Correspondence Course • Lesson 20

Tithing and Giving

A study of the biblical principles of tithing, generous giving, stewardship, support of God's Work, festival preparation, and assistance to those in need.

Tithing and generous giving are biblical injunctions applicable to all people who choose to follow the way of God. The dedication of ten percent of one's income to God is a private act of worship and thanksgiving which recognizes Him as Creator. It is by means of the tithes and offerings of its faithful membership and interested co-workers that the scriptural commissions of the Church of God are being fulfilled.

Doctrinal Overview

Stewardship, Worship and the Spirit of Giving

The biblical precepts of tithing and giving are presented as important steps in developing the character God desires in His people. Faithfulness with physical resources teaches spiritual lessons in humility, generosity, responsibility and acknowledgment that God is the source of all blessings.

The practice of tithing predates the nation of Israel. Abraham gave a tenth to Melchizedek after the defeat of the invading kings, and Jacob later promised a tenth of what God gave him. Under the Levitical system, tithes supported the priesthood and religious service, while additional biblical provisions addressed festival expenses and care for the poor.

The Old Testament repeatedly connects financial stewardship with worship and concern for others. Malachi describes withholding tithes and offerings as robbing God, while numerous laws protected the poor, the widow, the orphan and the stranger. The lesson emphasizes that strict payment of a required amount never removed the continuing responsibility to have active concern for those in need.

The New Testament places strong emphasis on the spirit and attitude behind giving. The early Church voluntarily assisted those in need, collections were made for believers suffering hardship, and the apostle Paul taught the right of those doing the work of the gospel to receive support. Giving is to be willing, cheerful and motivated by love rather than compulsion or self-righteousness.

The lesson teaches that tithing remains a personal matter between the individual and God. The Church teaches the biblical principle, while each individual remains responsible before God for determining his or her increase and for making personal decisions involving taxes, deductions and unusual financial circumstances.

Beyond the basic tithe, the lesson addresses Holy Day offerings, the festival fund, assistance to the needy and generous giving. The recurring emphasis is that attitude is the key: God looks on the heart, and the Christian goal is not merely to calculate a minimum obligation but to develop a genuine spirit of giving.

Key Teachings

Biblical Principles of Tithing and Giving

01 / WORSHIP

Tithing Honors God

The dedication of a tenth is presented as an act of worship, thanksgiving and recognition that God is Creator and the source of what we possess.

Proverbs 3:9
02 / GOD'S WORK

Supporting the Work of the Church

Tithes support the Church's commission to preach the gospel and also support the ministry's responsibility to care for local congregations.

Matthew 24:14 • 28:19–20
03 / FESTIVALS

Preparing for God's Festivals

Based on the biblical festival-tithe precedent, members are taught to plan and set aside funds for festival expenses so they may worship, learn, rejoice and help others rejoice.

Deuteronomy 14 • 16:16–17
04 / THOSE IN NEED

Helping the Poor and Needy

Scripture teaches continuing concern for the poor. Giving may include money, goods, time or direct assistance, according to one's ability and circumstances.

Deuteronomy 15:7–11
05 / PERSONAL STEWARDSHIP

A Matter Between the Individual and God

The Church teaches the general biblical principle, while the individual remains responsible before God for determining his increase and dealing with personal financial circumstances.

Stewardship
06 / ATTITUDE

God Loves a Cheerful Giver

The goal is not legalistic calculation or comparison with others. The lesson emphasizes generosity, faith, willing service and the outgoing attitude of giving.

2 Corinthians 9:6–9
Practical Application

Applying the Principle Today

The lesson applies the biblical principles of tithing and giving to modern financial circumstances while emphasizing personal responsibility and the attitude of the heart.

Determining Increase

The Church teaches the general principle of tithing, but the individual is responsible before God for determining his or her actual increase or tithable base.

Taxes & Deductions

Tax systems and benefits vary greatly. The lesson therefore treats decisions about gross or adjusted income and legitimate deductions as personal matters of stewardship and conscience.

Holy Day Offerings

Offerings on the annual Holy Days are voluntary in amount and are to reflect God's blessings and the individual's ability to give.

Festival Fund

Members are taught to plan ahead and save for festival expenses. Administration and use of those saved funds remain the responsibility of the individual.

Assistance to the Needy

Christians are to help when they are able, while avoiding irresponsible giving that needlessly makes their own household destitute or destroys their ability to produce.

The Law of Giving

God is presented as the greatest giver. Christian giving reflects appreciation for what God gives and provides an opportunity to develop His outgoing character.

Scripture Study

Read These Scriptures in Your Own Bible

These passages are drawn from both parts of Lesson Twenty and reinforce the major principles addressed in the combined lesson.

