Based on what Scripture suggest in the book of Malachi and in other biblical sources, tithing is a non-negotiable command given by God to humanity. To tithe is then to be obedient to God’s specific command. When a person returns their tithes, they are merely obeying the command without reflecting any “faithfulness” attached to its observance. Because tithing deals with a divine command, failure to do so reflects disobedience to God’s stipulation, hence breaking the law.

Moses wrote, For I command you today to love the Lord your God, to walk in his commands, decrees, and laws; then you will live and increase, and the Lord your God will bless you in the land you are entering to possess. But if your heart turns away and you are not obedient, and if you are drawn away to bow down to other gods and worship them, I declare to you this day that you will certainly be destroyed. You will not live long in the land you are crossing the Jordan to enter and possess (Deuteronomy 30:16-18, NIV).

Disobedience: An Act of Rebellion

The biblical concept of disobedience cannot be taken lightly. In the Bible, to disobey God implies one’s intentional attempt to dislodged oneself from God, particularly, from his will. Therefore, non-tithing, from one’s part, demonstrates an attitude of disconnection from our loving God and it’s also a sign of rebellion against God. The principle of tithing comes as an expression of gratitude to God for all his provisions. He provides us with life, health, protection, wealth, steadiness, and a sense of security only in exchange for ten percent of our income. It seems like a good deal to us because every time one tithes, profits ninety percent in gains, being a blessing in disguised.

When God asked Abraham to bring a tenth of all the goods he had recovered (Genesis 14:20), God was not interested in the collection of the fruits or any other goods, as if he was in any kind of need. As we know, God is Almighty, Omnipotent and Omniscient, hence, regardless of what one can offer, one can never be able to fulfill his plausible needs or wants. God is on a different realm, on a level beyond the limitations exhibited by our humanness. There is nothing one can give, return, or provide that can satisfy him. Nevertheless, when one returns what belongs to him, the tithe, one is not doing any favors. Instead, one is showing obedience.

However, obedience can be conditioned to something. For instance, the Pharisees conditioned their obedience to the law, but most of the time they were unfaithful to God, even avoiding to personally relate with the lawgiver Himself. Jesus said, The scribes and the Pharisees sit in Moses’ seat (the law). Therefore, whatever they tell you to observe, that observe and do, but do not do according to their works; for they say, and do not do” (Matthew 23:2-3, NKJV). The Pharisees were particularly obedient to God’s law, but they failed at being faithful to God in how they treated others and acted.

Dependency in God

A second essential aspect that comes out of one’s personal relationship with God is dependency. Dependency is a two-way connection with God. Every tithing event recognizes our insufficiency while highlighting our need of God. Jesus once said, I am the vine; you are the branches. If you remain in me and I in you, you will bear much fruit; apart from me you can do nothing (John 15:5, NIV). Dependency in God entails one’s willingness to connect with Him in a personal way as He also demonstrates His willingness and capability of lowering Himself to meet with us so low as to reach us in our misery.

Faithfulness: An Act of Worship

On the other hand, offering, different from tithing, shows faithfulness instead of obedience. While tithing is an action of obedience, offering is one’s reaction to God’s actions. God acted on one’s behalf by providing. He provides the soil, minerals, nutrition, water, and sunlight for a seed to grow, so the farmer returned an offering of thanks, called the first fruits, which represented the best of the best, as a recognition of what God did. Hence, faithfulness is an act of worship to God as we recognized what He has done. Worship results as one contemplates and process God’s favors and blessings. When one can see and recognize God and His mercies, then, one worships. Worship to God is predicated exclusively on his actions and not in what one can do or offer. That in and of itself puts offerings on a whole different level. Offering then becomes one’s token of appreciation to God for all the things He has provided.

Tithing is non-negotiable as a divine command, but offering, is a human prerogative. Apostle Paul wrote, Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver (2 Corinthians 9:6-7, NIV). Clearly stated, what Paul means here is that even though tithing is “mandatory” at ten percent, offerings are a personal decision without any specific or required amount attached to it. Paul encourages us though, to be cheerful givers. It is this last phrase here that implies that offerings are evidence of our risk taking in God.

In Malachi 3, we read: Will a mere mortal rob God? Yet you rob me. “But you ask, ‘How are we robbing you?’ “In tithes and offerings. You are under a curse, your whole nation, because you are robbing me. Bring the whole tithe into the storehouse, so that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it (Malachi 3:8-10, NIV).

Malachi’s emphasis is that non-tithing is an offense against God’s law thus it is considered robbing God, which is a reference to commandment number eight, “You shall not steal” (Exodus 20:15). To avoid tithing on purpose is equivalent both to stealing from God and breaking the law (commandment eight), because tithing is a non-negotiable command and again, a sign of obedience.

A Test of Faithfulness

Meanwhile, offering is a test. Malachi wrote, Test me in this, with the antecedent being the offering. Offering from what one has left, ninety percent, is a test of our faithfulness, because it is not required. However, God delights on those who are cheerful givers, and thus, for those who are such, he will throw open the floodgates of heaven and pour out so much blessing that there won’t be any room to store it (Malachi 3:10).

Disobedience that Results in Curse

Many of our local conferences are in dire need of both our obedience and our faithfulness. As you know, Malachi clearly stated that we need to bring the whole tithe in the storehouse, which we understand to be the conference. Now, in the past, some individuals, thinking that tithing is their prerogative, have desisted on sending the tithes to their local conference, particularly when they perceive the conference is not acting according to their agendas.

Clearly stated by the prophet, if one insists in not tithing, one falls under the curse of God. Once one fulfills the duty of returning what belongs to God, one cannot worry about what the recipients of that tithe will do with it. The tithe has always belonged to God and now is again in the hands of God, so, do not worry. Furthermore, most of the offerings stay in the local churches. Therefore, it would be wise to understand that local churches, to conduct a service, incur many expenses, such as electricity and heat and water, and others. It would be prudent, on your part, to help the local church where you comfortably sit every time you attend church.

A Blessing to the Church

The Seventh-day Adventist Church has been blessed with the current system of tithing and offerings that has been able to implement since its establishment in 1863. The clear and concise Biblical practice have benefited the local churches, conferences, unions, division, and the general conference, while being a blessing to the efforts in the mission field, education, and in evangelistic endeavors, locally and worldwide. Consequently, I encourage each one of you to be obedient to God and return and bring “His tithes” (God’s), while also being faithful by sharing from what He has allowed you to keep with the local church.

May the Lord bless you mightily and may all local conferences receive your tithe to continue advancing the Second Coming of Our Lord Jesus in your neck of the woods.

Jose R. Alarcon is lead pastor of the Aurora First Seventh-day Adventist Church. Email him at: [email protected]