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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."

Until he stopped being Christian.

Or even a theist.

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."
- Tim Challies

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 3 - Why?

“My God, my God, why have you forsaken me? Why are you so far from saving me, from the words of my groaning? O my God, I cry by day, but you do not answer, and by night, but I find no rest.” - Psalm 22:1-2 

Scripture reading: Matthew 27:45-54

The word “why” is so compelling here. For here is no sigh of impatience >

Today's Manna Podcast

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

Psalm 4 Rest in prayer: Meditations from the Psalms

Serving #801 of Manna, prepared by Rev. Cody Swaving, is called "Psalm 4 Rest in prayer" (Meditations from the Psalms) and is based on Psalm 4.











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Book Reviews, Graphic novels

The Illiad

by Homer and adapted by Gareth Hinds 2019 / 272 pages The Illiad is a Greek epic that depicts just a part of the siege of Troy. It begins with a helpful intro that shares how Helen was kidnapped by the Trojan's Prince Paris, much to the dismay of her Greek husband, the Spartan King Menelaus, who rallied his allies to besiege Troy to get her back. But there was no quick rescue to be had. Our story begins in the tenth year of the siege, and focuses on all sorts of subplots and subcharacters including many a Greek god. The gods squabble, picking favorites among the soldiers, and offer secret help to them – secret because Zeus also has his favorites and he doesn’t want any interference. Two characters star: the Trojan's Prince Hector, brother of Paris, and the Greek half-god Achilles, who seems capable of defeating armies almost by his ownsome, in large part because he is favored by Zeus. However, neither he, nor Hector, are fated to live long. The story ends with Hectors death, and the story really doesn’t feel all that complete, even as it is loyal to the original in this respect. For how the siege of Troy ends, we’d have to turn to Homer’s The Odyssey (Gareth Hinds has an adaptation of The Odyssey too, but it is marred by a few panels depicting naked women). As a graphic novel adaptation, this is impressive. There is some gore – this is a war story after all – but any kid up for reading this would be old enough to deal with the not-overly graphic pictures of spear and sword wounds. The large size gives the author room to go quite deep (though it is still abridged some) and the visual format, along with key footnotes here and there, help make the story more accessible than it is in the original. Now, why should Christians even care to read about Greek gods and myths? We don't study much about Baal and Asherah after all, and they even make an appearance in the Bible. Well, whereas Baal is almost entirely forgotten, the Greek gods, and the mythos around them, continues to make appearances in today's culture, whether in teen fiction (Percy Jackson), the comics and TV (Hercules), or on the silver screen (Zeus, the Amazons, etc.) References to Achilles' heel, and the Trojan Horse are still in use too. Many of us may not have the time or inclination to study the book, but this comic adaptation allows a reader to quickly get a passing acquaintance with one of Western Civilization's key epics. That seems a very good tradeoff for the minimal time required. So who'd enjoy this? Most kids will find it too tough, so it really is limited to anyone interested in delving into the classics. Even those who intend on reading the book should give this a look – I suspect it could make taking on The Illiad much easier. Two thumbs up for a very good adaptation....

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Book Reviews, Graphic novels, Teen fiction

