"tithe" means t e n t h. Therefore, the amount of our tithe is not determined by our own discretion, but by the size of our increase. (Gen.

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By Forrest Keener One can teach almost any Bible subject without controversy, but when the subject of money is approached, adverse reaction almost invariably follows. It is the opinion of many that the preacher or teacher is speaking in respect of want and is primarily concerned with the financial or material benefit to the church. This is a misconception of the Tteacher's o h a v e a motives. c l e a r c o n s W c i e e n t e c e a c b h e f t o i t r h e i n G g o d b, e w c a e u m s e u t s h t e d e B c i l b a l r e e t " e a a l c l h t h e e s c t o i t u h n i n s g e. l o f G o d. " Acts 20:26,27 Let us clearly state that this booklet is not dedicated to the extraction of your money from your pocket. Neither we nor God have need of your money. These lessons do not deal with your money. It is not our intention to influence you in any way as to what you should do with your money. These lessons deal with G O D ' S M O N E Y! It would be the greatest injustice any preacher or teacher could do to their student to neglect the fervent proclamation of this great doctrine, for it is God's promise that they who understand this Bible principle and faithfully practice tithing shall undoubtedly share, not only in spiritual blessings, but in material security according to God's will. " B r i n g y e a l l t h e t i t h e s i n t o t h e s t o r e h o u s e... p r o v e m e n o w h e r e w i t h, s a i t h t h e L o r d... I w i l l... o p e n t h e w i n d o w s o f h e a v e n, a n d p o u r y o u o u t a b l e s s i n g,... I w i l l r e b u k e t h e d e v o u r e r... h e s h a l l n o t d e s t r o y t h e f r u i t s o f y o u r g r o u n d... A l l... s h a l l c a l l y o u b l e s s e d :... y e s h a l l b e a d e l i g h t s o m e l a n d. " Malachi 3:10-12 I T I S A F A C T - One verse out of every six in Matthew, Mark, and Luke is on the subject of money. Sixteen of Jesus' thirty-eight parables deal with the right or wrong use of money. How a Christian uses his money both indicates and determines the depth and sincerity of his spiritual life. L e s s o n - 1 W H A T I S T H E T I T H E? Gen. 14:17-24, Heb. 7:4-10 Heb. 7:8 When we speak of the tithe, men think of everything from that which is left over after all the bills and expenses are paid to a sanctified "quarter" dropped piously into the offering plate each Sunday. It shall be the purpose of this lesson to clear the air about what the tithe really is according to the W O R D O F G O D. I. T h e T i t h e I s T h e T e n t h According to both Webster's dictionary and the Bible, the word

"tithe" means t e n t h. Therefore, the amount of our tithe is not determined by our own discretion, but by the size of our increase. (Gen. 28:22) I I. A S c r i p t u r a l T i t h e I s T h e F i r s t T e n t h Lev. 27:26-32, Prov. 3:9 We, therefore, cannot claim the promised blessings to the tither if we give God a leftover or spare tenth. He demands first place. I I I. T h e T i t h e I s G o d ' s H o l y T e n t h - L e v. 2 7 : 3 0 The use of the word "holy" indicates that God has set apart and sanctified this tenth for Himself. For us to use this tenth is to defile it even as Belshazzar defiled the holy vessels of the Lord. (Dan. 5:3,4) I V. T h e T i t h e I s A C u r s e T o U s W h e n W i t h h e l d Mal. 3:9-- " C u r s e. " Josh. 6,7: Achan coveted and took that which was consecrated unto the Lord (6:19), and was to be put into the treasury of the house of the Lord (6:24). It was a curse to him and brought death. (Joshua 7:12-26) V. T i t h i n g I s A P r i n c i p l e O f G o d l y L i v i n g P r a c t i c e d B y G o d ' s P e o p l e I n A l l A g e s 1. Abraham tithed before the law. (Gen. 14:20) 2. Jacob tithed before the law. (Gen. 28:22) 3. It was incorporated into the law. (Lev. 27:30) 4. It was taught by the prophets. (Mal. 3:10) 5. It was sanctioned and expected by Jesus. (Matt. 23:23) 6. It was practiced by Paul and fellow Christians of his day. (Heb. 7:8) 7. It was expected of the New Testament church. (I Cor. 16:2) 8. It is practiced by the most faithful and most effective servants of God in our day. At least 90 percent of all money given for the cause of Christ today is given by tithing people. Tithing is not so much a matter of giving as it is a m a n n e r o f l i v i n g. A D O L L A R I G A V E T O G O D Three thousand for my brand new car. Five thousand for a piece of sod, Ten thousand I paid to build a house A dollar I gave to God. A tidy sum to entertain My friends in pointless chatter. And when the world goes crazy mad, I ask, "Lord, what's the matter?" Yet, there is one big question, For the answer I must search: With things so bad in this old world, What's holding back my church? * * * * * * * * * * *

