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Being the Church

A principled (and practical) guide to tithing

Twice every Sunday the offering plate comes your way. What do you do? Do you chip in whatever you have in your wallet, do you have a cheque already written out, or will you send an e-transfer later in the week? Do you abide by whatever tithing tradition your parents instilled in you, or look around to see what everyone else does, or do you have your own rationale of how to give?

How we tithe is an intensely practical question for everyone, but perhaps one that you’ve not given much thought. Here are some biblical principles for tithing, followed by some practical suggestions, from my experience as a deacon and as a manager of a personal household budget, of how to apply these biblical principles in our offerings.

1. God owns everything

The first principle that we need to recognize when we consider tithing is the fact that everything ultimately belongs to God and not to us. As the Creator and Sustainer of all things and the Redeemer of His people, God not only is the ultimate owner of everything, but we owe Him everything. Like the servants in the parable of the talents (Matt. 25:14-39), we are merely temporary stewards of the blessings that God has given us.

The tithe – 10% – is a reminder of that fact. Abram offered the first recorded tithe in Genesis 14, when he gave a tenth of the spoils from the defeat of Chedorlaomer to Melchizedek, the priest of God Most High. Jacob also vowed to give God a tenth of everything (Gen. 28:22). This voluntary tithe was enshrined in God’s law in Numbers 18:21-24, when God commanded the Israelites to give a tithe every year to support the Levites and the tabernacle.

The disposition of our heart should not be “how little of my hard-earned money do I have to part with” but “how much of God’s blessings am I able to give back to Him?”

2. Our heart (not just the %) matters

We see cheerful and abundant giving throughout Scripture, whether it was the Israelites giving overabundantly for the construction of the temple (Ex. 35:20-36:7), the early Church freely sharing their possessions (Acts 4:32-37), and later congregations collecting for needy churches (Rom. 15:25-28, 1 Cor. 16:1-4, 2 Cor. 8:1-5, 2 Cor. 9:1-15).

It is entirely possible to give large sums of money to the LORD but without the right motivation. In Acts 5, Ananias and Sapphira sold a piece of property and gave some of the proceeds to the disciples. And yet they wound up dead because of their dishonesty. Instead, in 2 Corinthians 9:7, Paul famously reminds believers that

“each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.”

While it may be relatively easy to change our giving patterns, changing our heart from being a reluctant, to a cheerful, giver may be far harder. Yet we serve a God who delights more in a pure heart than external sacrifice, and we need to recognize that our giving should come from gratitude over God’s grace delivering us from our guilt. So we must set our hearts in the right direction when we give.

3. First fruits

The Bible also speaks to when we give. Men like Abel gave “the firstborn of his flock and of their fat portions” (Gen. 4:4) Throughout the books of the law, God commands the people of Israel to bring to Him the first fruits – not their last fruits – of their field and their flocks. Calling upon His people to bring their first fruits was a way that God set the priorities of His people: give to Me first and provide for yourselves after.

This practice also fostered a trust in God’s people that He would provide if His people obeyed Him and gave their first fruits to Him. In the days of Malachi, when the people of Judah were robbing God of their tithes and contributions (possibly because they thought that they were too poor to afford to tithe), God calls the people to:

“Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need” (Malachi 3:10).

Questions to consider

With these general biblical principles established, here are some more practical suggestions of how we can live out these principles in our tithing.

A. How much should I give?
This is everyone’s biggest question as well as the one that will impact our lifestyle the most. And the usual Christian response is to tithe (to give 10% of our income).

But, interestingly, most Israelites were commanded to give more than a 10% tithe. God also commanded a second tithe every year to fund ceremonial feasts and festivals (Deut. 14:22-27). And every three years, the people were to give a third tithe that was to go not only to the Levite but also the poor (Deut. 14:28-29). They were also to provide for the poor in other ways that would have a financial cost, such as allowing the poor to glean the droppings and corners of the field (Lev. 19:9). So, in reality, the Israelites arguably tithed as much as 23.33% annually. (I say “arguably” because some theologians like John Calvin thought that the tithe to the poor every three years was simply a further explanation of how to spend the first tithe to the priests and Levites.)

