So what really are the tithe and the offering? I will try to give a brief overview of what they are in this and the next several Posts, beginning with the tithe.
The tithe is the first and best 10% of your increase, which today is primarily your income, Leviticus 27:26-32 speaks about "all of the tithe of the land", and "one-tenth shall be holy to the Lord". It doesn't say anything about after taxes or net, or after deductions. The tithe is 10% of all of your income, the gross and not the net.
Further, the tithe is not limited to just 10% of your income as the verses in Leviticus speak of "all the tithe of the land". This includes tithing on gifts you receive (monetary and otherwise), interest from bank accounts and other interest bearing accounts you may have, etc.
The tithe should also be the first and best 10% of your increase as verse 26 in Leviticus 27 speaks of the "first born". In other words, God doesn't want your leftovers. He wants your first and best 10%. Not because He needs it, but because it demonstrates you truly trust God as your source.
So the tithe is the first and best 10% of your increase. We'll look at more about what the tithe is in the next Post, including evidence that tithing is for us today and wasn't just under the Old Testament.
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