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Elders’ Position Paper on Tithing
Three Rivers Church

Since we have such wide opinions on the subject of tithing, your elders, have decided to express themselves clearly and collectively on the issue.


Tithing: a perpetual principle


Principle: Tithing was practiced by Abraham and Jacob before the Hebrews received the Torah.

Scriptural basis: “Then Melchizedek king of Salem brought out bread and wine. He was priest of God Most High, and he blessed Abram, saying, ‘Blessed be Abram by God Most High, Creator of heaven and earth. And blessed be God Most High, who delivered your enemies into your hand.’ Then Abram gave him a tenth of everything.” Genesis 14:18-20
(cf. Hebrews 7:4-6 This NT passage is an involved argument about the superiority of Jesus over Levi. Since Jesus is a priest of the order of Melchizedek and not Aaron, his priesthood is eternal and permanent. He is worthy to receive the tithes of all true worshipers after he fulfilled the Law’s requirements.)
“...And this stone that I have set up as a pillar will be God's house, and of all that you give me I will give you a tenth." Genesis 28:22

Application: The practice of tithing then is not an exclusive practice of the Jewish people at the specific time in history often referred to by Bible teachers as the period of “The Law”. We believe it is a principle with perpetual application.
Scriptural basis: “Christ redeemed us from the curse of the law by becoming a curse for us, for it is written: ‘Cursed is everyone who is hung on a tree.’ He redeemed us in order that the blessing given to Abraham might come to the Gentiles through Christ Jesus, so that by faith we might receive the promise of the Spirit.... What I mean is this: The law, introduced 430 years later, does not set aside the covenant previously established by God and thus do away with the promise.” Galatians 3:13-14, 17 (Hebrews 10:10-12)


Tithing and pride


Principle: Tithing will not earn anyone a right to heaven or the right to boast.

Scriptural basis:
"Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cummin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former. You blind guides! You strain out a gnat but swallow a camel.” Matthew 23:23-24
“To some who were confident of their own righteousness and looked down on everybody else, Jesus told this parable: “Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood up and prayed about himself: 'God, I thank you that I am not like other men—robbers, evildoers, adulterers—or even like this tax collector. I fast twice a week and give a tenth of all I get.'
"But the tax collector stood at a distance. He would not even look up to heaven, but beat his breast and said, 'God, have mercy on me, a sinner.'
"I tell you that this man, rather than the other, went home justified before God. For everyone who exalts himself will be humbled, and he who humbles himself will be exalted." Luke 18:9-14 (Amos 4:4-5)
“For it is by grace you have been saved, through faith—and this not from yourselves, it is the gift of God—not by works, so that no one can boast.” Ephesians 2:8-9

Application:
We give our tithes and offerings because we are Christians, not to become Christians. (“Offerings” are gifts given to God that are beyond the 10% tithe.)
Scriptural basis: “For we are God's workmanship, created in Christ Jesus to do good works, which God prepared in advance for us to do.” Ephesians 2:10
“We want to avoid any criticism of the way we administer this liberal gift. For we are taking pains to do what is right, not only in the eyes of the Lord but also in the eyes of men....Therefore, show these men the proof of your love and the reason for our pride in you, so that the churches can see it.” II Corinthians 8:20-21, 24


Jesus’ teaching on tithing


Principle: We follow Jesus’ teaching that we should not neglect tithing, though there are weightier matters that we should address from his teaching: for example, justice, mercy and faithfulness.

Scriptural basis: "Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cummin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former.” Matthew 23:23 (Micah 6:8;
Luke 11:42)

Application: Because Jesus does not put a lot of emphasis on tithing does not mean tithing is optional. To not tithe was unthinkable in his approach to living a godly Jewish life.

Scriptural basis: “However, if you do not obey the LORD your God and do not carefully follow all his commands and decrees I am giving you today, all these curses will come upon you and overtake you.... Because you did not serve the LORD your God joyfully and gladly in the time of prosperity, therefore in hunger and thirst, in nakedness and dire poverty, you will serve the enemies the LORD sends against you. He will put an iron yoke on your neck until he has destroyed you.” Deuteronomy 28:15, 47-48


An elementary principle

Principle: We think that tithing is an elementary principle that should be learned early in the faith.