We live in a different time period today. The civil and ceremonial law apply differently to the Church today. We don’t support one thirteenth of the population of the Church with our tithes (as the twelve tribes had to support the tribe of Levi in the Old Testament). We don’t have a calendar of feasts and festivals that require another tithe. Various institutions of society, such as the government, do a lot of the work of providing for the poor (through the taxes we pay). And so that strict command to give away 10% (or 20% or 23.33%) of our income may not bind us today.

But I still think that a 10% tithe is a good minimum for us all to strive to give. Even if you’re a student working a part-time job, an unemployed man collecting EI, or a retiree living off a pension, aim to give at least 10% back to the LORD. In Mark 12:41-44, Jesus watched many rich people putting large sums of money into the temple treasury. We have no idea what percentage of their regular income they brought. Perhaps some brought 5%, thinking that the sheer amount of money that they gave was more important than the relative percentage of the income they gave. Perhaps some brought exactly 10%, giving just as much as the law required, no more and no less. And perhaps some brought 15%, priding themselves on exceeding the demands of the law. But then a poor widow comes in and gives two small copper coins. Jesus says to His disciples:

“Truly, I say to you, this poor widow has put in more than all those who are contributing to the offering box. For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on.”

In other words, the widow gave 100%.

While we may not be called to give every cent that we earn to the Church, in The Ministry of Mercy, Timothy Keller calls Christians to give “sacrificially, until their lifestyle is lowered.” Following the call in Galatians 6:2 to bear one another’s burdens, he suggests that “we must give so that we feel the burden of the needy ourselves.” In support of this, he quotes Jonathan Edwards, who said,

“If we be never obliged to relieve others’ burdens, but when we can do it without burdening ourselves, then how do we bear our neighbor’s burdens, when we bear no burdens at all?”

Keller’s book is a real challenge to Christians to give more than just 10%.

Those more well off could and should give more. In 1 Corinthians 16:2, Paul commands the Corinthians “to put something aside and store it up, as he may prosper.” Those whom God has prospered are in a position to give more than those who are struggling. To use an example, those of us who earn the median family income in Canada of $98,390 and tithe 10% would give away almost $10,000. Those who earn double that – nearly $200,000 – and still give 10% would give $20,000. The rate of giving is equal. And the richer family gives away more. But who feels the impact of that tithe more?

The average family.

They might have to give up a vacation, live in a smaller house, or pass on enrolling their children in organized sports. The comparatively richer family probably doesn’t have to give up these things and could give far more before they really began feeling it.

B. Tithing pre-tax or post-tax?
If you do decide to give a certain percentage of your income regularly to the Church (say, 10%), some might ask, “should that 10% be pre-tax or post-tax?” Our response to this question may reveal where God and His Church are on our priority list.

Most of us don’t get the full amount of our paycheque. Even before our earnings are deposited into our bank account or we pick up our paycheque, the government takes its share, roughly about 25% of our salary through income taxes, CCP contributions, and EI premiums. If we give 10% of our take-home paycheque, what are we implicitly saying? That the government is entitled to its share first and in full and God gets a tithe of our second fruits (and a lesser amount to boot).

So consider giving of your income pre-tax, before the government claims its share.

C. Tithing at the beginning or end of the month?
Perhaps this isn’t a significant question in your mind, but again it may reveal your heart. If you write a monthly cheque or pre-authorize any bank withdrawals to the Church on the last day of the month, what does that say about your priorities? Are your priorities to make sure that you have enough money to pay your rent, your grocery bill, and your credit card statement and then give some of whatever is left over to the Church? Might this be how you implicitly think about giving?

And so, consider determining, as soon as you get your paycheque, what you are going to give back to God and His Church, giving to God of your first fruits rather than your leftovers.

D. Can I let the offering bag pass me by?
This is another question that many people would raise an eyebrow at. As long as I give my 10%, who cares when I give it?

As a deacon, I saw some people would wave away the offering bag during a service, implying that they had nothing to give that service. Others would write a few (though substantial) cheques a few times a year but give little during the remainer of the year. When December rolled around, we would often collect three or four times our usually monthly donations in a single month, suggesting that some people only gave at the end of the year.

A handful of people in the congregation gave much smaller amounts every week. We as deacons often thought to ourselves that we’d save a whole lot of time if we didn’t have to count as much cash, or input a lot of small cheques, from these frequent givers. But this attitude of giving a little bit every week again reflects a heart that always has giving back to the LORD written on it.

