TITHING

Bible Study: Tithing—God’s Appointed Support for the Ministry

I. Introduction

Definition of Tithe: The word "tithe" literally means "tenth." In Scripture, it refers to giving one-tenth of one's income or increase to God.

Leviticus 27:30 (KJV) – “And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord.”

Tithing is not merely a financial transaction—it is an act of worship, trust, and obedience.

II. The Origin of Tithing

1. Tithing Before the Law

   • Abraham paid tithes before the Law of Moses was given.

2. Genesis 14:18–20 (KJV) – “And he gave him tithes of all.”

   • Abraham tithed to Melchizedek, the priest of the Most High God. This indicates that tithing was a recognized principle of honoring God, even before Sinai.

3. Hebrews 7:1–2 (KJV) – Reaffirms this practice in the New Testament and connects it to the priesthood of Christ.

4. Jacob’s Vow to Tithe
   Genesis 28:22 (KJV) – “And of all that thou shalt give me I will surely give the tenth unto thee.”
   A personal, voluntary act of commitment by Jacob, acknowledging God as the source of his blessings.

III. Tithing in the Mosaic Law

God made tithing a formal obligation under the Mosaic covenant to support the Levites—the tribe set apart for temple service.

Numbers 18:21 (KJV) – “And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service..."

Deuteronomy 14:22 (KJV) – “Thou shalt truly tithe all the increase of thy seed..."

IV. Purpose of the Tithe

1. To Support the Ministry
   Nehemiah 10:37–39 (KJV) – The people brought tithes so the house of God would not be forsaken.

2. To Teach Faithfulness Returning a tithe was an act of trust—recognizing God as the Provider.

3. To Sustain God's Work
   Malachi 3:8–10 (KJV) – “Will a man rob God? Yet ye have robbed me... Bring ye all the tithes into the storehouse...”

V. Tithing in the New Testament

1. Jesus Affirmed Tithing

Matthew 23:23 (KJV) – “...these ought ye to have done, and not to leave the other undone.”

2. Paul’s Teachings on Ministerial Support

1 Corinthians 9:13–14 (KJV) – “Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”

Paul parallels the support of the New Testament ministry with the Levitical system—which was supported by tithes.

VI. Ellen G. White on Tithing

Ellen White strongly emphasized the continued obligation of tithing in the New Testament era:

“The payment of the tithe was but a part of God’s plan for the support of His service. Numerous gifts and offerings were divinely specified.” — Patriarchs and Prophets, p. 526

“The tithe is sacred, reserved by God for Himself. It is to be brought into His treasury to be used to sustain the gospel laborers in their work.” — The Acts of the Apostles, p. 336

“God has made the proclamation of the gospel dependent upon the labors and the gifts of His people.” — The Faith I Live By, p. 245

"God has not changed; the tithe is still to be used for the support of the ministry."—Testimonies for the Church 9:247-250.

She also warned against misusing the tithe, and taught that it should be directed to support those who are actively engaged in ministry.

VII. Tithing Today: Still Applicable?

1. God’s Financial System Has Not Changed

   • God’s moral and practical principles remain consistent.

   • The need to support ministers, missionaries, and full-time gospel workers is greater than ever.

2. Storehouse Principle

🏛️ What Is the Storehouse?

Malachi 3:10 (KJV) –
“Bring ye all the tithes into the storehouse, that there may be meat in mine house...”

⚖️ Common Misconception:

Some teach that the “storehouse” refers only to the bank account of an organized denomination or centralized institution, and that all tithe must go there by default. While church organization is important and God has used it to preserve and expand His work, the biblical concept of the storehouse is broader and more mission-focused.

✅ Biblical Meaning of the Storehouse

In the Old Testament:

• The storehouse was a literal location (e.g., chambers in the temple) where the tithes were collected and distributed to support the Levites and those who ministered (see Nehemiah 10:37–39).

• The purpose of the storehouse was that “there may be meat in mine house”—meaning that God’s work could continue without interruption.
  
  

So, the storehouse is not defined by ownership of a structure, but by its function: providing for those doing God's work.

📣 Storehouse in the New Testament Context

• In the New Testament, the focus shifts from place to mission.

• The early church shared resources to support apostles, evangelists, and gospel workers who were actively preaching and serving the people (see Acts 4:34–35).

• Function, not location, determined where support went. The apostles and gospel workers didn’t receive funds through a centralized temple system, but rather wherever the work was being done.
  
