If you would like to return your Tithe and Offering at Somerset SDA Church, the image below can help you.
Introduction
God is our Creator, Redeemer, Sustainer, and Owner. The psalmist David reminds us that “The earth is the Lord’s, and all its fullness. The world and those who dwell therein” (Ps. 24:1, NKJV).¹ We are dependent on God, and He provides for our every need. As stewards of all that He has given to us, we express our praise and thankfulness to God by putting Him first in all that we do and have. “We acknowledge God’s ownership by faithful service to Him and our fellow human beings, and by returning tithe and giving offerings for the proclamation of His gospel and the support and growth of His church.”²
“In recognition of the biblical plan and the solemn privilege and responsibility that rest upon members as children of God and members of His body, the Church, all are encouraged to faithfully return a tithe, one tenth of their increase or personal income, into the denomination’s treasury.”³ The regular return of faithful tithes and freewill offerings allows us to partner with Christ and grow spiritually.
Putting God First
What does the Bible teach us about God’s invitation to us in relation to tithing? Read Deuteronomy 16:17 and Malachi 3:10.
The invitation to give comes directly from God and is based on what He has already given. No one should have to say “I have nothing to give,” because God is not asking us to seek out what we need to return. He provides first, then He asks for one tenth to be returned to Him in gratitude for His generosity, “according to the blessing . . . which He has given” (Deut. 16:17, NKJV). Where there may be uncertainty as to the outcome of first setting aside of God’s portion, God challenges us to test Him to see if He will be faithful in His promise by opening “the windows of heaven and pour out for you such blessing that there will not be room enough to receive it” (Mal. 3:10, NKJV). Why not take up the challenge and see the outcome?
What should be our response to God’s generosity? Read 2 Corinthians 9:6-8.
Tithing aids our spiritual growth by discouraging selfishness. “He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully” (2 Cor. 9:6, NKJV). Our response to God’s generosity needs to be a demonstration of our trust in Him by willingly returning one tenth of our increase. Our first task on receipt of our personal income is to think of others by putting aside that which belongs to God first.
Paul reminds us that “God is able to bless you abundantly, so that in all things at all times, having all that you need, you will abound in every good work” (v. 8). The aim of returning a faithful tithe is not to leave us without, as we are asked to give from what we already received.
How is the tithe used? Read 1 Corinthians 9:13, 14 and Numbers 18:21.
God has given specific instructions for the use of the tithe. The primary focus for the use of the tithe is to support the ministers of the gospel, whose main function is to be involved in and promote the spiritual ministry of the Word.⁴ “Let none feel at liberty to retain their tithe, to use according to their own judgement. They are not to use it for themselves in an emergency, nor to apply it as they see fit, even in what they may regard as the Lord’s work.”⁵ “The tithe should go to those who labor in word and doctrine, be they men or women.”⁶ Those who have been called to the ministry should be men and women of deep Christian experience, and it is acceptable that their salary be paid from the tithe.⁷
What is the difference between tithe and offerings? Read Proverbs 3:9; Acts 20:35; and Ephesians 2:8, 9.
Tithe is God’s portion of our personal earnings, and offerings are our promise to God to support the local church. Tithe equates to 10 percent of our personal income and is to be set aside for God first, before all other expenses (Prov. 3:9, NKJV). Our offerings are the amount we have freely set aside as a voluntary contribution towards the work of the local church and missionary work (Acts 20:35, NKJV). In the same manner that we faithfully return our tithe, our motive for the amount we give as an offering should also be unselfish (Eph. 2:8, 9, NKJV).
“God has made the proclamation of the gospel dependent upon the labors and the gifts of His people. Voluntary offerings and the tithe constitute the revenue of the Lord’s work. Of the means entrusted to man, God claims a certain portion—the tenth. He leaves all free to say whether or not they will give more than this. But when the heart is stirred by the influence of the Holy Spirit, and a vow is made to give a certain amount, the one who vows has no longer any right to the consecrated portion.”⁸
Can the tithe be used for supporting the local church?