And again, there are Scriptural and confessional hints that we shouldn’t let the offering bag pass us by each Sunday. As already quoted in part, 1 Corinthians 16:2, says, “on the first day of every week, each of you is to put something aside and store it up , as he may prosper.” Based in part on this passage, Lord’s Day 38 of the Heidelberg Catechism, speaking of what God’s will for us is in the Fourth Commandment, says

“that the gospel ministry and schools for it be maintained, and that, especially on the festive day of rest, I diligently… bring Christian offerings for the poor.”

In the Old Testament, there are also a few warnings against appearing before the LORD empty-handed, even if these passages are not strictly related to tithing (Ex. 23:15, 34:20; Deut. 16:16).

So don’t let the offering bag pass you by. Even if the total amount that you give in a year doesn’t change, give often.

E. How can my tithing go the furthest?
Finally, we can be good stewards of our money by taking advantage of charitable tax advantages. Our federal and provincial governments give significant tax credits (typically 40-50%) to encourage charitable donations. That means that you can get up to 40-50% of your donations back on your tax return every year. If you are the average Canadian family earning $98,390, tithing 10%, and giving away almost $10,000, that could mean a return of $4,000-5,000. We are called to give taxes to whom taxes are due (Romans 13:6-7, Mark 12:13-17, Matthew 17:24-27), but if there are organizations that spend their money more efficiently or that labor more in the Kingdom of God than the government (and I’m sure we can think of many such organizations), making use of our charitable receipts is good stewardship. Through these tax benefits we can give even more generously to the most effective and godly organizations around us.

The key to getting that tax credit is that your donations need to bear your name so that your church can issue a tax receipt. So write cheques or donate cash in envelopes with your name on it. Cash tossed in the collection bag won’t get you a tax receipt, but I’ve heard of some churches allowing congregation members to buy “tokens” through cheque or directed cash so that they can get a tax receipt. This allows parents and children to still donate via the offering plate while taking full advantage of charitable tax receipts.

Conclusion

However you decide to give to your local church, consider both where your heart is and what your hands are doing. As James 2:18 says, “Show me your faith apart from your works, and I will show you my faith by my works.”

That includes our tithing.



News

Saturday Selections – Mar. 29, 2025

Propaganda techniques (10 minutes)

This 1948 or 1949 movie highlights seven different propaganda techniques, and to be forewarned about them is to be forearmed. This could be great for a high school English class. Click the title above for the full 10-minute color presentation, or watch a 7-minute B&W abridgment below.

News or narrative – when the truth-tellers can't be trusted

What with images and video that can be faked so quickly and so skillfully, the biggest problem with our news consumption might be the speed at which we imbibe. When we just hit headlines, or read whoever the algorithm puts in front of us, we can't know if they are trustworthy – we can't know that this is true. So... slow down.

The slippery slope of theistic Darwinism

Howard Van Till was a physics professor at Calvin College who used to be "the pre-eminent example of an evangelical Christian scientist in the 1990s who defended Darwinian evolution."

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Doctor Google, influencer moms, and the local Church

"I recently saw some Christian influencers offer a course on marriage, though they had been married for less than two years. They had paltry experience and undoubtedly little wisdom, but they did have a big platform. And many were eager to learn from them. God has carefully constructed his church so that, as much as we may benefit from those who are far off, we are likely to find the greatest and most credible help nearby. Your church has many seasoned saints who have spent their whole lives following the Lord and whose godliness is on display each and every time the church gathers."
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A mid-life assessment

A pastor's wife discovers with age comes new:

"...temptations to impatience, ungraciousness, pride. This had surprised me then, but I now see this is true not just in ministry. I used to imagine I’d have to fight the same besetting sins my whole life, and while some old struggles still remain, I’ve found I need to also be vigilant for new ones."

Rend Collective: Build Your Kingdom Here

A song and a prayer.


Today's Devotional

April 2 - The psalm of the cross

“My God, my God, why have you forsaken me?” - Psalm 22:1a

Scripture reading: Psalm 22:1-8

These are words we all know. And we especially know them because they became the words our Lord and Saviour cried out when he hung upon the cursed cross as the ultimate sacrifice for all of our sins.