Scriptural basis:
“We have much to say about this, but it is hard to explain because you are slow to learn. In fact, though by this time you ought to be teachers, you need someone to teach you the elementary truths of God's word all over again. You need milk, not solid food! Anyone who lives on milk, being still an infant, is not acquainted with the teaching about righteousness. But solid food is for the mature, who by constant use have trained themselves to distinguish good from evil.
“Therefore let us leave the elementary teachings about Christ and go on to maturity, not laying again the foundation of repentance from acts that lead to death, and of faith in God, instruction about baptisms, the laying on of hands, the resurrection of the dead, and eternal judgment.” Hebrews 5:11-6:2

Application: We believe that giving a tithe to God’s work is the place to begin, not stop.

Scriptural basis: “Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound to you, so that in all things at all times, having all that you need, you will abound in every good work.” II Corinthians 9:6-8


God first

Principle: We believe that giving to God is our first priority in managing his resources.
Scriptural source: Honor the LORD with your wealth, with the firstfruits of all your crops; then your barns will be filled to overflowing, and your vats will brim over with new wine.” Proverbs 3:9-10
Application: The first item on our budgets, the first check written from your accounts each pay day, is for the Lord’s work.

Scriptural source: “But seek first his kingdom and his righteousness, and all these things will be given to you as well.” Matthew 6:33


God’s ownership

Principle: We believe God owns it all.

Scriptural source: “The earth is the LORD's, and everything in it,
the world, and all who live in it....” Psalm 24:1

Application: God holds us responsible for the management of all his resources, not just the tithe.

Scriptural source: “Again, it will be like a man going on a journey, who called his servants and entrusted his property to them.... After a long time the master of those servants returned and settled accounts with them.” Matthew 25:14-30


Demonstration of ownership

Principle: The way we use our money demonstrates who we believe owns it.

Scriptural source: "Will a man rob God? Yet you rob me. But you ask, 'How do we rob you?' In tithes and offerings.” Malachi 3:8

"No one can serve two masters. Either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve both God and Money.” Matthew 6:24

“Whoever loves money never has money enough; whoever loves wealth is never satisfied with his income. This too is meaningless.” Ecclesiastes 5:10;

Application: We believe we should express the vitality of our faith through the way we utilize the resources placed under our management.

Scriptural source
: “But just as you excel in everything—in faith, in speech, in knowledge, in complete earnestness and in your love for us—see that you also excel in this grace of giving. I am not commanding you, but I want to test the sincerity of your love by comparing it with the earnestness of others.” II Corinthians 8:7-8
“But Zacchaeus stood up and said to the Lord, ‘Look, Lord! Here and now I give half of my possessions to the poor, and if I have cheated anybody out of anything, I will pay back four times the amount.’
Jesus said to him, ‘Today salvation has come to this house, because this man, too, is a son of Abraham. For the Son of Man came to seek and to save what was lost.’" Luke 19:8-9
Indicator of spiritual maturity

Principle: We believe the way we use his resources, placed under our management, is a great indicator of our spiritual maturity.

Scriptural source: "Whoever can be trusted with very little can also be trusted with much, and whoever is dishonest with very little will also be dishonest with much. So if you have not been trustworthy in handling worldly wealth, who will trust you with true riches? And if you have not been trustworthy with someone else's property, who will give you property of your own?” Luke 16:10-12

Application: The elders have agreed to make tithing to this local church as part of their qualifications of leading by example.

Scriptural source: “To the elders among you, I appeal as a fellow elder, a witness of Christ's sufferings and one who also will share in the glory to be revealed: Be shepherds of God's flock that is under your care, serving as overseers—not because you must, but because you are willing, as God wants you to be; not greedy for money, but eager to serve; not lording it over those entrusted to you, but being examples to the flock. And when the Chief Shepherd appears, you will receive the crown of glory that will never fade away.” I Peter 5:1-4


Tithing to local church

Principle: We believe that God ordained the local church as the basic unit for winning and developing whole-hearted followers of Jesus Christ.

