lovingkindness and His expectation for His church to support those in need, ensuring that personal crises or societal inequities do not leave His people uncared for. Neglecting the needy angers God, who stands as their defender. Tithing and offerings bring blessings to both giver and recipient, shaping our attitudes to mirror God's generosity. It is a test of faith and a spiritual ac

Thankfulness is an essential attitude in tithing and giving. Tithing is an ordinance of God, in its simplest form, returning one-tenth of one's earned income, that is, increase, to God for His use. Indirectly, the law of tithing is stated in the Ten Commandments as "You shall not steal," reflecting the negative side of the command to tithe, and these laws remain in force today, vital for personal spiritual growth. If we merely pay tithes and offerings grudgingly as an obligation, we keep only the letter of the law, but if we give back to God out of abundance with gratitude and joy, as a faithful response, we fulfill the spirit of the law. God commands us to keep both the letter as a lawful obligation and the spirit as a joyful, thankful response. Through the tithing system, God provides for the feeding of His flock and the preaching of the gospel, expressing love toward God and neighbor. The most ancient record of tithing is found in Genesis 14, where Abraham gave tithes to Melchizedek, acknowledging God's sovereignty and lordship over the earth. This act reveals several principles: the tithe goes to God through His representative, it is one-tenth, it was in effect long before Moses, and Abraham gave tithes in recognition of God's rulership and providence. Similarly, in Genesis 28, Jacob's tithing in patriarchal times was an act of worship, connected with setting up an altar representing God's house. In the time of Moses, Israelites gave tithes to the Levites for the work of the Tabernacle and later the Temple, as they had no significant land of their own and needed support from the congregation. Leviticus 27:30 states that the tithe belongs to God, is holy, and sanctified for His use, designated for the Levites and priests as their reward for service. Even with human taxation by kings or governments, God's prior claim on the tithe remains, as it is holy and set apart for His exclusive use. Post-captivity, under Nehemiah, the tithe system was revived for Temple services, though spiritual zeal often waned, leading to negligence. Malachi warns that failing to bring tithes and offerings into God's storehouse is robbing God, as the tithe is His, not merely the Levites'. This negligence resulted in curses like famine and poverty, but God promises abundance to those who obey by giving back His tithes, challenging His people to test Him and see His faithfulness in meeting their needs. Tithing is more than a formality; it is an act of worship, a symbol of willingness to honor God's divine sovereignty, a sign of submission to His will, and an acknowledgment of His lordship. Failure to tithe, when one has increase, is regarded by God as outright robbery. Jesus Christ, in Matthew 23:23, approves of the tithing system, denouncing not tithing itself but the lack of justice, mercy, and faith among the Pharisees. The true spirit of giving, as taught by Christ, reflects God's care and compassion, and tithing demonstrates respect, honor, love, and esteem for our Creator and Sustainer. From Genesis to Revelation, tithing and offerings are the financial system God endorses, showing that blessings accrue to those who faithfully tithe on the increase of what God has first given them. Tithes are primarily used to spiritually feed His people, and God promises to bless far beyond imagination those who support His work through faithful giving. When we give, we return to the Lord what He has graciously already given to us.

In God's generous financial system, He provides care for the needy through a special tithe known as the third tithe. This tithe is set aside to assist those in need, such as orphans, widows, strangers, and Levites, as instructed in ancient Israel. Today, God's church fulfills its Christian duty by maintaining a third tithe fund to support its needy brethren, reflecting the ongoing obligation to help those truly in need as taught by God's apostles. The third tithe is an additional tithe, separate from the first tithe that supports God's work of preaching the gospel and the second tithe that enables church members to attend the feasts. It is paid only on the increase earned during the third and sixth years of a seven-year cycle, with most church members counting their third-tithe years from either the Passover or the Feast of Tabernacles closer to the date of their baptism, beginning in the third year after their baptism. God views the neglect of the poor, widows, and orphans with great anger, as their special relation of nearness to Him makes Him a father of the fatherless and a defender of widows. Wisdom dictates that help should not be withheld or delayed when it can be given immediately. For those who are generous in paying the tithes owed to God, He rewards with blessings, often abundant in third-tithe years with various blessings and invaluable lessons. These blessings are not always material, as storing up spiritual treasures in heaven is deemed far more important than physical prosperity, emphasizing a prospering relationship with Him over temporary physical gains. The church bears a responsibility to care for its needy members, with members contributing to a benevolent fund to satisfy the biblical command to support the disadvantaged. In some cases, individuals may give their third tithe directly to a needy relative, such as a widowed mother, sister, or daughter, or to orphans who qualify under specific guidelines. However, since ministers are often more aware of those truly in need, the third tithe is frequently distributed more effectively to the needy in the church through the ministry, reflecting God's lovingkindness for His creation, especially the weak and disadvantaged.