2. www.facebook.com/seatsinc

3. SOM-110 Theology of Money
SOM-110
This class will examine the biblical concept of “giving” with the
goal of improving our teaching & practice of giving.
This class includes the Old Testament tithe system, its absence
for the most part from the New Testament, & what application
the tithe has for us today.
It will also cover Stewardship as an Application of Hermeneutics
of Money.

4. Please respond to the following:
1. ''It's time for us to give the LORD's tithe & our
offerings.’’
2. ''God asks for 10% back & allows us to live on 90%’’
3. Tithe = 10% of our net income
4. Tithe = 10% of our gross income
5. All Christians are commanded by God to tithe.
6. If everyone tithed in the church, all the church's
financial needs would be met.
7. The first step in discipleship is teaching people how
to tithe.

5. Questions
• Should Christians tithe money to the church?
Nangangailangan bamagbigay ng ikapu ang mga
Kristyano sa simbahan?
• How much are Christians required to tithe?
Magkanobadapat ang ikapu?
• How does the tithe relate to the Christian faith?
Anoba’ngpakikipagrelsyon ng ikapu sa
pananampalataya ng Kristyano?
• How are tithes & offerings different?
Anoba’ngpagkakaiba ng ikapu at offerings?
• Prove it biblically!

6. The Tithe.
• The tithe, a 1/10 offering of the first & best of
one’s income from the Promised Land, is only one
part of giving in the Old Testament.
• The law taught 3 tithes totaling about 23.3%of
one’s income

7. The Tithe
• In both OT & NT tithers are called beyond tithing
to mercy, justice & freewill giving in response to
God’s grace (2 Corinthians 9:7). Faithful tithing
can even mask selfishness or legalism.
• Some Christians can & should give far more than
10%, so mere tithing becomes a tool to avoid the
more difficult pursuit of justice & mercy with our
wealth.

8. The Tithe
• Mt 23:23 (Lk 11:42) – "How horrible it will be for you,
scribes & Pharisees! You hypocrites! You give God 1/10 of
your mint, dill, & cumin. But you have neglected justice,
mercy, & faithfulness. These are the most important things
in Moses' Teachings. You should have done these things
without neglecting the others.”
• “Kahabag-habag kayo, mga tagapagturo ng Kautusan at
mga Pariseo! Mga mapagkunwari! Ibinibigayninyo ang
ikasampungbahagi ng naaanininyongyerbabuena, ruda,
linga, ngunitkinakaligtaannamanninyongisagawa ang
masmahahalagangturo sa Kautusan: ang katarungan, ang
pagkahabag, at ang katapatan.
Huwagninyongkaligtaanggawin ang mga ito kahit na
tamanggawinninyo ang pagbibigay ng ikasampungbahagi
ng ani.”

9. God’s Standard
• God’s standard for our generosity is not a
percentage; it is obedience to the radical
command to love others as we love ourselves,
imitating the pattern of Jesus’ radical sacrifice on
our behalf (2 Corinthians 8:9; John 13:34; 1 John
3:16-18).

10. There are 3 tithes in the OT
2 every year & a 3rd every 3rd year, or an average of
23.3% of one’s annual produce from the land.
1. The Lord’s Tithe
2. The Festival Tithe
3. Tithe for the poor

11. 3 Tithes in OT: 1st Tithe – LORD’s Tithe
Le 27:30-33 – “1/10 of what comes from the land,
whether grain or fruit, is holy & belongs to the
LORD. If you buy back any part of it, you must add
1/5 more to it. Every 1/10 head of cattle or sheep
that you counted is holy & belongs to the LORD.
You must not look to see if it is good or bad or
exchange it. But if you do exchange it, both the 1st
animal & its substitute will be holy. They cannot be
bought back.”

12. 3 Tithes in OT: 1st Tithe – LORD’s Tithe
Nu 18:21-32 – “I am giving the Levites 1/10 of every Israelite's income.
This is in return for the work they do at the tent of meeting. … This is a
permanent law for future generations. They will own no property as the
other Israelites will. Instead, I will give the Levites what the Israelites
contribute to the LORD—1/10 of the Israelites' income. This is why I
said about them, 'They will own no property as the other Israelites do.'"
The LORD said to Moses, "Speak to the Levites & say to them: You will
take 1/10 of the Israelites' income which I'm giving you as your
property. When you do, you must contribute 1/10 of that income as
your contribution to the LORD. Your contribution will be considered to
be grain from the threshing floor or juice from the winepress. So you,
too, will contribute 1/10of your income to the LORD out of all that you
receive from the Israelites' income. You will give the LORD's
contribution to the priest Aaron.”

