To start with the Hebrew word in the Bible translated "tithe" is defined as a tenth part of something. In Scripture it's most frequently called either "the tenth" or "the tithe" and sometimes "the tithes." The dictionary defines "tithe" as 10 percent of one's income either in kind or money contributed either voluntarily for charity or as a "tax" to support the clergy. According to the scriptures we will examine more fully later in this article, tithing is a way of giving TO God from the FIRST and BEST portion of one's INCREASE in gratitude for His provision and protection and in anticipation of His FUTURE provision and protection.

Now in trying to discover the heart of God for this topic, we offer for your consideration the following well-known New Testament verse as a foundational scripture:

"Each (person should give) as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7).

When God loves something, we ought to pay attention to it because if we love Him we should want to please Him. The heart of God then starts with the concept that biblical giving, including any tithing, should be carried out "cheerfully" which means that we should be eager to give and not feel forced or manipulated or mandated to give or to tithe. God wants Believers to be generous people who have learned to give out of love instead of compulsion.

The first example in the Scripture of someone giving something to God is the story of the brothers Cain and Abel. Cain came with an offering of the "fruit of the ground" and Abel with the "firstlings of his flock and of their fat portions." The Bible says that God looked upon Abel's offering with respect while Cain's He did not respect (Genesis 4:3-4). The word RESPECT means to esteem, to show favor or to manifest appreciation. Therefore, in order to discover the heart of God where giving is concerned, it's important to understand why God responded differently to these two offerings. Why did He respect one and not the other? :

• The first reason was that Abel's offering was a "better (more acceptable) sacrifice" (Hebrews 11:4). It was better because it came from the FIRST (the firstlings) and BEST part (the fat portions) of his flock. Cain's offering was apparently NOT from the FIRST cutting and it's well known that where crops are concerned the subsequent cuttings are of lower quality than the first. Therefore, Cain neither gave his FIRST nor his BEST. In sum then scripture is telling us that God will RESPECT our giving when we put Him FIRST and honor Him with the BEST.

• The second reason God responded differently was because Abel entered into FAITH through his offering but Cain didn't (Hebrews 11:4). In other words FAITH was generated in Abel as a result of giving the Lord his FIRST and BEST which then served to establish his righteousness, i.e. his right standing with God. It was righteousness through faith that prompted God to respect Abel's offering and scripture shows us repeatedly that faith always establishes righteousness. In fact, without faith it's not even possible to please God (Hebrews 11:6).

The story of Cain and Abel demonstrates that the heart of God is for His children to come to Him VOLUNTARILY with their FIRST and their BEST and in FAITH. Faith is defined as having the confidence that God will cause everything to come out right; faith is trusting God for one's provision and protection even though He can't be seen (Hebrews 11:1). Abel demonstrated his faith by honoring God with his FIRST and BEST. Cain's offering demonstrated a lack of faith because he used his FIRST and BEST for his own purposes instead of trusting the Lord. God was not honored because Cain put himself and his own interests ahead of the Lord.

In sum, we learn from the story of Cain and Abel that a cheerful giver will come to God VOLUNTARILY with his/her FIRST and BEST portion from which FAITH can be generated and that this is a process that pleases God.

The first person mentioned in scripture to have actually tithed is Abram (later renamed Abraham) who VOLUNTARILY gave the FIRST one-tenth of the spoils he had won in battle to Melchizedek who was the King of the city of Salem (later Jerusalem) and a priest of God Most High (Genesis 14:17-20). In this first example of tithing the "spoils" covered ALL possessions OF VALUE that had been confiscated from Abram's enemies. Because he was a priest of God Most High, Melchizedek had the authority to accept gifts and sacrifices on God's behalf; therefore, Abram's tithe was a gift given TO God. Abram tithed out of gratitude for the victory God had given him and he used the occasion to state clearly that he was TRUSTING in God alone for his future provision. Also, several translations tell us that Abram's tithe was from the BEST and most desirable or choicest part of the spoils (Hebrews 7:4).

In sum, Abram was a cheerful tithe payer who gave TO God VOLUNTARILY out of his GRATITUDE his FIRST and his BEST from which FAITH was generated to believe for future provision.

In Genesis 28:20-22 we find the second example of tithing when Jacob VOLUNTARILY promised (vowed) to give God a tenth of all the increase the Lord would provide him once he left his home. The principle to take note of is that the tenth was to be paid out of future provision the Lord had ALREADY promised to give Jacob in Genesis 28:15. God did not require Jacob to tithe in order to receive the promised provision; it was Jacob's idea to give a tenth after he received the provision. In other words, Jacob's tithe was VOLUNTARY. Therefore, the vow Jacob made was in GRATITUDE for God's FUTURE provision and protection and effectively the two parties entered into a formal agreement: God promised to make the provision and Jacob promised to tithe out of that future provision.

In sum, Jacob demonstrated that he was a cheerful giver by the VOLUNTARY nature of his tithe and the fact that by FAITH he was trusting God for his future provision and protection.