We may well wonder how David’s experience >

Today's Manna Podcast

Manna Podcast banner: Manna Daily Scripture Meditations and open Bible with jar logo

Psalm 1 Two ways to live: Meditations from the Psalms

Serving #800 of Manna, prepared by Rev. Cody Swaving, is called "Psalm 1 Two ways to live" (Meditations from the Psalms) and is based on John 10:10; Psalm 1.



















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Christian education - Sports, Theology

God and the 2014-15 Seattle Seahawks

All about God’s sovereignty, Man’s free will, and American football ***** When the editor suggested I write a piece about American Football, I was a little taken aback. Firstly, this did seem like an odd subject for a magazine like Reformed Perspective. “But still,” I thought, “I suppose we can hardly claim on the one hand that Christ is Lord over all of life, then on the other hand rule American Football as being off-limits.” The second reason was even more fundamental. I’m a Brit. And not a Brit that has any love, let alone knowledge of American Football. In fact, I’ll put my cards on the table right now: the game has about as much fascination for me as the game of cricket probably has to the average US Football fan – that is to say none whatsoever. So I was relieved as I read through the editor’s request to find that the American Football bit was somewhat incidental, and I was not being asked to spend hours watching old Giants vs. 49ers games on YouTube. Rather, the request was to try and make some sort of sense of comments made by Russell Wilson, the Seattle Seahawks quarterback, after his side’s victory over the Green Bay Packers in January (2015), which sent Seattle to the Superbowl. The most improbable of comebacks For those not familiar with what happened, with less than four minutes left in the game and trailing 19-7, the Seahawks staged a dramatic recovery, tying the game to take it into overtime, before going on to win 28-22. What was especially amazing was that the Seahawks’ quarterback, Russell Wilson, went from playing one of the worst games of his life, throwing four interceptions, to scoring three touchdowns in the game’s final 6 minutes. Wilson then caused a stir with his post-match comments when he was asked to explain how his team has gone from being down and out without any hope to being victorious a few minutes later: "That's God setting it up, to make it so dramatic, so rewarding, so special." Of course, this set the whole Twittersphere afluttering with many ridiculing his claim. It also set off a series of articles on the web with titles like, “Does God play a role in picking the winning team?” What are our options? So what should we make of Wilson’s comments? I think we have to break our answer into two parts, one of which deals with the general question of God’s relationship with His creation, and the other which deals with the more specific question of whether He intervened in this particular instance. The first and more general question is basically a question about the nature of God’s sovereignty, and I think the best way to look at this is to examine all the other possible answers that could have been given as to whether God really did intervene to make the match so dramatic. These positions are: God has nothing to do with Seattle Seahawks games because there is no God. God has nothing to do with Seattle Seahawks games because He does not deal directly with the created order. Although God is sovereign, He has nothing to do with Seattle Seahawks games because He could care less about US Football. God has everything to do with Seattle Seahawks games, foreordaining their results, and so when Wilson threw his interceptions, that was because of God’s direct “interception.” God has everything to do with Seattle Seahawks games, foreordaining their results, yet he does so in such a way that does not involve the kind of direct intervention Wilson suggests We can further categorize these positions as follows: God is in control of nothing because he is not there (Atheistic). God created the universe, winding it up like a watch, and then left it to its own devices (Deistic) God has created the universe, but He is only interested in “spiritual things” (Pietistic) God is sovereign and controls everything that happens, to the extent that no-one has free will (Ultra Sovereignty) God is sovereign and is involved in everything, yet in such a way that man has liberty to act and to make choices (Sovereignty) Narrowing it down I trust that readers of Reformed Perspective can see that both the first two positions are highly illogical, not to mention unbiblical. It is highly illogical to believe that something came from nothing – and by that I really mean nothing: no time, no space, no matter – not to mention also believing that the something was then capable of organizing and sustaining itself into an amazingly complex order. It is also highly irrational to believe that a creator would go to the trouble of creating an amazingly complex order, only to walk away with total disinterest, leaving it to itself. What of position three? It actually turns out to be quite odd, since it refutes the very claim it makes. Those who hold to this position tend to be loud about the “sovereignty of God,” yet they then extend this sovereignty to include about 0.000000001% of the universe that God created. Well, if God is sovereign, He is sovereign over all creation and so the idea that He cares nothing for certain parts of His creation – especially “physical things” – is a denial of His sovereignty. What of positions four and five? They actually share many things in