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1 lesson eight FEBRUARY The Impact of Tithing Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? Even so the Lord has commanded that those who preach the gospel should live from the gospel (1 Cor. 9:13, 14, NKJV). The illustration depicts the beginning of tithing Abram giving tithe to Melchizedek after his victory over the armies who had captured the people of Sodom.

2 sabbath FEBRUARY 17 Introduction Giving My All Luke 21:1 4 Jennifer was a single mom to her two-year-old daughter, Mia. Jennifer worked at a local grocery store in a small town in Kansas. Money was difficult to come by, and Jennifer found that after paying the apartment s rent and buying groceries for Mia and herself, she didn t have enough money for gas for her car. What could she do? The church was close by, and on Sabbath Jennifer would walk with Mia to Sabbath School and worship. One Sabbath during worship, Jennifer was listening to the offering call. A village of African men and women needed money for a church. Praying about it, Jennifer opened up her Bible to Luke 21:1 4. She could hardly believe what the woman had done in the Bible. Do you feel you have given your all in tithing? Jennifer knew that tithing was what the pastor had talked about in his sermons. How could she afford to tithe? She barely had enough to put food on the table. Lord, she said, I am asking you to give me faith. I will use my grocery money to pay tithe. Please help me to find a way to buy groceries and pay for gas. Amen. On Sabbath, Jennifer paid her tithe to God, even though she used all her grocery money to do it. On Monday, Jennifer got a call from her job offering her a manager position. Jennifer s pay more than doubled, and she was able to have enough to buy groceries and plenty of gas for her car and have money left over to save for other needs. Do you find yourself in Jennifer s position? Do you feel you have given your all in tithing? Or are you afraid that you will be taking away from your needs by giving a tenth of what you owe to God? What does it really mean to tithe, and what is its purpose? How will God bless you by tithing and what does faith have to do with it? In this week s lesson we will be learning about the purpose of tithe, what the mission of tithing is, the storehouse, and tithe and salvation by faith. 74 Ashley M. Wagner, New York, New York, USA

3 Genesis 14; Deut. 14:22 24; 26; Num. 18:21, 24 Evidence It s Your Choice sunday FEBRUARY 18 Tithing for the Christian is an action that should be between the individual and God. From the creation of the world, God has given humans the freedom of choice. He does not want His children to follow Him out of fear or obligation. Rather, He allows us to choose, whether good or bad. Following the September 2001 terrorist attacks in the United States, there was a dramatic drop in the amount of tithe that was given by American Christians. The Bar na Research Group reported that only 3 percent of American adults tithed 10 percent of their income. Compared to the 8 percent that tithed on their income before the attacks, this represented a 62 percent decrease. Those individuals who chose to retract on their giving were using the freedom of choice God had given them. What better way to say, You have given me the freedom of choice. I trust you God, with my life, finances, and all. For Christians, the example of tithing is consistently demonstrated throughout Scripture. The earliest example is the story of Abram following his victory in battle and rescuing his nephew Lot. Abram came to Melchizedek and gave him a tenth of all of his gain. Abram acknowledged God s blessing by freely giving something back to God. Christians aren t the only people groups to give a tithe on their income. Non- Christian governments and nations such as Nebuchadnezzar s Babylon, the Greeks, Phoenicians, Romans, and Arabians all required that a portion of their citizens income be given to their gods. Post-Reformation Europe had governments that collected mandatory tithes for churches. The individual had no choice in the matter. The government required and the people paid. As a Seventh-day Adventist Christian, you have the choice to read the biblical evidence of returning tithe. Unlike Christians from other times and places, you are not required to submit a tithe. A consistent return of tithe is a demonstration that we believe God is faithful to His promises. What better way to say, You have given me the freedom of choice. I trust you God, with my life, finances, and all. Describe your feelings if you were required to return a tithe. How would this affect your perception of God? Discuss why tithing is an act that God allows us to choose to do rather than making it a requirement. How does that affect your act of tithing? Deena Bartel-Wagner, Collegedale, Tennessee, USA 75