Several hundred years later Moses incorporated tithing into the Law where it was institutionalized as a means of providing an inheritance for the Levites (Numbers 18:21) who were the priesthood of the Jewish people and for the purpose of caring for widows, orphans and poor people. So as a system of Laws the tithe was no longer VOLUNTARY; indeed, the Jews were required to tithe and were still RELIGIOUSLY tithing when Jesus came upon the earth almost 1,500 years later. When someone is under compulsion to give, by the definition in 2 Corinthians 9:7 they can no longer be a cheerful giver.

But even in that scenario God gave the people an opportunity to demonstrate their cheerfulness which serves to reveal His true heart on the subject of giving. Scripture tells us that God instructed Moses to take up an offering for the purpose of funding the Tabernacle. In several different verses the Lord emphasized that He only wanted contributions from the sons of Israel who had a WILLING HEART. Even though the Law was already in effect, the Lord insisted that for this example of special use giving, only those who could make a FREEWILL offering should give (Exodus 25:2, 35:5, 21, 29 and 36:3). The Truth is God would have preferred that the Israelites also give FREEWILL tithes as Abram and Jacob had done but the Law had greater purpose:

• To expose their sin (Romans 3:20)
• To guard them until faith could be revealed (Galatians 3:23)
• To show them the futility of self-reliance so they would come to fear God (Deuteronomy 14:23)
• To point the way to Jesus so they could eventually be justified by faith (Galatians 3:24)

In the New Testament there's no indication that early Christians were required to tithe. Jesus never affirmed or denied the practice; He only mentioned it in passing. In Matthew 23:23 and Luke 11:42 Jesus appeared to endorse tithing but remember He was speaking to Pharisees who were under the Law so they should have tithed. But the early Believers instead of tithing gave the proceeds from selling some of their lands and buildings apparently VOLUNTARILY to the Apostles and there was not a needy person among them (Acts 4:32-35). Now this is where the controversy starts: many Christians today say they're not required to tithe because they're not "under the Law." In other words, they're free to give as they're led by the Holy Spirit. But on the other side of the controversy many local churches teach strongly that even though Christians should not trust in the Law, failure to tithe still subjects us to the curse described in Malachi 3:9. They'll remind you that Jesus had many opportunities to specifically speak against or cancel the practice of tithing but never did so. In fact, what Jesus DID say was "until heaven and earth pass away, not the smallest letter or stroke shall pass from the Law" (Matthew 5:18).

Friend, part of this controversy shouldn't even exist. First, the Bible clearly says that Christians are no longer under the Law because FAITH has come (Galatians 3:25). As a result involuntary or required tithing is no longer scriptural. Yes, the Law still exists (Luke 16:17) and it still says and requires what it has always said and required (Matthew 5:18). And Jesus did say, "Do not think that I came to abolish the Law, but to fulfill (Matthew 5:17). And yes the Law is holy and its commandments are righteous and good (Romans 7:12). BUT WE NO LONGER LIVE UNDER THAT LAW. WE LIVE UNDER GRACE AND FAITH. That's what the Word of God actually says and Christians should be free to give and tithe as the Holy Spirit directs so we can give VOLUNTARILY in FAITH and be cheerful givers. If we tithe because we feel compelled to, we would be giving under compulsion instead of giving cheerfully.

But what about the curse in Malachi 3:9? Friend, that curse was under the Law and you can read about all the curses that came from disobeying the Law in Deuteronomy 28:15-68. The Bible says that Jesus has redeemed us from the Curse of the Law because He became a curse on our behalf (Galatians 3:13). The word REDEEMED means to be RESCUED by way of RANSOM. If you have received Jesus Christ as your personal Lord and Savior, then through Him you've been REDEEMED from the curse of the Law and it's impossible that your failure to tithe would bring the Malachi curse on you. If you are a person of FAITH then you do not live under the Law anymore and if you do not live under the Law anymore, by FAITH you are no longer subject to any part of its Curse.

In sum, the work of Christ at the Cross of Calvary returned us to the possibility of VOLUNTARY giving and tithing by replacing the Law with GRACE and FAITH. There is no curse to contend with and today's giving should be carried out in FAITH believing that the eternal principles of sowing and reaping will be FULLY applied to our gifts. If you sow bountifully and cheerfully, you'll reap bountifully (2 Corinthians 9:6-7); that's what the New Testament actually says.

But wait a minute! Is it possible that God would ever look upon our VOLUNTARY giving WITHOUT RESPECT? Cain's gift was VOLUNTARY but it wasn't respected by the Lord. And are you really confident that you will always hear perfectly from the Holy Spirit and be totally and fully led by Him where your giving is concerned? It's interesting by the way that MOST of our Spirit-led Christians these days are giving LESS overall than what the Law required by compulsion. That's why many of our churches are in financial shortage and debt.

