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KEY SCRIPTURES:
"Will a man rob God? Yet you rob me.
"But you ask, 'How do we rob you?'
"In tithes and offerings. You are under a curse - the
whole nation of you - because you are robbing me. Bring the
whole tithes into the storehouse, that there may be food in my
house."
(Malachi 3:8-10)
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A.
Righteousness in our personal life (Lesson
20)
B.
Area of personal righteousness (Lesson
20)
7.
Honoring God with your tithes & offerings (Lesson
26)
(a)
What is the tithe?
(b)
To whom does the tithe belongs?
(c)
What is the tithe to be used for?
(i)
Support for the Levites and their families
(ii)
To help the needy who need food, including the aliens, fatherless and
widows.
(iii)
To be used for celebration in the house of the LORD.
(d)
Is the giving of tithes to be practiced by believers today? (Lesson
27)
(e)
What is an offering?
In the Old
Testament, three groups of offering were mentioned in the life of the
people of Israel, namely
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compulsory (obligatory) ritual offerings, |
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voluntary ritual offerings and |
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voluntary non-ritual offerings. |
(i)
The compulsory (obligatory) ritual offerings
These offerings, like the tithes, belong to God.
They are obligatory on all Israelites and are offered at the
Tabernacle with prescribed rituals (Leviticus
23:9-17; Numbers 18:12-19).
These are as follows:
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the firstlings (firstborn) of man and flocks (Exodus
13:1-16; Deuteronomy 15:19-23). |
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the firstfruits of the crops (Exodus
23:19; Deuteronomy 18:4; 26:1-11). |
Under the Old Covenant, when these offerings (FIRSTLINGS
AND FIRSTFRUITS) are withheld and are not given to God, the people
of God were guilty of robbing God (Malachi 3:8).
Under the New Covenant, we are the FIRSTBORN AND FIRSTFRUITS
redeemed by Jesus and presented to God (Hebrews
12:23; Revelation 14:4).
Therefore, when we do not offer ourselves and all that we have to God
for His use, we are robbing God.
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The offering of the firstborn of man and
animal
On the night before their exodus from Egypt, God protected
the firstborn of the men and animals in the camp of Israel from
the angel of death.
The blood of a spotless lamb was used to bring this deliverance (Exodus
12:1-42).
Based on this deliverance, God commanded the people of Israel to
offer to Him their firstborn, of both man and animal (Exodus
12:1-13:16).
This deliverance was a shadow of the redemption of all men
through the blood of Jesus (Ephesians 1:7).
The firstborn of man and flock therefore belongs to God
under the Old Covenant (Exodus 13:1-16).
In the New Testament church, all of us are firstborn,
having been redeemed by the blood of Jesus (Ephesians
1:7; Hebrews 12:23).
The offering of the firstborn in the Old Covenant is thus a
shadow or type of the consecration of all
believers redeemed by the blood of Jesus.
Therefore all of us and our possessions rightfully belong to God
(1 Corinthians 6:19-20).
By consecrating ourselves and all that we have daily to God
for His use, we are fulfilling the moral component of the
law of the firstborn. |
The LORD said to Moses, "Consecrate to me
every FIRSTBORN male. The first offspring of every womb among the
Israelites belong to me, whether man or animal.
(Exodus 13:1-2)
But you have come to Mount Zion, to the
heavenly Jerusalem, the city of the living God.
You have come to thousands upon thousands of angels in joyful
assembly, to the CHURCH OF THE FIRSTBORN, whose names are written
in heaven.
(Hebrews 12:22-23)
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The offering of the firstfruits
The Israelites were also commanded to offer the
firstfruits of their crops to God (Exodus 23:16,
19; 34:22,26; Leviticus 23:10-17).
This was to acknowledge that all the harvest was from the Lord
and belonged to Him.
The people were only allowed to use the harvest if they
acknowledge God's ownership by giving Him the firstfruits as a
token (Leviticus 23:14).
The firstfurits in the Old Covenant are a shadow
or type of the believers purchased by the blood of
Jesus in the New Covenant.
All believers, being firstfruits, therefore belongs to God.
The offering of the firstfruits to God in the Old Testament i a shadow
or type of the consecration of believers to
God in the New Testament for His use (Revelation
14:4). |
Bring the best of the fristfruits of your soil
to the house of the LORD your
God.
(Exodus 23:19)
The LORD said to Moses, "Speak to the
Israelites and say to them: 'When you enter the land I am going to
give you and you reap its harvest bring to the priest a sheaf of
the first grain [firstfruits, KJV] you
harvest.
He is to wave it on the day after the Sabbath.
You must mot eat any break, or roasted or new grain, until the
very day you bring this offering to your God.'"
(Leviticus 23:9-11,14)
They follow the Lamb wherever He goes. They
were purchased from among men and offered as FIRSTFRUITS to God
and the Lamb.
No lie was found in their mouths; they are blameless.
(Revelation 14:4-5)
(ii)
The voluntary ritual offerings
The ritual offerings, like all other
ritual laws prescribed under the law of Moses, all pointed to
Christ as our perfect offering before God.