13. 3 Tithes in OT: 2nd Tithe – Festival Tithe
De 14:22-29 – “Every year be sure to save 1/10 of the crops
harvested from whatever you plant in your fields. Eat the
1/10 of your grain, new wine, & olive oil, & eat the firstborn
of your cattle, sheep, & goats in the presence of the LORD
your God in the place he will choose to put his name. Then
you will learn to fear the LORD your God as long as you live.
But the place the LORD your God will choose to put his name
may be too far away. He may bless you with so much that
you can't carry a 1/10 of your income that far. If so, exchange
the 1/10 part of your income for silver. Take the silver with
you, & go to the place the LORD your God will choose. Use
the silver to buy whatever you want: cattle, sheep, goats,
wine, liquor—whatever you choose. Then you & your family
will eat & enjoy yourselves there in the presence of the
LORD your God. Never forget to take care of the Levites who
live in your cities. They have no land of their own as you
have.

14. 3 Tithes in OT: 3rd Tithe –Tithe for the Poor
De 14:28-29 –At the end of every 3rd year bring a
1/10 of that year's crop, & store it in your cities.
Foreigners, orphans, & widows who live in your
cities may come to eat all they want. The Levites
may also come because they have no land of their
own as you have. Then the LORD your God will
bless you in whatever work you do.”

15. 3 Tithes in OT: 3rd Tithe –Tithe for the Poor
De 26:12 – “Every 3rd year is the year when you will
store a 1/10 of that year's crops in your houses.
During that year distribute what you have stored to
the Levites, foreigners, orphans, & widows in your
cities, & they may eat all they want.”

16. Other OT Giving
• There was also provision for freewill offerings &
personal giving above & beyond the tithe, so
that the tithe never stood alone.
• De 12:6 – “Bring him your burnt offerings, your
sacrifices, 1/10 of your income, your
contributions, the offerings you vow to bring,
your freewill offerings, & the firstborn of your
cattle, sheep, & goats.”

17. Tithes were given by the patriarchs
• Abraham (Genesis 14:17-20)
• Jacob (Genesis 28:22);

18. Moses’ Law.
• A system of tithes was instituted in the law of
God given through Moses (Deuteronomy 12; 14;
26);

19. The Prophets.
• The prophets rebuked the children of Israel for
failing to give the tithe to God (Malachi 3:8).

20. The Tithe & the New Testament.
• The idea of the tithe is still present in the New
Testament (Matthew 23:23), but it is never
explicitly applied to believers. Instead, almost all
Christians are called to more extravagant freewill
giving in response to the gospel of the Lord Jesus,
based on faith in God as provider (2 Corinthians
9:6-10).

21. Jesus & the Tithe
• Jesus commands us to love God with all we have & to love our
neighbor—even our enemies—as we love ourselves, just as He
did. Our giving is based upon this gift of Jesus.
– Mt 22:37-40 – “Jesus answered him, "'Love the Lord your God with
all your heart, with all your soul, & with all your mind.' This is the
greatest & most important commandment. The second is like it:
'Love your neighbor as you love yourself.' All of Moses' Teachings &
the Prophets depend on these two commandments.”
– 2Co 8:9 – “You know about the kindness of our Lord Jesus Christ. He
was rich, yet for your sake he became poor in order to make you rich
through his poverty.”
– 1Jo 3:16-19 – “We understand what love is when we realize that
Christ gave his life for us. That means we must give our lives for other
believers. Now, suppose a person has enough to live on & notices
another believer in need. How can God's love be in that person if he
doesn't bother to help the other believer? Dear children, we must
show love through actions that are sincere, not through empty
words. This is how we will know that we belong to the truth & how
we will be reassured in his presence.”

22. Jesus & the Tithe
• Jesus does refer to the tithe sometimes but never
with the goal of applying it to the lives of
Christians.
– Mt 23:23 (Lk 11:42) – "How horrible it will be for you,
scribes & Pharisees! You hypocrites! You give God
1/10 of your mint, dill, & cumin. But you have
neglected justice, mercy, & faithfulness. These are the
most important things in Moses' Teachings. You
should have done these things without neglecting the
others.”

23. Jesus& the Tithe
• In fact, Jesus, on one occasion, reprimands rich
people from merely giving tithes but praises a
poor woman for giving all she had.
– Luke 21:1-4 – Looking up, Jesus saw people, especially
the rich, dropping their gifts into the temple-offering
box. He noticed a poor widow drop in two small coins.
He said, "I can guarantee this truth: This poor widow
has given more than all the others. All of these people
have given what they could spare. But she, in her
poverty, has given everything she had to live on."

