What is the Proper Tithe Offering?

Question:

What is the proper tithe offering. I know it is 10% but I am unsure if it is 10% of gross or net pay. 

Submitted by DI on July 16, 1999.

Answer: (Given by Bro. Jon Mullins)

Using Vine's Complete Expository Dictionary of Old and New Testament Words (W.E. Vine, Merrill F. Unger, William White, Jr., "1985 by Thomas Nelson Inc., Publishers, pp. 623, 634) as a reference source we can discover the original meanings of the word tithe(s) as found in the Old and New Testaments of the Bible.  However, since your question indicates that you understand that the basic meaning of the words include a reference to a "tenth, or a tenth part," I will not spend time with the original words here, but would be glad put it in writing if you need further clarification. 

In order to give you an answer to your question about giving, we have to ask ourselves if the Old Testament practice of tithing (giving a tenth part, see Hebrews 7:2-9, in reference to tithes offered) is still a practice that we should be observing in the same way today. 

To answer this question, we must establish that the Old Law (the Law of Moses) was done away with when Jesus died on the cross and the new law ( or the law of Christ) was instituted.  Jesus speaking, states in Luke 24:44, "And he said unto them, These are the words which I spake unto you, while I was yet with you, that all things must be fulfilled, which were written in the law of Moses, and in the prophets, and in the psalms, concerning me."  Further the Bible states in John 1:17, "For the law was given by Moses, but grace and truth came by Jesus Christ."  In Colossians 2:14, we read the following statement about Christ's death on the cross and it's effect on the Law of Moses. "Blotting out the handwriting of ordinances that was against us, which was contrary to us, and took it out of the way, nailing it to his cross."  Similarly to this we find in 2 Corinthians 3:6-14, the following: 

Who also hath made us able ministers of the new testament; not of the letter, but of the spirit: for the letter killeth, but the spirit giveth life. But if the ministration of death, written and engraven in stones, was glorious, so that the children of Israel could not stedfastly behold the face of Moses for the glory of his countenance; which glory was to be done away: How shall not the ministration of the spirit be rather glorious?  For if the ministration of condemnation be glory, much more doth the ministration of righteousness exceed in glory. For even that which was made glorious had no glory in this respect, by reason of the glory that excelleth. For if that which is done away was glorious, much more that which remaineth is glorious.  Seeing then that we have such hope, we use great plainness of speech: And not as Moses, which put a vail over his face, that the children of Israel could not stedfastly look to the end of that which is abolished: But their minds were blinded: for until this day remaineth the same vail untaken away in the reading of the old testament; which vail is done away in Christ.

Since we can see from the previous passages of scripture that Christ fulfilled the Old law, and took it out of the way, we must conclude that the New Testament is our guide to living and serving God within Christ's body, the church.  You might be asking, "Okay, but what does that have to do with giving?" Well, we have the New Testament as our authority now, and the New Testament gives us different guidelines in regards to giving. 

God expects us to use the talents and gifts he has given us to serve Him. This includes our spiritual blessings, physical blessings, and time.  In regards to the blessing of our income, which God has given to us, we are to use what the Bible states in  2 Corinthians 9:7 "Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."  We also find in 1 Corinthians 16:2 the following statement, "Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come."   These verses indicate that our giving is to be done in a manner that reflects what God has given us.  There is no set percentage mentioned here, but God does expect us to put Him first, as is stated Matthew 6:33, when Jesus is talking about God's provisions for His people. 

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