These are voluntary offering, and are not compulsory.
These ritual offerings have been fulfilled by the atoning sacrifice
of Christ on the cross. Therefore, their rituals are no longer
binding on New Covenant believers.
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Such ritual offerings include the
following:
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The burnt offering (Leviticus
1:1-17). |
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The meal offering or grain offering (Leviticus
2:1-11). |
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The peace offering or fellowship offering (Leviticus
3:1-17). |
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The sin offering (Leviticus
4:1-35). |
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The trespass offering or guilt offering (Leviticus
5:15-19). |
All these ritual offerings point to Jesus
as our atoning sacrifice who
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gave himself totally (burning offering); |
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was the perfect, sinless sacrifice,
acceptable to God (meal offering); |
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made peace between God and man (peace
offering); |
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suffered for our intentional sins (sin
offering); |
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suffered for our unintentional sins (trespass
offering). |
Although the rituals of these ritual offerings
are no longer binding on us, all the moral components of
these offerings still apply to us.
In Christ, we are to consecrate our lives wholly to God (burnt
offering).
In Christ, we are to live a life without sin, pleasing to
God (meal offering).
In Christ, we are to be in constant fellowship with God (peace
or fellowship offering).
In Christ, we are to repent of all sins, whether
intentional (sin offering) or unintentional (trespass
offering). |
(iii)
The voluntary non-ritual offerings
Besides the compulsory ritual and voluntary ritual
offerings, other voluntary offerings were also mentioned in God's law
in the Old Testament (Deuteronomy 12:5-6).
These offerings are:
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special gifts, |
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what you have vowed, |
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freewill offerings. |
To that place you must go; there bring your burnt
offerings and sacrifices, your tithes and SPECIAL GIFTS, what you
have VOWED TO GIVE and your FREEWILL OFFERINGS, and the firstborn of
your herds and
flocks.
(Deuteronomy 12:5-6).
All these three offerings can be presented to God in
two ways:
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either ritually as burnt offerings (Leviticus
22:17-18; 23:38). |
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or as non-ritual offerings (Exodus
25:1-9; 35:4-38; 1 Chronicles 29:1-20; 1 Samuel 1:11; Mark
12:41-44). |
Either way, their moral obligation is applicable today
to New Testament believers.
We are encouraged to give freewill offerings out of our money and possessions
to God for His service today.
Thus, we can make special gifts to God on
special occasions as we are led to do so by the Spirit.
We must also give to God what we have pledged or vowed.
We can make freewill offerings at any time for God's kingdom
work, as we are led by the Spirit of God.
(f)
Examples of non-ritual freewill offerings
(i)
The giving of her firstborn son Samuel by Hannah to God
Hannah gave Samuel to God to serve in the Tabernacle
at Shiloh.
This is an example of an offering given to fulfill a vow made to God.
This can also be considered a special gift to God (1
Samuel 1:11, 24-28).
And she (Hannah) made a vow, saying. "O LORD
Almighty, if you will only look upon your servant's misery and
remember me, and not forget your servant but give her a son, then I
will give him to the Lord all the days of his life, and no razor
will ever be used on his head.
(1 Samuel 1:11).
(ii)
The freewill offerings from the people for building God's Tabernacle
in the wilderness.
In the Old Testament. free will offerings were
collected for the building of the Tabernacle under Moses (Exodus
25:1-9; 35:4-38:7).
The LORD said to Moses, "Tell the Israelites
to bring me an offering.
You are to receive the offering for me from each man whose heart
prompts him to give. Then have them make a sanctuary for me, and I
will dwell among
them."
(Exodus 25:1-2,8)
Moses said to the whole Israelite community,
"This is what the LORD has commanded. Take from what you have,
an offering to the LORD. Everyone who is willing is to bring to the
LORD an offering of gold, silver or bronze; blue, purple and scarlet
yarn and fine linen; goat hair; ram skins dyed red and hides of sea
cows; acacia wood; olive oil for the light; spices for the anointing
oil and for the fragrant incense; and onyx stones and other gems to
be mounted on the ephod and breastpiece.
All the Israelite men and women who were willing
brought to the LORD FREEWILL OFFERINGS for all the work of the LORD
through Moses who had commanded them to
do.
(Exodus 35:4-9,29)
(iii)
The freewill offerings from the people for building God's Temple in
Jerusalem.
When King David was old, he collected freewill
offerings from the people of Israel for the building of the Temple
in Jerusalem (1 Chronicles 29:1-20).
Then King David said to the whole assembly:
"My son Solomon, the one who God has chosen, is young and
inexperienced. The task is great, because this palatial structure is
not for man but for the LORD God.
With all my resources I have provided for the
Temple of my God - gold for the gold work, silver for the silver,
bronze for the bronze, iron for the iron and wood for the wood, as
well as onyx for the settings, stones of various colors, and all
kinds of fine stone and marble - all of these in large quantities.
Besides, in my devotion of the Temple of my God I
now give my personal treasures of gold and silver for the Temple of
my God, over and above everything I have provided for this holy
Temple; three thousand talents of god (gold of Ophir) and seven
thousand talents of refined silver, for the overlaying of the walls
of the buildings, for the gold work and the silver work, and for all
the work to be done by the craftsmen. Now, who is willing to
CONSECRATE HIMSELF today to the LORD?"
