Before you can study the Bible or understand it’s concepts, you must realize that spiritual phenomena can not be comprehended without spiritual birth and spiritual birth can not be obtained apart from salvation.

Salvation is as simple as accepting what Christ has done. The work has been accomplished through Christ’s substitutionary death on the Cross. God the Father judged your sins while Jesus Christ hung on the Cross bearing the sins of the world. Now, eternal life and a spiritual birth is offered to everyone who will believe in Jesus Christ.

...... Believe on the Lord Jesus Christ, and thou shalt be saved, ..... (Acts 16:31)

But as many as received him, to them gave he power to become the sons of God, even to them that believe on his name: (John 1:12)

But these are written, that ye might believe that Jesus is the Christ, the Son of God; and that believing ye might have life through his name. (John 20:31)

While salvation is easily appropriated through simple faith in Christ’s work on the cross, understanding the full scope of God’s gracious gift is far more involved. With salvation comes spiritual birth, the indwelling of the Holy Spirit, and the ability to comprehend spiritual concepts. The Holy Spirit reveals truth to us through the study of God’s Word and if we are to receive instruction, we must examine ourselves and confess any existing sin in our lives. The Holy Spirit can not have fellowship with sin and will remain quenched while we are in an uncleansed state.

If we confess our sins, he is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness. (1 John 1:9)

Quench not the Spirit.(1 Thess. 5:19)

If I regard iniquity in my heart, the Lord will not hear me: (Psa. 66:18)

Introduction

The subject of giving for the believer (specifically taught as tithing) is perhaps the most misunderstood and misrepresented truth in churches today. It is for this reason that I anticipate intense opposition from a majority of pastors and churches who have failed to properly clarify the believer’s role in giving. I am convinced that most churches would tolerate an improper presentation of the Gospel more readily than a critical examination of the tithing issue. While churches and denominations vary widely in their teaching of the Word of God, there is curiously little disagreement with the concept of a required tithe.

Salvation Reviewed.

Obviously the correct understanding and presentation of the Gospel should be foremost in any teaching and witnessing situation. No one can participate in God’s plan apart from Salvation and the new birth. While Salvation is presented with such diverse standards and accuracy, it is marvelous that the Holy Spirit can reveal the truth to the unbeliever in spite of the distortion. To the simple requirement of faith alone in Christ alone, are added all sorts of behavioral and emotional attachments that are not part of Salvation. God does the work of Salvation not man. Man is the recipient of God’s Grace. Man can’t earn it nor does he deserve it.

For by grace are ye saved through faith; and that not of yourselves: it is the gift of God: Not of works, lest any man should boast (Eph. 2:8,9).

Not by works of righteousness which we have done, but according to his mercy he saved us,. . .(Titus 3:5)

Salvation is a gift that is offered to everyone. This gift must be accepted or rejected. To accept the gift requires only an act of faith recognizing and accepting that Christ paid the sin debt for us on the cross. That simple act of faith results in our birth into the family of God. We are new creatures with a spiritual capacity to fellowship with God (born again spiritually). We are entered into union with Christ and become joint heirs with Him. We are indwelt by the Holy Sprit who guides us and directs us if we allow His ministry to operate in our lives. These and many other wonderful changes take place at the moment of Salvation.

(John 1:12) But as many as received him, to them gave he power to become the sons of God, even to them that believe on his name:

(Rom. 8:17) And if children, then heirs; heirs of God, and joint-heirs with Christ; . . .

(1 Cor. 3:16) Know ye not that ye are the temple of God, and that the Spirit of God dwelleth in you?

The Spirit Filled Life Reviewed.

As a believer our spiritual capacity is activated and we are given a source of power (the Holy Spirit) by which we are to function. The Christian way of life is supernatural and can only be accomplished through the power of God the Holy Spirit. This empowerment is called the filling of the Spirit. While every believer is indwelt by the Holy Spirit, every believer is not always controlled or filled by the Holy Spirit. In order to operate by the power of the Holy Spirit, we must recognize that sin will interrupt our fellowship with God. To operate under our own direction or motivation results in quenching or grieving the Holy Spirit. For the believer, no production or worship is beneficial  if it is not generated through the power of the Holy Spirit.

Basic Principles in Giving

God expects the believer to give.

Giving is a result of a Spirit filled mental attitude if it is to be beneficial.

Happiness is not based on things or wealth.

Tithing that is required and giving are not the same.

God prospers or depletes material wealth according to His plan for our life rather than a simple response to giving to the Church.

Giving is certainly not restricted to money and the church. How we use our time and other resources often indicate our priorities and generosity.

Giving is a privilege in which a believer has the opportunity to participate rather than an obligation or debt to fulfill.