Hebrews 2:6–8 Man will eventually rule the universe.
Matthew 19:28–29 Sharing and sacrifice in God's service are rewarded.
1 Timothy 6:17–19 Do not trust in uncertain riches; be rich in good works.
Genesis 14:17–20; Hebrews 7:1–4 Abraham gives a tenth to Melchizedek.
Genesis 28 Jacob promises a tenth to God.
Malachi 3:6–12 Failing to bring tithes and offerings is described as robbing God.
Leviticus 25:35–36 Concern for needy persons and restrictions on exploiting them.
2 Corinthians 9:6–9 Sowing, reaping and cheerful giving.
Luke 6:38 “Give, and it shall be given unto you.”
2 Thessalonians 3:10–12; 1 Timothy 5:8 The importance of working and providing for one's household.
Acts 20:35 It is more blessed to give than to receive.
Proverbs 3:9 Honor the Lord with your substance and increase.
Matthew 24:14; 28:19–20 The Church's commission to spread the gospel.
Deuteronomy 16:16–17 Holy Day offerings according to God's blessing.
Matthew 25:31–36 Jesus' admonition concerning care for those in need.
Deuteronomy 14:29; 26:12 Biblical provision for assistance to the needy.
Deuteronomy 15:7–11 The attitude God's people are to have toward the poor.
Lesson Review

Questions

The questions from both original parts have been combined into one review. Answer all 30 before opening the answer key.

01

The dedication of ten percent of one's income to God is…

  • a) a private act of worship
  • b) an act of thanksgiving
  • c) a recognition of God as Creator
  • d) all of the above
02

God owns everything, including all the income we produce. True or False?

03

Tithing is an integral part of the Law. True or False?

04

It is God's purpose that man would eventually have rulership over…

  • a) Israel
  • b) a multitude of nations
  • c) the world
  • d) the entire universe
05

God has a prior claim on the whole content and produce of our lives. True or False?

06

Tithing…

  • a) builds godly character
  • b) shares the message of the Christian life
  • c) shares the blessing of the Christian life
  • d) expresses love toward God and fellow man
  • e) teaches profound spiritual principles
  • f) all of the above
07

Tithing is a matter between the one who tithes and…

  • a) the ministry
  • b) God
  • c) the Church
  • d) all of the above
08

Tithing was first introduced to the nation of Israel after they came out of Egypt. True or False?

09

There are three distinct uses for tithes in the Bible: supporting the Work of God, attending the festivals of God and caring for the poor. True or False?

10

Can a man rob God? Yes or No?

11

Complete these statements from 2 Corinthians 9:

  • a) He which soweth bountifully shall ______ also bountifully.
  • b) God loveth a ________ giver.
12

Giving of one's financial resources to do the Work of God is an absolute command in the New Testament. True or False?

13

After the destruction of the Temple in 70 A.D. and the discontinuance of the Levitical priesthood, tithing continues to the Church of God. True or False?

14

The withholding of one's tithes is…

  • a) unfair to other tithe-paying members
  • b) inconsequential
  • c) a sin
15

Members of the Church have experienced blessings for faithful tithing and giving. True or False?

16

The Church is there to enforce and police the member's tithing and giving. True or False?

17

Fill in the blanks from Proverbs 3:9: “Honour the Lord with thy _________, and with the __________ of all thine increase.”

18

The increase of one's income is to be determined by…

  • a) Scripture
  • b) God
  • c) the Church
  • d) the individual
19

Whenever the government tax becomes prohibitive, it is proper for the individual to modify his or her increase or tithable base. True or False?

20

A key factor in tithing and giving is…

  • a) the Law
  • b) the Church
  • c) attitude
  • d) a set formula for figuring increase
21

The basic tithe on income fulfills our obligation to God. True or False?

22

God commands us to bring offerings before Him on the seven annual Holy Days. True or False?

23

Regarding assistance to the needy, which of the following statements are false?

  • a) The primary goal is to develop the godly attitude of giving cheerfully to help one's fellow man.
  • b) No blessings are promised nor implied for helping the poor and needy.
  • c) Helping the needy could be in the form of time, material goods or money.
  • d) Even the poor should contribute to the fund for the poor.
  • e) To withhold aid when one has the ability to give is often condemned in the Bible.
24

Regarding the “Law of Giving,” which of the following statements are true?

  • a) God is the greatest giver.
  • b) God supplies what could never be repaid.
  • c) Giving is at the heart of Christian love.
  • d) God gave us His Son, the ultimate example of generosity.
  • e) The biblical precept of giving tithes and offerings provides man with an opportunity to emulate this facet of God.
25

Tithing and giving are a private matter between the individual and God, never to be used as a tool to appear more righteous than others because of the amount or how we figure the amount. True or False?

26

Everyone should be careful in giving specific advice in matters of tithing to others. True or False?

27

Giving is commanded by God. True or False?

28

A truly converted Christian is full of the spirit of giving. True or False?

29

God looks on the heart, not the pocketbook. True or False?

30

Which of the following statements are false?

  • a) Tithing is a God-ordained means of giving.
  • b) Tithing enables the Church to spread the knowledge of the gospel.
  • c) Tithing makes possible material help to hundreds and thousands.
  • d) Tithing is a natural and living law of God.
  • e) One cannot out give God.
  • f) The opportunity to tithe is considered a privilege.
  • g) Tithing is an expression of honor, love and obedience to God and His laws and of outgoing concern toward both the brethren in the Church and people in the world.
Lesson Twenty — Answer Key
1.d
2.True
3.True
4.d
5.True
6.f
7.b
8.False
9.True
10.Yes — Malachi 3:6–12
11.reap; cheerful
12.True
13.True
14.c
15.True
16.False
17.substance; firstfruits
18.d
19.True
20.c
21.False
22.True
23.b and d
24.All are true
25.True
26.True
27.True
28.True
29.True
30.None — all are true

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