As members, we are discouraged from directing our tithes to organizations and projects of our choice. Instead, we are encouraged to bring the whole tithe into the storehouse (Mal. 3:10). In that vein the tithe is not to be appropriated for helping those in need, supplementing tuition fees, church expenses, or buildings.9
“Tithe shall not be used in any way by the local church, but held in trust and remitted to the conference treasurer. Thus tithe from all the churches flows into the conference treasury, and percentages are forwarded to the next-higher level in accordance with General Conference and division working policies to meet the expenses of conducting the work of God in their respective spheres of responsibility and activity.”10
It is the regular offerings, collected by the local church, that are set aside specifically to meet the expenses of the church and its functions. Thus, the tithe and freewill offerings are to be kept separate, but are of equal importance for promoting the gospel.
What Should I Do?
How much offering should I give? Read 2 Corinthians 9:7, 8.
Tithing is part of our worship to God, and a demonstration of our trust in Him. We are encouraged to give a wholehearted freewill offering in proportion to the blessings we have received from God. In return, He will ensure that we have what is sufficient for our needs (2 Cor. 9:7, 8, NKJV). “Let each regularly examine his income, which is all a blessing from God, and set apart the tithe as a separate fund, to be sacredly the Lord’s. This fund should not in any case be devoted to any other use; it is to be devoted solely to support the ministry of the gospel.”11
Should I return tithe on my income before or after deductions? Read Proverbs 3:9 and Malachi 3:8-10.
We are asked to return tithe on our full salary and earnings before any deduction and payment has been made by way of income taxes.13 Employers are required to deduct income tax from the gross amount paid to their employees. All additional expenses deemed to be payable from the employee’s earnings are often calculated on their gross income. In other words, the firstfruit is taken out before the net pay is received.
We are encouraged to put God first in all that we do, including the way we use our income. “We are not to consecrate to Him what remains of our income after all our real or imaginary wants are satisfied; but before any portion is consumed, we should set apart that which God has specified as His.”13
The call is to “honor the Lord with your possessions, and with the firstfruits of all your increase” (Prov. 3:9, NKJV). We are to set aside our firstfruits for God on a timely and systematic basis. The call to bring all the tithe needs to be acknowledged as our gross personal income before deductions, resulting in us actively putting God first.
There is one income earner in our family of four, and our two children are of school age. Should both adults return tithe? Read Proverbs 3:9, 10; 11:25; and Malachi 3:10.
The call to give from our increase also goes for the household income. It therefore follows that the tithe is returned from whole amount received. “When the number of individuals returning tithe in the church is reported, the spouse and minor children who are non-wage earners but members of the church should be counted in this group, in addition to the wage earner of the family.”14
It is never too early to teach our children about tithes and offerings. During holiday periods and when they receive monetary birthday gifts, children can be encouraged “to present offerings to God for the gift of His only-begotten Son.”15
Where should I return my tithe? Read Malachi 3:10.
Tithe should, in the first instance, be returned to the local church. The local treasurer is required to submit all tithe collected, each week, to the local conference. “The tithe is the Lord’s and should be brought to the ‘storehouse’ (conference treasury) through the church in which the person’s membership is held, as an act of worship. Where unusual circumstances exist, church members should consult with the officers of their local conference.”¹⁷
Summary
This Bible study has shown that all we have comes from God and that as an act of faith and worship God has requested that we return 10 percent of our earnings to Him. The tithe is given to the conference through our local church and is used primarily for the support of those who minister to us. God first gives to us before asking from us and has also promised that when we faithfully return our tithe and give our freewill offering, He in turn will bless us abundantly.
Are you ready and willing to put God first by faithfully returning tithe and promised offerings as a measure of your trust in Him and in thankfulness for what He has done for you?
Points to Consider
1. If you do not yet return a regular 10 percent tithe to the Lord, why not take up the challenge He has laid down in Malachi 3:10 for at least three months? If you receive a blessing from God, then why not make this a regular habit?
2. If you regularly return 10 percent tithe to the Lord, why not take some time to prayerfully reflect on the many blessings you have already received and consider increasing your freewill offerings in thanksgiving to God?