4 monday FEBRUARY 19 Logos Portal to Justification Gen. 14:18 20 Offerings to God have existed since the time of Creation, but tithing began with Abram s gift to Melchizedek. There is no indication in Scripture that the priest requested a tithe from Abram. God had blessed him in his battle against far greater forces, and Abram must surely have recognized it. Then with the pronounced blessing by the priest, God expressed the relationship He saw between Abram and Himself. Both benefited from the relationship. This is to be the eternal connection between the Giver of all good gifts and the returner of tithe. From this shrouded beginning, tithe has been based on blessings already received and on God s plan to shower us with more than we can receive. In some cases, this may include material rewards, but the real gift is eternity. This does not make tithe a quid pro quo. It is not automatic you pay your tithe and you get to go to heaven. Rather, the grateful heart that is continually right with God and just naturally longs to worship Him with the gift of tithe is the heart that is ready for heaven. If we can be honest with ourselves, it is a guide we may use to know whether we are on the pathway to heaven. Romans 4:1 5 The security of banks may be unreliable, and any material holding is susceptible to loss. God would not give fleeting gifts. There seemed to be no expectation on the part of the priest of gifts. The giving of the tithe was not an act of works, it was one of worship. God and Abram already belonged to a mutual-admiration society that was clear from the blessing of the priest. Abram already believed in God and was familiar with His fulfilled prom ises. This kind of proactive belief is faith, and this faith swelled up in Abram and overflowed through a gift of the tithe of the spoils of war. God had given Abram the victory and its overwhelming bounty. None of it had been earned. It could not have been won had not God intervened. All that Abram had when he returned from war was a gift from God. In faith, Abram gave to God (through Melchizedek) an offering showing his gratefulness for having been used by God to free the people of Sodom from their attackers. Abraham believed God, and it was accounted to him for righteousness (Rom. 4:3, NKJV). God imparted, or gave, righteousness to Abram. He justified Abram. Man was covered with the righteousness of God and was returned to the image of God in which man had been created. He was ready for heaven. The spontaneous gift of tithe was simply an outer indication of the faith that was in the heart of Abram. 76

5 Jeremiah 17:7, 8 Trust comes from having had sufficient previous experience with someone and knowing that promises have been kept. In such a case, there is no reason to suppose that the future will be different. That is what gives hope. It is why the second coming of Christ is called the blessed hope. All the Old Testament promises concerning the birth and life of Jesus were fulfilled. His suffering and death convince us that God meant all He said about the destruction of sin and our salvation. His resurrection proves that He has the power to do everything He has said He will do. Nothing could instill more trust. Nothing can give us more hope. Jeremiah 17:7, 8, which discusses trust in God, is in juxtaposition to verses 5 and 6. They warn that to trust man is to suffer the curse of disappointment in the future, as well as failing to focus on the One who alone can give us true hope. It is not that no one can ever be trusted, just that no one who sins is capable of being totally trustworthy. Our intentions may be excellent, but herein lies the difficulty. Verse 9 reminds us that our best intentions can be overridden by our own deceitful heart. We are brought back to the need we have to find real hope, and the need God has to know that we truly trust and surrender to Him. Returning tithe as worship, without request and expectation, shows that we may be nearing the blessing that leads to justification. If we can be honest with ourselves, it is a guide we may use to know whether we are on the pathway to heaven. Genesis 28:22 When Jacob was fleeing from Esau and saw the vision of the ladder going to heaven, he received the promise from God that the land where he rested would be given to him and his descendants. Part of that promise, engendering hope in the heart of Jacob, was I will not leave you until I have done what I have spoken to you (Gen. 28:15, NKJV). To commemorate the promise, Jacob set up a pillar and called it God s house. It was a symbol of what would be much larger and more important. Even the house of God, no matter how majestic, would be a symbol of the all-powerful grandeur of the Almighty. This was worship, as was the promise Jacob made to be faithful in giving a tithe to God (verse 22). 1. If I am returning a faithful tithe, am I doing it as worship or as a requirement? Do I tithe in order to receive the blessings or as a natural expression of appreciation and trust I have in God and the hope I have in Jesus coming for me? 2. If I am not returning a faithful tithe, do I feel that God will understand my circumstances and that my other works will make up for not trusting Him? Gary R. Wagner, Union Springs, New York, USA 77