common. Both agree that God is sovereign over all things, including Seattle Seahawks games. Both agree that God foreordains the results of Seahawks games. Both agree that God upholds all the players involved and without this the game could not have been played, let alone played out so dramatically. Yet the difference is that whilst the fourth point understands this to mean that God controls everything, down to the last interception, and so basically micromanages His creation, which seems to me to be closer to Greek fatalism than biblical Christianity, the fifth view understands this in a way that retains God’s sovereignty, but also insists on man’s “free will.” Personally I take the fifth view to be the correct one. Free will?!? I realize that this might spook some readers. “We don’t have free will,” some might say, “as we lost it in the Fall.” My response is as follows. What we lost when Adam sinned was communion with God, righteousness, holiness and spiritual life, so that we need to be saved, and have no free will to choose salvation. We are by nature dead in trespasses and sins – as dead spiritually as Lazarus in the grave was physically – and as you know, dead people can’t bring themselves to life. However, this is not the same as saying that we lost our ability to make choices in all other areas of life, though of course those choices will be dictated by our sinful hearts. So as I sit here typing, did God foreordain it? Yes. Am I doing it out of free will? Yes. This seems impossible and counter-intuitive, but then He is an "impossible and counter-intuitive" God. Here is how chapter three of the Westminster Confession puts it: "God from all eternity, did, by the most wise and holy counsel of His own will, freely, and unchangeably ordain whatsoever comes to pass; yet so, as thereby neither is God the author of sin, nor is violence offered to the will of the creatures; nor is the liberty or contingency of second causes taken away, but rather established." This is a grand and frankly amazing statement. The God it presents is infinitely bigger than our imaginations can grasp. Look at it like this. Can you imagine a God who sets up the world and then gives perfect free will to his creatures so that He doesn’t know what is going to happen next and can’t control it? Yes, I can easily imagine Him. What about a God who unchangeably ordains whatsoever comes to pass, and does so by micro-managing every single detail to the nth degree? Yep, I can get my head around Him too. But what about a God who unchangeably ordains whatsoever comes to pass, yet does so without infringing on the liberty of His creatures to make choices of their own “free will”? I must confess that I am unable to comprehend such a God, or to understand how this is possible, but then again I have no understanding of how a universe can be spoken into existence either, or how the eternal Son of God can become a baby. Such things are too high for me, and I accept them by faith. What I am suggesting is that God is neither a deist God who is uninvolved in His creation, nor a pietistic God who is sovereign over a tiny portion of His creation, nor is He a micromanager who manages every aspect of it in the kind of minute details we understand by micromanaging. Rather, He is in sovereign control, upholds everything by the Word of His mouth, foreordains all things, yet does so in such a way that He is not in the business of micromanaging Russell Wilson’s passes. Conclusion But moving on to the second question, couldn’t He do that if He wanted? Doesn’t God intervene in His creation? Of course He does, and the Bible is full of instances of His interventions in human affairs. But the question is not whether He can intervene, but rather did He intervene in this specific instance? The question here hinges to a large extent on just how much priority God puts on the results of American Football games. Now as someone who upholds the sovereignty of God in everything, and the Lordship of Christ over everything, I understand that God cares about all of His creation and this includes American Football. But is this the same as saying that He cares about it to the extent that He is prepared to intervene to “change the result” and give the watching audience a good time? Emphatically no. Pietists (number three in the positions mentioned above) often want to reduce the things God cares about to “spiritual things” such as salvation, worship, prayer and Bible-reading, with everything else reduced to nought. Then over in the other ditch, there are others who want to flatten everything to make out that God cares for all things equally. This is not so. Just as we hierarchies of importance in our lives, it is fairly clear from the Bible that God has hierarchies of interest and importance. Yes, He is interested in American Football, in that He created the players, gave them the ability to play what is essentially a perfectly okay game (well cricket is better of course), and in that He calls on man to do things with all their might and for the glory of God. However, this is not the same as saying that He is interested enough in it to intervene in a game to make the game more exciting and give everyone a good time (except of course for Green Bay fans). In conclusion, though God cares about His entire creation, and though He ordained the surprising events and the result in the match between the Seahawks and Green Bay Packers, I think Russell Wilson would have a hard time making a Scriptural case that God intervenes directly in such matters. This was originally published in the March 2015 issue under the title "God and the Seahawks."...