We need to also consider that another part of the work of Jesus was to bring the Gentiles into the Blessing of Abraham (Galatians 3:14). When you have time check out the fact that most of that Blessing was a REWARD for Abram's faith and his tithe to Melchizedek (Genesis 15:1). God had RESPECT for Abram's tenth. And He had RESPECT for Jacob's tenth and made both of them very prosperous men. If God had RESPECT for the tenth parts of Abram and Jacob's INCREASE, can we not use that as a point of reference from which to release our FAITH? God is no respecter of persons (Acts 10:34) and if He respected Abram and Jacob's VOLUNTARY tenth BEFORE THE LAW was in effect, is it not reasonable to believe that by FAITH He will RESPECT your tithe since you are not under the Law either? You've been restored to the Blessing of Abraham; now why not do the thing that caused the Blessing in the first place: give a VOLUNTARY and cheerful tithe in FAITH from your FIRST and BEST expecting that God will REWARD you with His PROSPERITY AND ABUNDANCE just as He did Abram and Jacob.

Friend, the Bible says that God will honor you if you honor Him (1 Samuel 2:30). That's the big story here because that's what Abel and Abram and Jacob all did by giving to God VOLUNTARILY from their FIRST and their BEST and in FAITH. In addition though the New Testament Believer is called to give in LOVE (1 Corinthians 13:3) and to give CHEERFULLY (2 Corinthians 9:7). The question is how to cover all these bases so that you truly honor the Lord. The only answer we see in scripture is VOLUNTARY tithing but tithing for the right reasons as you purpose in your own heart by the leading of the Holy Spirit. God has already shown that He RESPECTS the tithe. He has already shown that it pleases Him. And He has already shown that it honors Him. Any other amount or system or way of giving we can only speculate about, but the Word of God has already validated the tithe when done in faith and love.

Finally, the Bible says that the Christian is to seek first the Kingdom of God (Matthew 6:33). When we give our tithe as our FIRST fruit we are submitting ourselves to this principle. God wants us to put Him FIRST in our lives so that we will learn to NOT put ourselves first and that's precisely what the tithe accomplishes. We give our FIRST and our BEST even sacrificially and in that process we learn to put the Lord first. In that process we initiate an economic system that was started by Abel and it always works:

"Honor the Lord with your substance, and with the first-fruits of all your increase: So shall your barns be filled with plenty, and your presses shall burst out with new wine" (Proverbs 3:9-10).

So, tithe because you love the Lord and you want His Kingdom to advance. Make your gift a praise and worship unto the God in gratitude for His marvelous blessings. Jesus is our High Priest and He is qualified to receive our gifts on the Father's behalf just as Melchizedek did for Abram. Tithe in FAITH as the Spirit leads and He will bless you with his prosperity and abundance. He WILL open the windows of Heaven on your behalf!

We certainly realize that this article may be viewed by many as somewhat controversial but we hope you'll consider the main points and then draw your own conclusions. As pointed out at the beginning, PLN tries to never hold itself up as an authority on any biblical subject and frankly we're still studying this one. Whether you tithe or not each Believer should be able to articulate their position on it and then back it up with scripture. The truth is many Believers are doing what they're doing because of tradition and they haven't studied it out for themselves.

Please feel free to email us your questions and comments and we'll do our best to answer them. In the meantime, we appreciate your reading Prosperous Life Newsletter and we'll be looking for you again in three weeks on February 29. May the Lord bless you and your family with His peace and prosperity in Jesus name.

If you have never invited Jesus to become the Lord of your life, you can do so today by saying the following simple prayer:

Jesus I believe in you. I believe that you are the Son of God and that He raised you from the dead. I receive you as my Lord and Savior. Please forgive me for my sins and come into my life today.

If you were sincere as you prayed, God has already come into your life and you are a new creation. Now ask the Lord to lead you to a good faith based bible teaching church where you can be developed to fulfill your potential in the Kingdom of God. If you're unable to find a church, give us a call and we'll help you find a good one.

Please e-mail your prayer requests to: theway@makeaway.net. We'll be honored to bring them before the Lord each Tuesday morning at 10:00 AM, Eastern Time.

If you have been blessed and edified by Prosperous Life Newsletter, please pray about making a Spirit-led love offering to support the work of the Ministry (Galatians 6:6-7). PLN is a non profit [501(c) (3)] gift to the Body of Christ so your financial gifts should be tax deductible (please consult your tax advisor). You may mail your check or money order to Cornerstone Consulting Ministries to 10621 N. Kendall Drive, Suite 113, Miami, Florida 33176 or click on the donation tab for other payment options. May God bless you with His abundant harvest in return for sowing your precious seed into this Ministry.

It would bless us to have an opportunity to answer your questions concerning any of the areas covered by the ministry of PLN. We would also be happy to consider your comments and suggestions. Please feel free to e-mail them to us or give us a call anytime during normal business hours at our toll free number 1-800-357-4223.