Scriptural source: “They devoted themselves to the apostles' teaching and to the fellowship, to the breaking of bread and to prayer. Everyone was filled with awe, and many wonders and miraculous signs were done by the apostles. All the believers were together and had everything in common. Selling their possessions and goods, they gave to anyone as he had need. Every day they continued to meet together in the temple courts. They broke bread in their homes and ate together with glad and sincere hearts, praising God and enjoying the favor of all the people. And the Lord added to their number daily those who were being saved.” Acts 2:42-47

Application: We believe a Christian’s tithe ought to go to the local church where believers are fed spiritually and the body of Christ gathers.

Scriptural source: “All the believers were one in heart and mind. No one claimed that any of his possessions was his own, but they shared everything they had. With great power the apostles continued to testify to the resurrection of the Lord Jesus, and much grace was upon them all. There were no needy persons among them. For from time to time those who owned lands or houses sold them, brought the money from the sales and put it at the apostles' feet, and it was distributed to anyone as he had need.” Acts 4:32-35 (Malachi 3:8-10)


Sowing and reaping

Principle: We believe God honors the principle of sowing and reaping in this matter of finances. No one can out give God, but the motive is not giving to obligate or manipulate God to prosper them in return.

Scriptural source:  “Do not be deceived: God cannot be mocked. A man reaps what he sows. The one who sows to please his sinful nature, from that nature will reap destruction; the one who sows to please the Spirit, from the Spirit will reap eternal life. Let us not become weary in doing good, for at the proper time we will reap a harvest if we do not give up. Therefore, as we have opportunity, let us do good to all people, especially to those who belong to the family of believers.” Galatians 6:7-10

“Give, and it will be given to you. A good measure, pressed down, shaken together and running over, will be poured into your lap. For with the measure you use, it will be measured to you." Luke 6:38

Application: Christians should be investing in eternity if they want eternal rewards. Tithing seems to be a minimum investment.

Scriptural source: “But each one should be careful how he builds. For no one can lay any foundation other than the one already laid, which is Jesus Christ. If any man builds on this foundation using gold, silver, costly stones, wood, hay or straw, his work will be shown for what it is, because the Day will bring it to light. It will be revealed with fire, and the fire will test the quality of each man's work. If what he has built survives, he will receive his reward. If it is burned up, he will suffer loss; he himself will be saved, but only as one escaping through the flames.” I Corinthians 3:10-15  

"Do not store up for yourselves treasures on earth, where moth and rust destroy, and where thieves break in and steal. But store up for yourselves treasures in heaven, where moth and rust do not destroy, and where thieves do not break in and steal. For where your treasure is, there your heart will be also.” Matthew 6:19-21


Equal sacrifice, not equal giving

Principle: We believe God applauds sacrificial giving and financial faithfulness.

Scriptural source: “As he looked up, Jesus saw the rich putting their gifts into the temple treasury. He also saw a poor widow put in two very small copper coins. ‘I tell you the truth," he said, "this poor widow has put in more than all the others. All these people gave their gifts out of their wealth; but she out of her poverty put in all she had to live on.’" Luke 21:1-4

"His master replied, 'Well done, good and faithful servant! You have been faithful with a few things; I will put you in charge of many things. Come and share your master's happiness!'” Matthew 25:21

Application: Our practice here is to recommend equal sacrifice, not equal giving.

Scriptural source: “When they arrived at the house of the LORD in Jerusalem, some of the heads of the families gave freewill offerings toward the rebuilding of the house of God on its site. According to their ability they gave to the treasury for this work 61,000 drachmas of gold, 5,000 minas of silver and 100 priestly garments.” Ez 2:68-69

“But the one who does not know and does things deserving punishment will be beaten with few blows. From everyone who has been given much, much will be demanded; and from the one who has been entrusted with much, much more will be asked.” Luke 12:48

“Now finish the work, so that your eager willingness to do it may be matched by your completion of it, according to your means. For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have.” II Corinthians 8:11-12
“Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” II Corinthians 9:7
Tithing and your heart
Principle: We believe that where you invest your money indicates the focus of your affection, expresses your heart.

Scriptural source: “For where your treasure is, there your heart will be also.” Matthew 6:24

Application: We can clearly demonstrate our genuine belief in heaven and the unseen world; by using, for God’s purposes, what this world admires and values so supremely: money.

