2 Corinthians 9:6-7, “But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.”


  • To finance and spread the Gospel.

1 Timothy 5:17-18,  “Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. … The labourer is worthy of his reward.”

  • To provide for the needs of the church.
    • Spiritual needs
    • Physical needs, 2 Corinthians 9:12, “For the administration of this service not only   supplieth the want of the saints, but is abundant also by many thanksgivings unto God;”
  • To develop our Christian character.
    • Giving is a grace, 2 Corinthians 9.
    • Giving strengthens our faith.


Our ability to handle spiritual matters is directly related to our ability to handle financial matters. God is a better manager of our money than we are.

  • The tithe is an eternal principle in the Bible.
  • The tithe is given because of our love for the Lord, not because of the law.


What happens when Christians do not give their tithe and offerings?

  • Christ is dishonored because He died for the church (Ephesians 5:25).
  • When we put our money elsewhere, we presume to know more than God.
  • It places an extra burden on faithful members and limits the outreach of the local church.

Is tithing to be practiced by the New Testament Christian?

  • Abraham and Jacob were tithing five hundred years before the law was given.
  • Moses, the prophets, and Jesus spoke of tithing during the period of the Law.
  • The Apostle Paul explained tithing after the Law.

How should Christians practice tithing?

  • Bring the tithe to church on the Lord’s Day.


God designated the local church as the place to give our tithe and offerings.

In Malachi 3:10, the tithes were to be brought into the storehouse. In the Old Testament, the storehouse was the Temple. In Acts chapters four and five, Christians brought their tithes and offerings to the Apostles’ feet. In 1 Corinthians 16:2, we are to lay up our giving in store.

Today the storehouse for our tithe is our church. It was never God’s plan for the Christian to give his tithe whenever or wherever he decides.

Why are we to place the tithe into our Church?

  • The tithes and offerings in the Old Testament were used for the Temple ministry.
  • In the New Testament, it was for the support and ministry of the local church. The tithe should never be designated to any outside (para-church) ministry,

What does God call us if we refuse to tithe?

Malachi 3:8, “Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.”


What is the promise God gives to those who faithfully tithe?

Malachi 3:10, “Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there should not be room enough to receive it.”

FIRST, we must establish to whom the tithe belongs.

  • The tithe belongs to God according to Leviticus 27:30, “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.”
  • The basis of giving is the Bible, not our own preferences.
  • Ten percent of our gross income is not ours, but it belongs to God.

SECOND, how can I please God when tithing?

  • Give cheerfully. “God loveth a cheerful giver.”
  • Let the Lord have first place in everything,
  • Honor the Lord with your first fruits
  • Give the tithe before all other bills; if you leave the tithe until last, God is usually left out.

Christian giving has more to do with our personal walk with God than a program for giving.  The greatest giver was God Himself when He gave us His only begotten Son.

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Hans Nikoley, GSBC Staff

Bro. Nikoley emigrated from Germany to the United States with his family at age 13. He served full time in the Nevada Air National Guard for six years. At age 32, He was saved, and in 1977, he graduated from Bible College. He pastored for over 31 years, 27 of them at Pomerado Road Baptist Church in Poway, California. Bro. Nikoley has served at Golden State Baptist College in the Bible Department and also as the Student Employment Director since 2007. He and his wife Mary have two children and have been married for 58 years.