Animal Farm: The Graphic Novel

by George Orwell (& Odyr) 2019 / 172 pages For those that don’t know the original, Orwell wrote his allegory in World War II to highlight the dangers of creeping totalitarianism. Instead of a country, his setting is that of a farm, and instead of an oppressive government, things are run by Mr. Jones, who treats Manor Farm’s “citizens” – the pigs, horses, sheep, chickens, and more – like they were animals! One night, Old Major, a pig respected by all, tells the others of his vision of a better world in which Man is overthrown and all the animals are free to benefit from their own labor. Two legs are the enemy, and all on four legs, or with wings, are treated as equal. The animals embrace his vision, and when the old pig dies peacefully in his sleep, three younger pigs take it upon themselves to develop and expand on Old Major’s vision. They craft “Animalism” and appoint themselves as leaders of the movement. When the animals rebel against Farmer Jones, they successively drive him off and take over the farm. The story that follows has clear parallels to that of the 1917 Russian Revolution, that began with noble-sounding aims – freedom from oppression, equality of all – but which quickly evolved into simply another form of totalitarianism. The animals find that, though they are free of the farmer, they aren’t free of having to follow orders. The pigs have them working harder than before, and they are fed no better. Their swine leaders are soon living in the farmer’s house and eating well. But they deserve it, right? After all, they need to be properly provided for, so they can provide direction! It soon becomes evident that while “all animals are equal…some animals are more equal than others.” CAUTIONS Because this is a graphic novel, there are a few pages of violent content depicted. But Odyr’s is a thin-line, smudged-pastel style, leaving the gory details mostly a blur. So while these pictures might be a bit much for a child, they are nothing that would disturb a teen. The only other caution I’ll offer concerns the lesson being learned. Orwell was no Christian, so even as he makes a case against the godless tyranny of totalitarian rulers the world over, he isn’t able to offer a better alternative…so it is fortunate he doesn’t even propose one. However, that means Christian readers will have to do that work for themselves. We can agree with Orwell about the problem: that man has a bent for tyranny and that larger the government the more they can insert themselves into our lives (1 Samuel 8:10-22). But we also know there is a proper, though limited, role for government, specifically to punish evil (Romans 13:1-7). CONCLUSION This is a brilliant adaptation of Orwell’s classic work, with a mix of colorful and also stark images that will grab any reader’s attention. Odyr has made Animal Farm accessible to age groups and casual readers that might otherwise never read it. While I highly recommend this as a gift for teens, it would be a waste to hand it off to your son or daughter and then leave it at that. Unless an adult helps them understand that message behind the story, they aren’t likely to see the real-world application, and will completely miss Orwell’s warning about the dangers of big governments of all sorts. If you liked this, you may enjoy the 1954 animated film of the same name. It's better than the 1999 live action version in two ways: it doesn't take God's name in vain, and because it is animated and consequently less realistic, it comes off more clearly as the metaphor it is meant to be - there's no mistaking it for real life. Find my review here. ...




GDP

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News

How much government is too much government?

In its recently released The Size of Government in 2022 report, the Fraser Institute detailed the levels of government spending across the country as a percentage of the Gross Domestic Product (GDP, or how much the country produced including both goods and services). Canada overall – counting all three levels of government, municipal, provincial, and federal combined – spent just under 41% of the country’s GDP. This is down from the 52% they spent during 2020, which was higher because of both the COVID spending that took place that year, as well as the 5.5% drop in GDP that occurred due to the lockdowns. The Fraser Institute report also broke things down by province… and the range was enormous. In three of the maritime provinces, the three levels of government combined to spend more than half of GDP – Prince Edward Island (58%), Nova Scotia (63%), and New Brunswick (58%) – while on the other end, Alberta’s spending was 6 percentage points lower than anyone else at 27% of GDP. So what’s the right size of government? The Fraser Institute suggests that the optimum level is somewhere between 26% and 35% of GDP, basing that on studies that say that gets you the most economic bang for the buck. However, the prophet Samuel, in his “warning against kings” (1 Sam. 8:10-18), cautioned that the king might presume to demand the same percentage as God Himself required, 10%. Our governments presume much more, starting with more than double that. Presumption is evidenced also when our government recognizes no boundaries on their involvement. Sometimes their overreach is enormous, as when they run education, a parental responsibility. And sometimes it is just ridiculous, as was on full display south of the border this last month, when the White House announced it was going to investigate the problem of “out of order” soft serve ice cream machines. Ironically, it might be a good thing for the government to look into this, as they may be the source of the problem. Government rules seem to be blocking anyone but the manufacturer from repairing the machines. When the government is involved in everything, then whenever there is a problem it’s almost certain they are a part of it. So whatever the right size of government might be, it’s smaller and less presumptuous than what we currently have....