6 tuesday FEBRUARY 20 Testimony First and Foremost, a Blessing Mal. 3:8 10 The special system of tithing was founded upon a principle which is as enduring as the law of God. This system of tithing was a blessing to the Jews, else God would not have given it them. So also will it be a blessing to those who carry it out to the end of time. 1 The Lord created every tree in Eden pleasant to the eyes and good for food, and He bade Adam and Eve freely enjoy His bounties. But He made one exception. Of the tree of knowledge of good and evil they were not to eat. This tree God reserved as a constant reminder of His ownership of all. Thus He gave them opportunity to demonstrate their faith and trust in Him by their perfect obedience to His requirements. So it is with God s claims upon us. He places His treasures in the hands of men, but requires that one tenth shall be faithfully laid aside for His work. He requires this portion to be placed in His treasury. It is to be rendered to Him as His own; it is sacred and is to be used for sacred purposes, for the support of those who carry the message of salvation to all parts of the world. He reserves this portion, that means may ever be flowing into His treasure house and that the light of truth may be carried to those who are nigh and those who are afar off. By faithfully obeying this requirement we acknowledge that all belongs to God. 2 God s requirements come first. We are not doing His will if we consecrate to Him what is left of our income after all our imaginary wants have been supplied. Before any part of our earnings is consumed, we should take out and present to Him that portion which He claims. In the old dispensation an offering of gratitude was kept continually burning upon the altar, thus showing man s endless obligation to God. If we have prosperity in our secular business, it is because God blesses us. A part of this income is to be devoted to the poor, and a large portion to be applied to the cause of God. When that which God claims is rendered to Him, the remainder will be sanctified and blessed to our own use. But when a man robs God by withholding that which He requires, His curse rests upon the whole. 3 What are some ways you have been blessed by faithfully paying tithe? 1. Ellen G. White, Counsels for the Church, p Ellen G. White, Testimonies for the Church, vol. 6, p Ellen G. White, Testimonies for the Church, vol. 4, p Ashley N. Wagner, Chattanooga, Tennessee, USA 78 God s requirements come first.

7 Jer. 17:7 How-to wednesday FEBRUARY 21 Trust and Be Blessed Proverbs 3:5, 6 says, Trust in the Lord with all your heart, / And lean not on your own understanding; / In all your ways acknowledge Him, / And He shall direct your paths (NKJV). Sometimes the way this verse is interpreted seems to take us out of the equation. This acknowledgement of the Lord could literally be translated as know Him. If you know someone, you are more likely to do what they ask of you; and because you know them, you know what they say is true. God has promised in Jeremiah 17:7, 8 to bless those who trust Him. God expects us to give as much as we would hope to be given. My wife constantly gets information from Fidelity Investments about the money that she had placed in her retirement fund. It is usually a huge booklet of legal jargon that can be difficult to understand. Part of understanding retirement is also setting up a trust. Fidelity defines a trust as a fiduciary arrangement that allows a third party, or trustee, to hold assets on behalf of a beneficiary or beneficiaries. By giving to God, you are making Him the trustee who can then bless the beneficiaries, who include those in gospel ministry, your church family, and you. Below is a list of steps to place your trust in the Lord. Give the same as you would like to be given (Luke 6:38). God expects us to give as much as we would hope to be given. I have found that in order to do this, it is necessary to remember the feelings I get when I am given an amazing gift and have had no way to repay it. God has already displayed this by giving us eternal life through His Son, who died for us. He set an example of giving as He would like to have given to Him. Give, expecting nothing in return (Acts 20:35). This is somewhat cliché, but effective, counsel on giving to the Lord. Here He shows us that giving will actually bless us more than receiving. Give, understanding that God promises to bless you (1 Pet. 3:8, 9). A lot of times we expect to give, hoping that we will get a monetary blessing in return. God has promised to bless us, but it may not be as we expect. It may be with love, which is far more powerful than money. 1. Recall a time when you have given to the Lord and He has blessed you in ways you didn t expect. 2. How much trust are you putting in God if He is not your trustee? Keith Ingram, Horsham, Pennsylvania, USA 79