  

Ellen G. White writes:
“The tithe is to be used for one purpose—to sustain the ministers whom the Lord has appointed to do His work.”
— Gospel Workers, p. 227

“If a man is called of God to do a certain work for the salvation of souls, he should be encouraged in that work, and means should be supplied to carry it on. This is God’s plan.”
— Manuscript Releases, Vol. 1, p. 183

This means that the true “storehouse” is where the gospel is being faithfully preached and taught, and where God’s appointed messengers are laboring to build up the kingdom of God.

🧭 Principles to Discern the True Storehouse Today

1. Is the gospel being faithfully preached and taught?

2. Are God’s workers being sustained to continue their labor?

3. Is the work aligned with truth and Scripture?

4. Is Christ being uplifted, and are souls being won?

If the answer is yes, then that ministry or individual may rightly be considered a part of God's storehouse.

❌ Dangers of Narrow Institutional Interpretation

Limiting the storehouse to an official denomination’s bank account:

• Can result in the neglect of faithful workers outside administrative systems.

• Risks replacing the Spirit-led mission with a bureaucratic control system.

• Ignores how God has often raised up independent messengers and ministries, especially when organized bodies become compromised or sluggish.
  
  

Ellen G. White warned:
“There are men who will spend and be spent in the service of Christ; and if they are hindered in their work by lack of means, the Lord will hold those who have means accountable for the souls lost in consequence.”
— Spalding and Magan Collection, p. 421

🏁 Conclusion

The “storehouse” is not defined by institutional ownership, but by the presence of God’s Spirit, the faithful preaching of His word, and the support of those laboring in His cause. Wherever God's work is genuinely advancing, that is where the storehouse exists—and where the tithe may be rightly directed.

Matthew 24:45 (KJV) – “Who then is a faithful and wise servant, whom his lord hath made ruler over his household, to give them meat in due season?”

3. Blessings for the Faithful

Proverbs 3:9–10 (KJV) – “Honour the Lord with thy substance... So shall thy barns be filled...”

VIII. Clarifying Paul’s Statement on Giving

Some argue that since Paul emphasized cheerful and willing giving, tithing is no longer required in the New Testament. But a closer look reveals otherwise.

1. Paul on Freewill Offerings—Not Tithe

2 Corinthians 9:6–7 (KJV) – “But this I say, He which soweth sparingly shall reap also sparingly... Every man according as he purposeth in his heart, so let him give...”

This passage is often cited to suggest Christians can now give whatever amount they feel led to, instead of returning a fixed tithe.

2. Context Matters Paul is not addressing the tithe here—he is referring to a special offering being gathered for the poor saints in Jerusalem (see 2 Corinthians 8:1–4).

• This offering was above and beyond the tithe.

• Paul encouraged generosity, but he never taught the abolition of tithing.

• Tithe and offerings are two separate aspects of Christian stewardship.

3. Paul Still Endorses Ministerial Support

1 Corinthians 9:13–14 (KJV) – “Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”

Paul draws a direct parallel between the Levitical support system and the New Testament ministry. In the Old Testament, priests were supported by the tithe—and Paul affirms this system as still applicable for gospel workers.

IX. Common Objections Answered

• "Tithing was part of the Old Covenant; it's abolished."
  ✔️ Tithing predates the Law, and Jesus and Paul affirmed its principles.

• "I’ll just give what I feel like."
  ✔️ God calls us to systematic and proportional giving, not sporadic emotion-driven offerings.

• "I don’t trust where the tithe is going."
  ✔️ Ellen White counsels that we are accountable to return the tithe to God, and the responsibility of its faithful use lies with the church leaders.

• "Tithing is being yoked under the Law; we are under grace now."
  ✔️ This argument misunderstands the role of the Law. Tithing is not a ceremonial or legalistic bondage but a principle of stewardship and worship that existed before the Law, was formalized in the Law, and is still affirmed under grace. Abraham tithed before the Law, Jesus affirmed it during His earthly ministry, and Paul upheld the principle of ministerial support rooted in the same system. Grace does not eliminate obedience; rather, it empowers joyful and faithful obedience.

X. Conclusion

Tithing is not outdated—it is a divine system that:

• Honors God as the source of all blessings,

• Sustains the work of preaching the gospel,

• Trains us in selflessness and trust,

• And opens the windows of heaven for spiritual and temporal blessings.

XI. Reflection & Personal Commitment

• Do I return a faithful tithe of all my increase?

• Do I view tithing as an act of worship?

• Am I willing to support God’s workers as He has appointed?

2 Corinthians 9:7 (KJV) – “Every man according as he purposeth in his heart, so let him give... for God loveth a cheerful giver.”