Tithes
God calls us to be a "city on a hill" so that the world can look and see his wisdom and goodness demonstrated among his people (Matt 5:14; Deut 4:5-8). For this to happen, it takes the contributions of everyone in the community (or church). Of course, those contributions include the use of talents and giftings and giving time and energy. But financial support is needed to fund the church's programs, projects, and operations. God's method for building the communal infrastructure - funding its educational and ministerial efforts – is through the tithe.
For Israel, the tithe was not an act of generosity. It was mandated obedience: "You shall tithe all the yield of your seed that comes from the field year by year" (Deut 14:22).
An Old Testament study of the uses for the tithe reveals three main categories: 1) to support the operational infrastructure for the education system, 2) to provide resources for the implementation of services that bless people, and 3) to create and maintain a benevolence fund for those who are in need (Lev 27; Num 18; Deut 12, 14, 26).
The tithe is an invitation! It's an invitation to experience God's blessing in response to our act of obedience. When we give that first 10% of our income - our 'firstfruits' - God guarantees he'll respond by meeting our needs and blessing our efforts (Mal. 4:5)
Offerings
God’s community is built on generosity. From grain offerings and drink offerings (Num 29:37-38) to votive gifts and freewill offerings (Deut 12:6), we see an undeniable emphasis on giving throughout the Hebrew Scriptures. In the New Testament, Jesus and his disciples were funded by a group of generous women (Luke 8:1-2). After the Lord ascended, his community of followers could perhaps best be described as a people characterized by generosity (Acts 2:42-47). This spirit of giving spans the entirety of the biblical story.
The various 'offerings' that we read about in the Bible consist of gifts above and beyond our 10% first fruits. While the tithe is a biblical mandate, offerings are the product of a generous heart. Indeed, they are fruit - that is, evidence - of the Holy Spirit's work in our lives (Gal 5:23).