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¹ Bible texts credited to NKJV are from the New King James Version. Copyright © 1979, 1980, 1982 by Thomas Nelson, Inc. Used by permission. All rights reserved.
² General Conference of Seventh-day Adventists, Seventh-day Adventist Church Manual, 19th ed. (Hagerstown, Md.: Review and Herald Pub. Assn., 2015), p. 169.
³ Seventh-day Adventist Church Manual, p. 136.
4 Working Policy of the General Conference of Seventh-day Adventists, 2021-2022 ed., p. 636.
5 Ellen G. White, Counsels on Stewardship (Washington, D.C.: Review and Herald Pub. Assn., 1940), p. 101.
6 Ellen G. White, Evangelism (Washington, D.C.: Review and Herald Pub. Assn., 1946), p. 492.
7 Ellen G. White, Counsels to Parents, Teachers, and Students (Washington, D.C.: Review and Herald Pub. Assn., 1913), p. 431.
8 Ellen G. White, The Acts of the Apostles (Mountain View, Calif.: Pacific Press Pub. Assn., 1911), p. 74.
9 General Conference of Seventh-day Adventists, Highlights of the Tithing System (revised 1990), pp. 16, 17.
10 Seventh-day Adventist Church Manual (2015), p. 136.
11 E. G. White, Counsels on Stewardship, p. 81.
12 General Conference of Seventh-day Adventists, Tithing Principles and Guidelines, p. 23.
13 E. G. White, Counsels on Stewardship, p.71.
14 Seventh-day Adventist Church Manual (2015), p. 86.
15 Ellen G. White, The Adventist Home (Nashville: Southern Pub. Assn., 1952), p. 481.
16 General Conference of Seventh-day Adventists, Tithing Principles and Guidelines, p. 20.
CONCEPT
TITHE AND OFFERINGS – IT ALL ABOUT WORSHIP
Biblical stewardship is the total commitment of the heart to God. This includes the returning of the Lord’s tithe and the giving of freewill offerings as an expression of our spiritual worship. In the bigger picture of Christian stewardship, this part of our response is very often referred to as “financial stewardship.” Financial stewardship, however, would also include the responsible use of the rest of our earned income and blessings after we’ve returned tithe and given our offerings. For the purpose of this article, I will limit this discussion to the study of tithe and offerings and how financial giving is practiced globally within the Seventh-day Adventist Church.
There are seven theological realities that help establish a biblical framework for understanding the returning of tithe and the giving of offerings by God’s people as they worship Him, in Scripture.
There are seven theological realities that help establish a biblical framework for understanding the returning of tithe and the giving of offerings by God’s people as they worship Him, in Scripture. They are:
1. An acknowledgement of God’s creatorship of the universe and the world that we live in. Genesis 1:1, for example, starts with the assertion: “In the beginning, God.”
2. An expression of partnership with the Divine. As God’s stewards, we live and exist for His purpose. We are entrusted with the responsibility of taking care of all of His resources in the world (Genesis 1:26,28).
3. Making a statement of commitment to the rule of Jesus in the world and in their personal lives (Matt. 6:33).
4. A recognition of the blessings of God that come to us because of His goodness and abundant grace in Christ Jesus (John 1:14,16-17).
5. A response of love and gratitude that is generated from the heart (I John 4:19). “We love Him because He first loved us.”
6. A demonstration, in thanksgiving, of their faith and trust in God, the Provider and Sustainer of life (Phil. 4:19).
7. The living of a covenant relationship with God where He is both Savior and Lord (Jer. 29:12,13).
THE LORD’S TITHE—AN EXPRESSION OF OUR FAITHFULNESS
Leviticus 27:32 provides the primary principle for tithe and tithing in the Bible. Tithe is a fixed portion, a “tenth,” or ten percent of our total income and increase from “everything.” While it is true that God owns everything in the world, He, as the Owner, has made a special claim on this percentage of our income. It is His portion and property. We are able to return it because of the blessings He has already bestowed upon us. From a theological perspective, we don’t “pay” tithe, because this would assume that the money is ours. Tithe is “returned” to the rightful Owner, and that Owner is God.