In order to prevent false motivation, recognition and reward for the act of giving should remain with God rather than fallible man.

It is not wrong for a believer to give 10% or any other sum of money to the church if it is motivated by the Holy Spirit.

A church that requests or requires a tithe from believers robs the congregation of the opportunity to respond from internal motivation rather than external pressure.

A church should depend on God to provide the funds rather than resort to human tactics and fund-raising skills.

A congregation that is well fed with spiritual food will mature to a far more generous and productive state than a malnourished and tithe burdened group of believers.

Why the Tithing Issue is Important.

Giving is only one of many opportunities a believer has to serve and produce during this short time on earth. All genuine spiritual production is accomplished in the same way (Spirit filled motivation). Because giving, tithing, pledging or fund raising is such a visible and widespread activity, it provides an excellent indication of the misunderstood concept of Grace giving.  The attitude churches and believers have toward Christian service, are evident in other areas such as Church attendance, witnessing, visitation, singing in the choir and teaching Sunday school. Each category shares the same motivational requirement if they are to be legitimate spiritual production. In order for Christian service to avoid being "wood, hay, stubble" at the Judgment Seat of Christ, arm twisting, score keeping and praise that stimulates the ego should never be used to achieve spiritual production. Production must originate from untarnished motivation.

(1 Cor. 3:12-14) Now if any man build upon this foundation gold, silver, precious stones, wood, hay, stubble; Every man's work shall be made manifest: for the day shall declare it, because it shall be revealed by fire; and the fire shall try every man's work of what sort it is. If any man's work abide which he hath built thereupon, he shall receive a reward.

It becomes quite obvious that an external measurement is of little value when evaluating real spiritual production. Similarly, the absence of overt sin is no true indicator of the hidden thought process of man. Apparent good deeds and actions are always in response to a governing motivational activity and that activity can’t be accurately evaluated by man.

(1 Sam. 16:7) . . .for the LORD seeth not as man seeth; for man looketh on the outward appearance, but the LORD looketh on the heart.

Why the Widespread Practice of Tithing?

One of the major reasons for the teaching of a required tithe is the failure to properly separate Bible teaching for the nation of Israel from instructions for the Church Age believer. The moral standards and instructed ordinances by which Israel operated as a Theocracy for the most part, retain their value as upright standards and beneficial practices. Yet the use of an external standard during the Age of Israel has been superceded by a far superior internal standard for believers (the indwelling Holy Spirit). Israel had a written standard from God while we have a living representative of the Godhead within us. Which of these standards should take precedence? Anything less than adherence to God is an insult.

(Rom. 6:14) For sin shall not have dominion over you: for ye are not under the law, but under grace.

Our grace standard requires us to live under the full control of the Holy Spirit not under prescribed practices for a specific nation for a specific period of time. Everything we do, say or think are to be generated under the control of God if it is to be Divine Good. Anything less is human good which has no place in God’s plan. Therefore all we have belongs to God and should be used under the direction of God the Holy Spirit. Each individual is responsible unto the Lord for his actions. Any infringement to this principle is an assault on God’s control and motivation of the believer.

(Rom 14:8) For whether we live, we live unto the Lord; and whether we die, we die unto the Lord: whether we live therefore, or die, we are the Lord's.

(Col. 3:23,24) And whatsoever ye do, do it heartily, as to the Lord, and not unto men; Knowing that of the Lord ye shall receive the reward of the inheritance: for ye serve the Lord Christ.

Certainly a church can achieve results by using human techniques and motivational practices. The results, however, are empty works generated from a source other than the Holy Spirit. A church that feels the need to pressure or impose an implied requirement on the congregation lacks the understanding that if God promotes God will provide. The end never justifies the means when it comes to spiritual production. Christian motives always take precedence over the overt deeds. A pure uninhibited environment must be maintained in order to prevent the little leaven from spoiling the lump.

A believer must operate on a grace basis when giving or performing any form of spiritual production. We can never purchase Divine Blessing from God. God blesses what God does through us never what we do through our substandard operating methods. Any use of coercion or guilt producing activity nullifies the grace principle. What you do is not nearly as important as why and how you do it. Real value is attached to the motivation.

Every effort should be made to avoid intrusion on the believers privacy before the Lord. Further more when unbelievers are present a relaxed atmosphere allows the Gospel message to be focused on rather than the distraction of fund raising. The testimony of a church that depends on God far exceeds that of a church that needs man’s support.

Understanding the Mosaic Law.

Since modern day Tithing, Sabbath-keeping and other commonly observed ordinances have their roots in the Mosaic Law, understanding the Law is absolutely necessary if we are to avoid distortion of the Word of God. The Mosaic Law is far more than the Ten Commandments. In fact, the entire Mosaic Law found in the first five books of the Old Testament, governs every phase of life for Israel.