L e s s o n - 2 W H Y T I T H E? Gen. 28:16-22, Lev. 27:30-34 Lev. 27:30 Many Christians ask the question, "When God has no need and mine is so great, why tithe? When God can work miracles and I can barely sustain my family and meet my obligations, why tithe? Since I don't always approve of the church's activities, why tithe?" Though this question is often argumentative and insincere, we feel that it merits a solid Bible answer. Therefore, we dedicate this lesson to the answering of the question, " W h y t i t h e? " I. I n O r d e r T o B e O b e d i e n t T o G o d 1. Commanded: (Lev. 27:34, Mal. 3:10) 2. God first. (Matt. 6:33) If there were no other Bible reason for tithing, it is enough that God has c o m m commanded a n d m e n t s. " us to do so. Christ said, " I f y e l o v e m e, k e e p m y (Jn. 14:15) We can be guilty of lying by not keeping His commandments. (I Jn. 2:4,5) Obedience is better than sacrifice. (I Sam. 15:22,23) Frequently, during times of great need in the church, some people give sizable gifts, perhaps even to the point of sacrifice. Yet it is infinitely more pleasing to God to observe the regular and faithful obedience of His children in the matter of tithing. I I. T h e T i t h e B e l o n g s T o G o d - L e v. 2 7 : 3 0 No true Christian would so much as consider taking money that belonged to his fellow man, the church, or even a charity organization. Yet some Christians continually practice stealing a small portion of God's money every week " T h e t i t h e i s t h e L o r d ' s. " I I I. T i t h i n g I s G o d ' s P l a n O f F i n a n c e Mal. 3:10 - "... t h a t t h e r e m a y b e m e a t i n m i n e h o u s e. " I Cor. 16:2 Nowhere in the scriptures do we see any suggestion either by precept or practice that God's work is to be financed by rummage sales, bazaars, cakewalks, or solicitation of funds from the public at large. It is always done by the faithful tithes and offerings of God's people. I V. T i t h i n g P r o v e s O u r L o v e II Cor. 8:8 - " P r o v e t h e s i n c e r i t y o f y o u r l o v e. " True love always manifests itself in action. Tithing truly is our love for God in action. V. I t H e l p s F u l f i l l T h e N e e d T o B e F r u i t f u l Just as every human being has a need for purpose in life, so the Christian has a spiritual need to be fruitful. Jesus said for us to bring forth fruit. (Jn. 15:16) This is one way in which every Christian, regardless of education, talent or income, can equally participate in the ministry of

reconciliation. If we as Christians are not engaged in fruit bearing, we become as the Dead Sea, lifeless. Whose banks are all bare, No flowers growing there. No fish in its' waters can live. The regions around With deserts abound. Not life, but destruction it gives. * * * * * * * * * * L e s s o n - 3 H O W C A N I T I T H E? Mal. 3:1-12 Mal. 3:10 An age-old excuse given by folks who fail God in the matter of tithing is given in the form of a question: "How can I tithe? I can hardly pay my bills now." Or, "I cannot pay my bills as it is." Or, "I am so deeply in debt." Or, "I have so much sickness and so many doctor bills." Hundreds of these imaginary obstacles precede the question, "How can I tithe?" There is no natural answer to this question, but there is a supernatural answer in God's Word. It is in answer to just such a question that Solomon I. B y F a writes i t h - H e Proverbs b. 1 1 : 6 3:5-10. The Bible command to tithe does not suppose a natural ability, but we are asked to do it in faith, depending upon God to supply the means. Mal. 3:10 is the only place in the entire Bible where the believer is challenged to prove God. I I. B y A D e t e r m i n a t i o n T o P u t G o d F i r s t M a t t. 6 : 3 3, D a n. 3 : 1 6-1 8, I K i n g s 1 7 : 1 3-1 4 The fundamental mistake of the average non-tither is trying to work the tithe into his budget. His budget should be based upon only 90 percent of his income. Tithing must be accomplished by putting God first. That tenth should be sanctified to the Lord by the believer regardless of any other financial consideration. I I I. B y P r o p e r E v a l u a t i o n O f G o d ' s W o r k N e h. 6 : 3 The real reason why so many believers do not tithe is because God's work, in their estimation, is not worth this sum. Most people would eat beans in order to buy a new car. This desire is commonly known as "car fever," what victories we would enjoy in God's work if only God's people had the same fervor for the winning of souls. He dropped a dollar in the plate, And meekly raised his eyes, Glad the weekly rent was paid, For a mansion in the skies.