One other critical aspect of tithe that needs to be stated here is the fact that God specifies the place (storehouse) to which tithe must be returned, and who (Levites and priests) is to be supported with His property.
Other important biblical principles of tithe include the following: It is holy to God; it is a spiritual response even though we may return it in monetary form; it is an act of worship whereby we acknowledge His sovereignty and it is an expression of our faithfulness to Him. It is a matter of a “right” relationship with God (Mal. 3:7).
One other critical aspect of tithe that needs to be stated here is the fact that God specifies the place (storehouse) to which tithe must be returned, and who (Levites and priests) is to be supported with His property. In this sense, God was very particular with tithe and it was to be used for a special purpose.
FREEWILL OFFERINGS – OUR BEST FOR GOD
Tithe and offerings, in many ways are similar but they are also very different. For example, whereas tithe is about a specific quantity of the whole (our increase), offerings are about the quality of the gift. Notice this instruction from God to His people, Israel, “If any of you—either an Israelite or an alien living in Israel—presents a gift for a burnt offering to the Lord, either to fulfill a vow or as a freewill offering, you must present a male without defect. . .” (Lev. 22:18,19). The primary principle of offerings is that we give God our best in recognition of who He is–the Giver of all good gifts (Jas. 1:17).
Now the question in regard to this expectation of God of us—to give Him our best—is this: “How do I determine my best?” The Bible provides two elements that can assist us with this matter. The first is that we must give God an offering in proportion to the reception of His many blessings (Deut. 16:17). The second is that we give from a joyful heart (2 Cor. 8:12; 9:6,7). It is a personal choice in response to God’s greatest and best gift ever given to humanity and that is Jesus Christ His Son (John 3:16). In practice, our best in offerings could be a percentage higher then ten percent (more than tithe); it could be another ten percent (equal to tithe); or it may mean a percentage lower or less then ten percent of our earnings. For offerings, the amount is immaterial because there is no limit to our giving. It’s about the quality—our best—that we give to God. In the case of the widow who gave her two mites at the temple, she gave all (Luke 21:4). The real measure of our giving is not about what is given, but on what is left after we give. Stewardship is “All of me in response to all of God.”
SYSTEMATIC GIVING
Seventh-day Adventists practice “systematic giving.” Here is how this works in real life.
1. By systematic giving, we are saying that we must give prior thought and prayerful consideration to the process and to the amount we give in offerings. The process, for example, may include consultation with other members of your family well before the Sabbath to ensure that we are giving God our best and that we are giving from a heart of gratitude. It is planned giving.
2. Systematic giving means that the Lord’s tithe is put aside first when we receive our income. By following this principle, we can save ourselves from using God’s money for other things.
3. With the Lord’s money or tithe, being put away first, we can now set aside our regular offerings as part of our corporate worship.
4. The Bible encourages Christians to give financial support to the needs of the poor and other worthy causes. This ought to be part of our financial stewardship.
5. Systematic giving considers the ministry needs of God’s Church both locally and globally. This is one of the strengths of the Adventist offering system.
6. Systematic giving is about “regular” giving. The amount does not matter. It is the heart and the motive of giving that is important.
7. Systematic giving always focuses on Jesus and His sacrifice for us. He gave His all.
GOD EXPECTS BOTH IN TITHE AND OFFERINGS
While God expects us, His people, to return to Him His tithe and our offerings of thanksgiving as expression of our worship, it would seem to me that from His perspective, offerings are more important. When we are faithfully returning tithe to God, we are simply giving Him what belongs to Him. In this way, we have not really given God anything. Christian generosity and giving comes as a response to God’s grace. It is shown by what we do and give beyond returning tithe. It’s the real measure of our love for God. More importantly, our giving must also show our care and concern for those persons who are less fortunate than us—the poor and the marginalized of society.
In Christian stewardship, God invites us to a life that we share together with Him. Yes, we may give Him our treasures, but He is more interested in our heart, our total being. This is the best we can offer Him. “Therefore, I urge you, brothers, in view of God’s mercy, to offer your bodies as living sacrifices, holy and pleasing to God—this is your spiritual act of worship” (Rom. 12:1).
