TITHE AND OFFERING, January 12th, 2020





Tithe and Offering are obligations of the Christian done in honor to God.


TEXT: Mal 3:7-12, Prov. 3:9-10, Gen 14:18-20


The payment of tithe was first mentioned in the Bible in Genesis 14:20 when Abraham gave tithes of his goods to Melchizedek; the priest of the Most High God.

However, the tithing system was practiced exclusively during the time of Moses (Lev. 27:30-34; Deut. 14:22) and the Israelites were expected to give one tenth of their earnings in cash or kind for the upkeep of the Levites and administration of the Temple. This continued until the time of Malachi when the people of Israel refused to give tithes and the Levites went to work to earn a living, thereby neglecting their God-given responsibilities to care for the Temple and worship. God became angry and unhappy with His people for their refusal to give tithe and offering.In the present-day Church, the main source of income is through tithe and offering. Without it, financial obligations to both Pastors and members will be left unattended to. This makes it imperative for every believer to pay his tithe and give offering for the advancement of God’s kingdom on earth. Deferred payment or part payment is not encouraged as it attracts twenty percent interest, Lev. 27:31.

Every believer should be taught that to tithe is an honor to the Lord and that it is part of true worship. They should be encouraged to honor God with their tithe and offering willingly and cheerfully if they are to reap God’s benefit in this respect. People should not be compelled to give under any guise as they will not be blessed if they give grudgingly. On the other hand, believers who do not pay tithe give room to the devil to devour the labor of their hands and afflict their bodies with sicknesses and diseases. This group of believers bring reproach to the name of the Lord when their businesses are not blessed and they are always down with one sickness or the other.

In conclusion, every believer should endeavor to pay his tithe monthly, weekly, or daily as the case may be and give offering in proportion to God’s blessing upon his life each time he goes to the Church for service. This is capable of attracting God’s blessings in all ramifications.



The objectives of this study are:

1. To know what tithe and offering means.

2. To know why we should pay our tithes and give offerings.

3. To know the people that should pay tithe and give offering.

4. To know the consequences of not paying tithe and not giving offering.

5. To know the benefits of paying tithe and giving offering.




Tithe means one tenth or the tenth part of a whole or of a certain quantity. Tithing is the payment of the tenth part or one tenth of one’s income. Income in this sense means whatever accrues as a profit, or gain or one’s income. Tithe can either be in cash or material things. It is important to state clearly that tithes absolutely belong to God, Lev. 27:30, and should be paid willingly and in faith not by compulsion. Any occasion that will result in part payment or deferred payment will attract 20 percent interest. It is also important to emphasize that one should consistently and prayerfully tithe his profit or income.

An offering is anything offered or given or presented as a gift to someone in appreciation of who the person is or what he has done. In relation to our service to God, it is that gift (usually money) we present to Him in appreciation of who He is to us. Every worshipper of God is expected to bring an offering to Him in proportion to God’s blessings upon his life. Although no specific percentage is attached to the giving of offering, it should be willingly and according to one’s ability.



Malachi 3:10-12

The payment of tithe and giving offering are holy and has everything to do with the worship of God, Heb. 7:4-6, and the effective administration of God’s house.

Tithe is neither a loan nor a gift, it is God’s due for being our source knowing that we do not own anything but are mere

caretakers. Therefore, we should pay tithe and give offering for the following reasons:

A. God commanded it (Lev. 27:30; Deut. 12:6, 14:28, 2 Chron. 31:5)

The payment of tithe and giving offering are commanded by God so that there will be meat in His house. (Mal. 3:10, 1 Cor. 9:7-14). Therefore, every believer must endeavor to obey his command because God is not only our source, He knows the best for His obedient children.

B. Payment of tithe is honor and worship unto the Lord, Prov. 3:9

When we pay tithes and give offerings it shows our obedience and respect to God and that we recognize Him as Jehovah Jireh. Also, we should willingly and cheerfully honor God with the best of what He has blessed us with.