Then the leaders of families, the officers of the
tribes of Israel, the commanders of thousands and commanders of
hundreds, and the officials in charge of the king's work gave
WILLINGLY. They gave towards the work on the Temple of God five
thousand talents and ten thousand darics of gold, ten thousand
talents of silver, eighteen thousand talents of bronze and a hundred
thousand talents of iron.
Any who had precious stones gave them to the
treasure of the Temple of the LORD in the custody of Jahiel the
Gershonite. The people rejoiced at the willing response of their
leaders, for they had given FREELY and WHOLEHEARTEDLY to the LORD.
David the king also rejoiced
greatly.
(1 Chronicles 29:1-9)
(iv)
The giving of all her money by a widow in the New Testament
The giving of all that she had by a widow at the
Temple in the time of our Lord Jesus' earthly ministry in Judea is
another example of a freewill offering for the work of God's kingdom (Mark
12:41-44).
Jesus sat down opposite the place where the
OFFERINGS were put and watched the crowd putting their money into
the temple treasure.
Many rich people threw in large amounts. But a poor widow came and
put in two very small copper coins, worth only a fraction of a
penny.
Calling his disciples to Him, Jesus said, "I tell you the
truth, this poor widow has put in more into the treasury than all
the others. They all gave out of their wealth; but she, out of her
poverty, put in everything - all she had to live
on.
(Mark 12:41-44)
(g)
What were freewill offerings used for?
In the Old Testament, freewill offerings were used for
the service of God, especially for the building and maintenance of
the Tabernacle and Temple, the place where God dwelled amongst
His people (Ezra 1:4; Nehemiah 7:70-72).
In the New Covenant, the people of God is the Temple
of God (1 Corinthians 3:16).
Therefore, offering in the New Testament should be used for all
purposes that involves building up the people of God, the spiritual
Temple of God.
These freewill offering can be used for:
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meeting the needs of sister churches that are
poor or in financial need (Acts 11:27-30; 1
Corinthians 16:1-4; 2 Corinthians 8:1-7). |
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building a meeting place for the people of God
to congregate (Exodus 25:1-9; 35:4-38:7; 1
Chronicles 29:1-20). |
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support the ministry of church workers (Philippians
1:4-5; 4:15-16). |
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E.g. In the early church, the believers
in Antioch collected a love gift for the need of the church at Jerusalem
(Acts 11:27-30). |
During this time some prophets came down from
Jerusalem to Antioch. One of them, named Agabus, stood up ad
through the Holy Spirit predicted that a severe famine would
spread over the entire Roman world. (This happened during the
reign of Claudius.) The disciples, each according to his ability,
decided to provide help for the brothers living in Judea, This
they did, sending their gift to the elders by Barnabas and
Saul.
(Acts 11:27-30)
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E.g. Paul also collected offerings from
different churches during his travels for the needs of the
saints in Jerusalem (1 Corinthians 16:1-4; 2
Corinthians 8:1-7). |
Now about the collection for God's people: Do
what I tell the Galatian churches to do. On the first day of the
week, each on of you should set aside a sum of money in keeping
with his income, saving it up, so that when I come no collections
will have to be made. Then, when I arrive, I will give letters of
introduction to the men you approve and send them with you gift to
Jerusalem. If it seems advisable for me to go also, they will
accompany
me.
(1 Corinthians 16:14)
And now, brothers, we want you to know about
the grace that God has given the Macedonian churches. Out of the
most severe trial, their overflowing joy and their extreme poverty
welled up in rich generosity. For I testify that they gave as much
as they were able and even beyond their ability.
Entirely on their own, they urgently pleaded
with us for the privilege of sharing in this service to the
saints. 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.
So we urged Titus, since he had earlier made a
beginning, to bring also to completion this act of grace on your
part. 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.
(2 Corinthians 8:1-7)
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E.g. Paul received support for his
missionary journeys mainly from one small church, the church at
Philippi, Macedonia.
(Never despise the strategic role of a small church. The church
at Philippi supported Paul on his missions through which the
Gospel was brought to the Roman world of his time). |
In all my prayers for all of you, I always pray
with joy because of your partnership in the Gospel from the first
day until now.
As you Philippians know, in the early days of your acquaintance
with the Gospel, when I set out from Macedonia, not one church shared
with me in the matter of giving and receiving, except you only;
for even when I was in Thessalonica, you sent me aid again and
again when I was in
need.
(Philippians 1:4-5; 4:15-16)

Your thought
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What should tithes be used for?
What should freewill offerings be used for?
What are the similarities and difference in their usage?
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What are the principles of giving that can
be learnt from the example seen in the collection of the freewill
offering for the building of the Temple at Jerusalem? (1
Chronicles 29:1-19).
Focus on the following: leadership by example, attitude in
giving, record-keeping of our giving by God, source of our wealth,
ownership of our wealth, why God wants us to give, how often we
are to give, objective of our giving today, etc.

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