Are tithes and offerings the same thing? Do Christians have to give tithes and offerings?

WHAT DOES THE BIBLE SAY?

In the New Testament, the church didn't need to care for Jewish priests, Levites, or the Temple like they did in the Old Testament (Deuteronomy 14:27-29; Numbers 18:20-24; Leviticus 27:30). As such, instead of offerings as in the Old Testament to atone for sin or gold for the construction of the tabernacle, New Testament believers collected from churches to support missionaries like Paul and to provide for the church in Jerusalem (2 Corinthians 11:8-9). While Paul advised to provide offerings (1 Corinthians 16:1-2), it was not mandated. However, Scripture teaches that as those who are to spread Christ’s love to others, believers should cheerfully extend financial support to those in the church who do missions work (1 Corinthians 9:14), those who pastor or run the church (1 Timothy 5:17-18), and those who are in bad financial straights (1 John 3:17-18). Believers are called to remember that everything we have—spiritual or material—is a gift from our lavishly generous and inexhaustibly loving Heavenly Father: “Every good gift and every perfect gift is from above, coming down from the Father of lights, with whom there is no variation or shadow due to change” (James 1:17).

FROM THE OLD TESTAMENT

• The Bible defines tithes and offerings differently than most churches today. In the Old Testament, Israelites were to donate a tithe was 10% of certain harvests to the temple for the priests and Levites (Leviticus 27:30; Numbers 18:21). In fact, several tithes overlapped, resulting in a donation of 23.3%.
• Even though tithing was part of Old Testament law, it also taught important spiritual principles, such as reverence and reliance on God: “You shall tithe all the yield of your seed that comes from the field year by year. And before the Lord your God, in the place that he will choose, to make his name dwell there, . . . that you may learn to fear the Lord your God always” (Deuteronomy 14:22-23).
• God sent the prophet Amos to rebuke the Israelites for their corruption. Though they were giving tithes and offerings, they were oppressing their fellow Israelite. So even in the Old Testament the love of the Lord was supposed to be manifested in giving (Amos 4:1-4)

FROM THE NEW TESTAMENT

• Those whose work is dedicated to spreading the gospel should receive their living from those who benefit from that work (1 Corinthians 9:14). The church should support part-time and full-time missionaries and ministry workers.
• In the New Testament, offerings were strongly encouraged (1 Corinthians 16:1-2), but they were not required.
• We should help support the church, which would include pastors and part-time or full-time church staff (1 Timothy 5:17-18).
• As a church, we should also provide for brothers and sisters in Christ who are needy (James 2:14-17; 1 John 3:17-18).
• God is the giver of everything we have, and we should obey Him in how we use our blessings—including our wealth (James 1:17).

IMPLICATIONS FOR TODAY

Most churches today use the words "tithes" and "offerings" in a slightly different way. They see a tithe as a donation of 10% of a church member's income that goes toward the pastor's salary, the church facility, and other expenses. (Many churches ignore that the church is not required to tithe. Others use the 10% as a general guideline of what parishioners should give to cover expenses.) On the other hand, they often identify an offering as a donation above and beyond 10% that is (usually) earmarked for missions, a building fund, the needy, or a parachurch ministry. While using the words "tithe" and "offering" is fine, we must understand what the Bible really teaches about giving: It isn’t required for righteousness, but we can give to extend Christ’s love to our brothers and sisters in Christ.

Christians aren’t bound to give a set amount. Believers are to have the right attitude about giving, though: cheerfulness (2 Corinthians 9:6-8). Our offerings or tithes are not limited to a specific fraction of our income but should be in accordance with how the Holy Spirit is leading us to give.

UNDERSTAND

• Tithing–giving 10%--and offerings were part of Old Testament Mosaic law.
• The New Testament church did not mandate giving but specified that believers should financially support missionary and pastoral work.
• Believers should give cheerfully, guided by the Holy Spirit and our love for God and others.

REFLECT

• What is your attitude toward giving?
• What guidelines do you use in your financial support of God’s work?
• In what other ways besides finances, do you seek to give to God and His work?

ENGAGE

• How can we as believers better communicate the right attitude behind giving?
• What are some reasons that people may not give as cheerfully as they should, and how can we encourage cheerful giving?
• How can generous giving reveal Christ to others?