February 15

Where do my tithes and offerings go? Am I free to distribute them amongst the many and various organizations of my choice? Can I pick and choose organizations worthy of receiving any part of my tithe that I decide upon? When the Tabernacle and it’s contents were finally completed, and Moses had the Tabernacle set up, he also consecrated it and all the furnishings as holy to the Lord (Numbers 7:1). The leaders of each tribe then brought gifts from their respective tribe to the Lord. And God’s instructions to Moses were to receive the people’s gifts on His behalf and present them to the Levites so they might do the work God had assigned them. The people’s offerings would both supply wages for the Levites so they could devote themselves to the Lord’s work, as well as the finances to keep the Tabernacle in tip top shape.
The same principle holds true under the new covenant. Our tithes go to the local church, both to supply the wages of those who labor for the Lord there, and to finance the work that needs to be carried on at the local church. In the New Testament, the apostle Paul instructed Timothy as he set up local churches that, “elders who do their work well should be paid well, especially those who work hard at both preaching and teaching. For the Scripture says, ‘Do not keep an ox from eating as it treads out the grain’ (Deuteronomy 25:4). And in another place, ‘Those who work deserve their pay!’ (I Timothy 5:17&18; I Corinthians 9:3-14). Jesus also said, “Don’t hesitate to accept hospitality, because those who work deserve their pay” (Luke 10:7; Matthew 10:9-15). Under the old covenant God said, “No one is allowed to appear before me without a gift” (Exodus 34:20). The same is true under the new covenant. In fact, Paul wrote the Corinthian church to bring their gifts each Lord’s Day, or Sunday (I Corinthians 16:1&2). Why? Because obviously, we who have freely received from God, are obligated to freely give back to God (Matthew 10:8).
An offering really isn’t an offering until we have first given our tithe (Malachi 3:6-15). Only after our tithes have been given to the local church, can we then decide where our offerings will go. A tithe is something we give out of gratitude to God and an offering is something we give when prompted by the Holy Spirit to do so. When we are willing, it is our offerings which we pick and choose to give, both where and when (Exodus 35:5,21&22,26&29; I Chronicles 29:5&6,9,17).