C. Payment of tithe and giving of offering provoke God’s blessing

Mal. 3:10-12, Luke 6:38

When we obey God’s word in paying tithe and giving offering, He will open the floodgates of heaven and pour out so much blessings that we will not have enough room for it. Therefore, every believer should endeavor to pay his tithe monthly, weekly, or daily as the case may be and give offering in proportion to God’s blessing upon his life each time he comes to His house for fellowship.

Refusal to pay tithe will amount to robbing God of what rightly belongs to Him. Mal. 3:8-9



Mal. 3:10, 1 Cor. 16:1-2, Matt. 23:23-24

In the strictest sense, every human being is indebted to God as Creator. For He allows the rain to fall and the sun to shine on the farmlands of the righteous and the unrighteous. They owe their breath of life to Him. However, the worship of the ungodly in any form is an abomination to God. For he, the sinner, needs to establish a working relationship with God first based on the finished work of the Lord Jesus Christ before worshipping Him. Therefore, the believer is privileged to worship and honor God with his tithe and offering in his local church where he receives spiritual nourishment.

Payment of tithe and giving of offering or any form of giving cannot atone for sin or earn anyone a ticket to heaven. Tithe is a holy thing and should not be paid by sinners or from ill-gotten substances. Known criminals or dubious persons should not be allowed to be financially or otherwise involved in a local church without, first of all accepting Jesus Christ as his Lord and Savior – as this is capable of contaminating the offering and worship to God. Young converts should be taught the principles of God as it relates to tithe and offering. The fact that a local church needs money should not give room for all kinds of money to be offered to God, for He abhors ill-gotten wealth.



Non-payment of tithe and offering has grave consequences which should not be allowed to befall a believer. The believer who does not pay tithe and/or give offering makes himself a prey to the devil. God promised to rebuke the devourer for the sake of the tithe payer. When an individual does not pay tithe and give offering, the devil may have ground to afflict the defaulter.

Non-payment of tithe and offering is a sin because it is a clear disobedience to God’s command. Incorrect payment of tithe is also a sin punishable by God. Whoever is indulging in it should repent from it.

Another consequence is that it could make the defaulter not to prosper because the scriptures say “..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 shall not be room enough to receive it”, Mal. 3:10. If a believer is defaulting in tithe, it may be difficult for such a one to prosper.



Believers who pay tithe and give offering have a lot to benefit from God. First and foremost, a faithful tithe payer is at peace with and is blessed of God because he is living in obedience to His word. Secondly, God will prevent the devourer (the devil) from touching, whatsoever he is doing for a living and from afflicting him and his family members with sicknesses and diseases. Also, whatsoever he does shall prosper and God will cause men to give unto him. Furthermore, God’s favor and protection will be upon him because he fears the Lord. “And all nations shall call you blessed: For ye shall be a delightsome land, saith the Lord of hosts,” Mal. 3:12.



The importance of the payment of tithe and giving of offering cannot be overemphasized. God commands His people to pay tithe and give offering so that there will be meat in His house. And He requires every believer to obey this command. This is for the benefit of the obedient individual. Disobedience to this command incurs a curse. Do you selfishly want to keep a hundred percent of what God gives you as income or profit or are you willing to return at least ten percent for advancing God’s kingdom? Repent, if you default in paying tithe and giving offering. 18


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 shall not be room enough to receive it”.



Monday: God commands the payment of tithe and offering.

Lev. 27:30, Mal. 3:10

Tuesday: Tithe is honor and worship unto the Lord.

Prov. 3:9

Wednesday: Tithe and offering provokes God’s blessing.

Mal. 3:10-12

Thursday: Non-Payment of tithe and offering brings a curse.

Mal. 3:8-9

Friday: God loves a cheerful giver.

2 Cor. 9:7

Saturday: Benefits of giving.

Mal 3:10-12





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