I V. B y A d j u s t i n g O u r S t a n d a r d O f l i v i n g T o I n c l u d e T h e T i t h e - E p h. 4 : 2 8 Any Christian could daily eat the finest of foods in the most expensive restaurants were he foolish enough to spend all in this manner. The discreet man rather curbs his appetite so as to include clothing, housing, and other essentials. How much more should he adjust all of these things, regardless of how radical the change, to include that which is most important of all, the tithe. V. T h r o u g h T h e S u p e r n a t u r a l P r o v i s i o n O f G o d II Cor. 9:8 He makes us able. It may well be true that from every natural standpoint, it is impossible for you to designate 10 percent of your income to God. However, it is the promise of God, who cannot lie, that if you will, in faith, honor Him with the first tenth, that He will bless your in come and protect your financial security in general. T H I N K T H I S O N E O V E R It is not important how you would spend one million dollars if you had them, but it is important how you are spending now the dollar and a quarter that you have. * * * * * * * * * * L e s s o n - 4 W H O S H O U L D T I T H E? II Cor. 9:6-8, I Cor. 16:2 II Cor. 9:8 How frequently we hear someone say, "The tithe is too much for poor folks to give and far too little for the rich to give. The rich should give more that the poor be not overburdened." Mind you, we have never heard the rich say this. If this were true, then the propagator of this theory would be smarter than God. Moreover, God's plan would be less than perfect and even unjust. We know that God's Word is pure and His laws perfect. Therefore, let God say who should tithe. This is plainly and finally stated in Mal. 3:10 when, He says to His people, Israel: " B r i n g y e a l l t h e t i t h e s... " I. E v e r y C h r i s t i a n S h o u l d T i t h e - I C o r. 1 6 : 2 We should all tithe because tithers paid the expense of giving us the gospel. It has always been faithful tithers who carried the load of passing the gospel on to their posterity. If we fail now, who else would be accountable for the doom of the generations to follow. Salvation is free, but spreading the gospel is expensive. I I. T h e R i c h S h o u l d T i t h e - I T i m. 6 : 1 7, 1 8 The Lord said, " F r e e l y y e h a v e r e c e i v e d, f r e e l y g i v e. " (Matt. 10:8) This was spoken to men who had nothing but the salvation of their souls and a ministry filled with future persecution and poverty. If He thus charged these men, how much more would He charge us who are blessed, not

only with the hope of eternal life, but also with a good portion of this world's I I I. T h e goods. P o o r S h o u l d T i t h e - I I C o r. 8 : 2 ( T h e y a r e i n d e s p e r a t e n e e d o f b l e s s i n g. ) Mal. 3:11 - " R e b u k e t h e d e v o u r e r " To refuse to tithe because of poverty is to say, "My lot is hard; desolation may be my portion and if I survive at all, I must do so in my own strength." Who more desperately needs a supernatural blessing from God than the poor? I V. T h e O n e W h o C a n B a r e l y M a k e E n d s M e e t I K i n g s 1 7 : 1 2-1 5 Such a person should tithe because he cannot afford the normal toll of the devourer. (Mal. 3:9,11) He should tithe because he needs a material increase. (Pro. 3:9,10) V. T h e O n e W h o C a n n o t P a y H i s B i l l s Men with income large and small say, "I cannot tithe, for my obligations are more than my income now." No person needs to tithe more than this man, for he has already confessed that his own arm cannot deliver him. His own wisdom cannot free him. His own wealth cannot sustain him. He needs a miracle. It is a foregone conclusion that he has already failed. If you find yourself thus, why not renounce your own ability and trust God. His way has worked for many who have trusted him. What H e h a s done for others, H e w i l l do for you. Said the robin to the sparrow; "I should really like to know Why these anxious human beings, Rush about and worry so?" Said the sparrow to the robin; "Friend, I think that it must be That they have no heavenly Father Such as cares for you and me." G O D ' S B A N K "The bank had closed; My earthly gains had vanished from my hand; I felt there was no sadder one, Than I in all the land. My washer woman, too, Had lost her little mite with mine, But she was singing as she hung The clothes upon the line. `How can you be so gay?' I asked. `Your loss--don't you regret?' `Yes, ma'am, but what's the use to fret? God's bank ain't busted yet!'

`I felt my burdens lighter grow, Her faith I seemed to share;' In prayer I went to God's great throne, And laid my burdens there; The sun burst from behind the clouds in golden splendor set; I thanked God for her simple words, `God's bank ain't busted yet!' `Oh, weary one upon life's road, When everything seems drear, And losses loom on every side And skies seem not so clear, Throw back your shoulders, lift your head, And cease to chafe and fret-- Your dividends will be declared-- `God's bank ain't busted yet!'"