The Origin of the Mosaic Law

While Moses is the human author he was not the originator of the Law. God is the source and inspiration of all the Scriptures including every detail and concept found in the Mosaic Law. The Law therefore reflects God’s perfect character and establishes a basis by which the Theocracy of Israel should operate.

The Recipients of the Mosaic Law

In order to understand the Mosaic Law it is imperative to recognize that the Law was given specifically to the nation of Israel. The Mosaic Law was never intended or given to the Gentiles and was certainly not given to the Church Age Believer. Christ fulfilled the Law and is the end of the Law for believers. Church Age Believers are under a higher and far superior Law, the control of the Holy Spirit. Because Israel was selected as a special nation for unique and specific tasks (a missionary nation to the world, custodian of the Word of God, and a protected avenue for the line of Jesus Christ the Messiah) Israel was to operate as a Theocracy (under God’s authority). God required Israel to operate on a much higher level than the other nations of the world. Adherence to God’s standard brought blessing to Israel and forsaking the standards yielded discipline.

The Contents of the Mosaic Law

The Mosaic Law represents three separate concepts for Israel, Moral, Spiritual, and Social. These three areas of teaching are also known as Codex I, Codex II, and Codex III.

Codex I: The Moral Code. (Commandments)

This section has over 120 Commandments which include the well known Ten Commandments. This section of the Law depicts a perfect morality as a standard. This perfect moral standard which is unattainable by sinful man serves notice that man needs a Savior. Secondarily these concepts provide a template by which we can understand Divinely established Laws of morality for the human race.

Codex II: The Spiritual Code. (Ordinances)

This section of the Law contains ordinances that picture a complete shadow Christology. Included are the Levitical Offerings, The Tabernacle, Holy Days, The Levitical Priesthood, and the believers worship during the age of Israel.

Codex III: The Social Code. (Judgments)

This section establishes the standard for a national entity which provide freedom and privacy under Divinely established laws. In addition this section covers dietary laws, quarantines, soil conservation, laws of sanitation, military service, taxation, marriage, divorce, etc.

Salvation is never attained through keeping the Mosaic Law.

Salvation never can be achieved through Law keeping. For all humanity, Jew and Gentile, Old Testament and New Testament, Salvation is provided through the death of Christ on the cross. The spiritual potion of the Law pictured this substitutionary death as an event to come. The Church has the Canon of Scripture and can look back at an event that took place. Either way Salvation was appropriated by faith in the work of Christ.

Tithes and Offerings under the Mosaic Law.

God's Divine Institutions such as marriage family & government apply across the board to all humanity and are the basis for protection and survival of everyone. Benefits are realized when nations and men adhere to these principles. If these principles are ignored disintegration and destruction will result. The Moral, Spiritual and Social codes of Israel stand as excellent administrative practices by a missionary nation to the surrounding people of the world. This set of laws applied only to Israel and not to the Gentiles. Because of Israel's unique roll as custodian of the written Word of God and its Messianic linage, many specific requirements were instituted for protection and demonstration of God's plan and message.

The Tithe is one of many required functions for God's called-out nation Israel. These tithes (there was more than one) were mandatory for believers and unbelievers alike and amounted to income tax. Israel was to operate as a Theocracy and the tithe rendered the operating funds for national existence. The temple was God's point of contact for national and spiritual affairs and was often referred to as the storehouse. When other nations defeated and enslaved Israel the national treasures of the Temple were plundered. Spiritual giving for Israel on the other hand is called offerings, and as such, was never a specific amount.

Conclusion

In order for spiritual giving to be legitimate it always must originate from free will and never coerced or extracted from anyone. New Testament and Old Testament giving should follow the same principles. Confusing taxation with giving robs the individual of motivational participation. By enlarge, most modern day churches have stooped to human expediency by falsely enforcing or suggesting a required tithe. The only legitimate position for a church age believer with regard to the Mosaic Law, and specifically giving, should be the higher law which governs our thinking (the filling or control of the Holy Spirit). Everything we own or do must be subject to spiritual motivation. The idea that ten percent of our income somehow satisfies our spiritual requirement for giving is absurd. We must support our nation with taxes, we must support our local church's legitimate needs, and we must use all our resources as unto the Lord. How much we give is of no benefit. What really matters is how we are motivated to give even if we have little or nothing to give. Promotional stunts that stimulate the ego or sad stories that tug on the heart strings are evil methods of bypassing true spiritual giving. As believers under the control of the Holy Spirit we should rely only on genuine free will offerings. God's work should never be financed with deceitful and inappropriate practices. Great care should be undertaken to avoid clouding the spiritual way of life. What we think rather than what we do determines our spiritual status.

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