8 thursday FEBRUARY 22 Opinion Long-Term Investments Matt. 19:21; Luke 21:1 4; Eph. 2:8 10 Retirement seems like it s such a long way off. The rare occasions when I do consider it are when I need to choose investments for my employee retirement fund. The money I put into that account grows as the companies I invest in do well. They either return to me a share of the profits or increase the value of my share in the company. There is no guarantee that heaven will be mine based on my tithing. My tithing seems to follow the same pattern, without a lot of thought. We quote Malachi to motivate tithing like it is an investment decision: return your tithe and watch your blessings compound over time. We hear from people who talk about the above-average returns from giving more than the recommended tenth of income. The implication is that the return on investment is in proportion to the value put in. Jesus put the brakes on that kind of thinking twice! He described the widow s offering as greater than that of the wealthy because she put in all that she had. He also advised the rich young ruler to abandon his portfolio of tithes and offerings, sell all that he had, and give to the poor. Scripture describes our tithing obligation as a percentage of our increase rather than a price for value received. Wealth in this world is of no advantage in securing a place in the world to come. Those who want recognition for their giving are expected to follow Jesus example and give up all that they have and all that they are. In Ephesians, Paul reminds me that grace is a gift and not the result of my works or tithing. There is no guarantee that heaven will be mine based on my tithing. I can t even purchase God s blessings; He simply challenges me to tithe and see whether He doesn t pour them out as a gift. 1. How do you balance the concept of tithing with respect to your time and talents? 2. Where is the fairness when tithing and blessing are not a barter exchange? 80 Steven J. Dovich, Andover, Massachusetts, USA

9 Luke 21:1 4; Rom. 3:19 24; Eph. 2:8 10 Exploration friday FEBRUARY 23 Tithing With a Joyful Heart CONCLUDE A popular idea in the culture today is known as the prosperity gospel. This is the idea that if you give faithful tithes and offerings to God, you are guaranteed financial blessings in return. However, giving to God should not be done just because you are expecting God to give you something back. It should not be done because you expect that you will gain salvation through giving, either. Giving to God should be done out of love for Him, because you want to worship your Creator and celebrate the gift of eternal life He has given through Jesus. CONSIDER Researching specifically where your tithes and offerings go and how they benefit not only your local church but God s work in general. Understanding where your monies go and how they impact others may make it easier to give the next time the plate is passed. Drawing or painting a picture that illustrates the story of the widow in Luke 21:1 4. Be sure to include Jesus observing her gift as part of your picture. Share your artwork with your Sabbath School class or small group. Supporting a local ministry that works with those in need either through financial gifts or with your time. This will not only give you the opportunity to deny yourself and step outside of your comfort zone but will also allow you to invest in someone whom you may not have encountered before. Writing a song either with lyrics or just instrumental that shares the joy one feels when giving back to the Lord. Perform your composition for your Sabbath School class or small group. Making a list of areas of the church to which you currently contribute. Next to each one, write a note explaining how you decided to give to that area with some thoughtful reflection on how you could give more or give differently in general. Make some plans to take action based on your thoughts. Praying for God to reveal areas in which you could adjust your giving to further His work. Also, if you find the thought of giving to be stressful or unappealing, pray that He will change your heart to find joy in giving. Writing a letter to Jesus, describing your feelings about His coming back. Discuss what steps you are taking (financial or otherwise) to hasten His return, ending with asking Him for suggestions of what you could do better. CONNECT Ellen G. White, The Desire of Ages, chapter 67, Woes on the Pharisees ; The Acts of the Apostles, chapter 32, A Liberal Church. NAD Stewardship Department, Faith and Finance. Allison Sauceda, Centerville, Ohio, USA 81

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