Scriptural source: “For, as I have often told you before and now say again even with tears, many live as enemies of the cross of Christ. Their destiny is destruction, their god is their stomach, and their glory is in their shame. Their mind is on earthly things. But our citizenship is in heaven. And we eagerly await a Savior from there, the Lord Jesus Christ, who, by the power that enables him to bring everything under his control, will transform our lowly bodies so that they will be like his glorious body.” Philippians 3:18-21

“So we fix our eyes not on what is seen, but on what is unseen. For what is seen is temporary, but what is unseen is eternal.”
II Corinthians 4:18
“For the people of this world are more shrewd in dealing with their own kind than are the people of the light. I tell you, use worldly wealth to gain friends for yourselves, so that when it is gone, you will be welcomed into eternal dwellings.” Luke 16:8-9
God’s promise to provide
Principle: We believe that God has given us all the resources we need to accomplish his will for us at Three Rivers Church from the tithes and offerings of his people who gather here.

Scriptural source: “And my God will meet all your needs according to his glorious riches in Christ Jesus.” Philippians 4:19 (Acts 4:32-35)
“And God is able to make all grace abound to you, so that in all things at all times, having all that you need, you will abound in every good work....You will be made rich in every way so that you can be generous on every occasion...II Corinthians 9:8, 11

Application: When all of us tithe, your elders think that these principles will prove themselves by the overwhelming size of the offerings; showing the obedience, maturity, and generosity of his people; motivating others to give enthusiastically; and most importantly, bringing great glory to God.

Scriptural source: “And now, brothers, we want you to know about the grace that God has given the Macedonian churches.... And they did not do as we expected, but they gave themselves first to the Lord and then to us in keeping with God's will. Now finish the work, so that your eager willingness to do it may be matched by your completion of it.......For I know your eagerness to help ....and your enthusiasm has stirred most of them to action....and through us your generosity will result in thanksgiving to God.” II Corinthians 8:1, 5; 9:2, 11

“For the love of money is a root of all kinds of evil. Some people, eager for money, have wandered from the faith and pierced themselves with many griefs....Command those who are rich in this present world not to be arrogant nor to put their hope in wealth, which is so uncertain, but to put their hope in God, who richly provides us with everything for our enjoyment. Command them to do good, to be rich in good deeds, and to be generous and willing to share. In this way they will lay up treasure for themselves as a firm foundation for the coming age, so that they may take hold of the life that is truly life.” I Timothy 6:10, 17-19

“Not that I am looking for a gift, but I am looking for what may be credited to your account.” Philippians 4:17


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Questions and answers:

Q: How much is a tithe?
A: A tithe is 10% of all your income, calculated before deducting taxes or other payroll deductions. (Proverbs 3:9-10)

Q: Why does Three Rivers teach about tithing?
A: We teach about tithing for two reasons: first, Jesus instructed us to teach his commands, (Matthew 23:23; 28:18-20); and second, Jesus said more about how to handle money than he taught about heaven and hell combined.

Q: Is tithing and resource management that important to God?
A: See principles VII, VIII, XI, and XII.

Q: Should the whole tithe go to the local church?
A: See principle IX.

Q: Can the tithe be designated to other appeals from the church?
A: Of course that can be done, but wisdom tells us that we have to take care of the basics (general fund) first before expanding our efforts. We must take care of what generates the resources to spread the Word locally and globally. Farmers know “you don’t eat the seed corn.”

Q: How should I respond to other appeals for financial support from other Christian organizations/missionaries?
A: See #4. Once the local church is supported, then ministries outside the church can benefit from our “freewill” offerings which are in addition to the tithe. (Ezra 2:68-69)

Q: Does my tithe make that much difference?
A: What did Jesus say about the widow who gave the equivalent of two pennies? (see Luke 21:1-4)

Q: What about tithing social security income, alimony and insurance? Tough questions. Cut and paste the address below for Larry Burkett’s advice HYPERLINK "http://www.crown-ministries.org" www.crown-ministries.org

Q: Am I responsible for tithing even when I don’t attend church for some reason?
A: How do you handle your household expenses when you go on vacation? Who pays those?

Q: How soon should children start tithing?
A: As soon as they have income. (chores, gifts, garage sales, etc.) One family has three jars for their children: a 10% tithe jar, a 10% savings jar, and an 80% everything else jar.

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