24. • No system of tithing • Giving was more • No NT passage has
• No command to than 10% tithing as its main
tithe • Tithe only went to subject. .
• All giving was the Levites, widows,
poor, or foreigners
voluntary
(or was eaten)
• Pastors are NOT
Levites
• All Christians are
priests
• Israel was
disobedient in many
ways – verses on
tithing refer to this
Pre-Mosaic Law Mosaic Law New Covenant

25. Matthew 5:17-20
Don't ever think that I came to set aside Moses'
Teachings or the Prophets. I didn't come to set them
aside but to make them come true. I can guarantee this
truth: Until the earth&the heavens disappear, neither a
period nor a comma will disappear from Moses'
Teachings before everything has come true. So
whoever sets aside any command that seems
unimportant&teaches others to do the same will be
unimportant in the kingdom of heaven. But whoever
does&teaches what the commands say will be called
great in the kingdom of heaven. I can guarantee that
unless you live a life that has God's approval&do it
more faithfully than the scribes&Pharisees, you will
never enter the kingdom of heaven.

26. What the New Testament says about
Giving
• There are 2 passages that we will look at that will
help us understand what giving as Christians should
look like.
• But before we look there we need to realise that
salvation in Jesus is not dependent upon Law but
upon grace. Time & time again the Bible teaches us
that Jesus is the only way to salvation, that he is the
light of the world, that he is the bread of life, that he
is the door, that he is the true shepherd.
• The Bible also teaches us that following the law does
not save us & that all of our obedience must be in
response to what Jesus has done for us.

27. Romans 12:1
• “Brothers & sisters, in view of all we have just
shared about God's compassion, I encourage
you to offer your bodies as living sacrifices,
dedicated to God & pleasing to him. This kind of
worship is appropriate for you.”

28. Romans 12:1
Romans starts out talking about the wrath of God being
revealed “… against every ungodly & immoral thing
people do as they try to suppress the truth by their
immoral living” (Ro 1:18). But it would be a mistake to
think that the book is only about God’s wrath.
In fact, when we get to Romans 12 we find that, in fact,
Paul has been discussion God’s mercy as reflected in the
salvation Jesus brings to us. Chapter 12 is the beginning
of what we can give back to God.
Notice that we are encouraged to not give merely 10% of
our money, or a small part of our lives – we are
encouraged to give our lives themselves! And, after all,
what else can we do, in light of the fact that Jesus has
done so much for us?

29. 2 Corinthians 9:6-10 –
“Remember this: The farmer who plants a few seeds will have
a very small harvest. But the farmer who plants because he
has received God's blessings will receive a harvest of God's
blessings in return. Each of you should give whatever you
have decided. You shouldn't be sorry that you gave or feel
forced to give, since God loves a cheerful giver. Besides, God
will give you his constantly overflowing kindness. Then, when
you always have everything you need, you can do more &
more good things. Scripture says, "The righteous person gives
freely to the poor. His righteousness continues forever." God
gives seed to the farmer & food to those who need to eat.
God will also give you seed & multiply it. In your lives he will
increase the things you do that have his approval.”

30. 2 Corinthians 9:6-10 –
This is the verse that provides the NT’s answer to
the OT’s tithe. (It is also a verse that makes church
leaders nervous because it doesn’t specify any
amount that is required from Christians.) Note that
in these verses it is my heart that determines what I
will give, not the law. It is truly generosity that
motivates us.

31. Principle Description Location
1 Systematic Give on a regular basis, that is, 1Co 16:1
weekly, bi- monthly, monthly, etc.
2 Proportional Give as you have been prospered; 1Co 16:2; 2Co
according to your ability 8:2–3
3 Sacrificial, Give generously, even sacrificially, 2Co 8:2–3; Phil
Generous but not to the point of personal 4:17–18
affliction
4 Intentional Give deliberately in order to meet a 2Co 8:4; Phil
genuine need, not out of guilt 4:16
merely to soothe a pressing request

32. Principle Description Location
5 Motivation Our motivation for giving should be
love for others, a desire for
reciprocity, and an eye to the reward
from God
a. Love As Jesus died for the sins of others, 2Co 8:9
believers should give of themselves
out of love
b. Equality Believers are to give so that all 1Co 9:14–15;
needs are met 2Co 8:12–14; cf.
Ga 6:6
c. Blessing Give in order to receive more from 2Co 9:6
God so that you can continue to
bless others generously
6 Cheerful God loves a cheerful giver 2Co 9:7
7 Voluntary Giving ought to be done out of 2Co 8:2–3, 8;
one’s free volition 9:7; Phil 4:18

33. Is it “Give and God will do great things for you”
or
“Give because God has done great things for you?”
(ie. Salvation)