God's money has a higher purpose than my affluence ... Giving affirms Christ's Lordship. It dethrones me and exalts Him. ... it shifts my vested interests from earth to Heaven - from self to God. Giving breaks me free from the gravitational hold of money and possessions. Giving shifts my view to God

 How much offering should I give? 

Read 2 Corinthians 9:7, 8.

Tithing is part of our worship to God, and a demonstration of our trust in Him. We are encouraged to give a wholehearted freewill offering in proportion to the blessings we have received from God. In return, He will ensure that we have what is sufficient for our needs (2 Cor. 9:7, 8, NKJV). “Let each regularly examine his income, which is all a blessing from God, and set apart the tithe as a separate fund, to be sacredly the Lord’s. This fund should not in any case be devoted to any other use; it is to be devoted solely to support the ministry of the gospel.”11

 Should I return tithe on my income before or after deductions? 

Read Proverbs 3:9 and Malachi 3:8-10.

 We are asked to return tithe on our full salary and earnings before any deduction and payment has been made by way of income taxes.13 Employers are required to deduct income tax from the gross amount paid to their employees. All additional expenses deemed to be payable from the employee’s earnings are often calculated on their gross income. In other words, the firstfruit is taken out before the net pay is received.

There is one income earner in our family of family. Should both adults return tithe? 

Read Proverbs 3:9, 10; 11:25; and Malachi 3:10.

The call to give from our increase also goes for the household income. It therefore follows that the tithe is returned from whole amount received. “When the number of individuals returning tithe in the church is reported, the spouse and minor children who are non-wage earners but members of the church should be counted in this group, in addition to the wage earner of the family.”14

It is never too early to teach our children about tithes and offerings. During holiday periods and when they receive monetary birthday gifts, children can be encouraged “to present offerings to God for the gift of His only-begotten Son.”15

We are encouraged to put God first in all that we do, including the way we use our income. “We are not to consecrate to Him what remains of our income after all our real or imaginary wants are satisfied; but before any portion is consumed, we should set apart that which God has specified as His.”13

The call is to “honor the Lord with your possessions, and with the firstfruits of all your increase” (Prov. 3:9, NKJV). We are to set aside our firstfruits for God on a timely and systematic basis. The call to bring all the tithe needs to be acknowledged as our gross personal income before deductions, resulting in us actively putting God first.

Where should I return my tithe? Read Malachi 3:10.

Tithe should, in the first instance, be returned to the local church. The local treasurer is required to submit all tithe collected, each week, to the local conference. “The tithe is the Lord’s and should be brought to the ‘storehouse’ (conference treasury) through the church in which the person’s membership is held, as an act of worship. Where unusual circumstances exist, church members should consult with the officers of their local conference.”¹⁷

 Summary
This Bible study has shown that all we have comes from God and that as an act of faith and worship God has requested that we return 10 percent of our earnings to Him. The tithe is given to the conference through our local church and is used primarily for the support of those who minister to us. God first gives to us before asking from us and has also promised that when we faithfully return our tithe and give our freewill offering, He in turn will bless us abundantly.

Are you ready and willing to put God first by faithfully returning tithe and promised offerings as a measure of your trust in Him and in thankfulness for what He has done for you?