Tithes
&
Offering
Christian stewardship refers to the managing and utilization of the gifts that God has given each of us. "As each has received a gift, use it to serve one another, as good stewards of God's varied grace" 1 Peter 4:10.
Two aspects of being a good steward in all that God has given us are tithes and offerings.
Tithing
The word 'tithe' literally means 'tenth,' and refers to the obligatory offering set in the time of Moses of giving a tenth of the Isrealites' first-fruits back to God. It was a show of thankfulness for God's provision, for the harvest He provided. In giving back to God's house, God promises a return on one's tithe.
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"Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,' says the Lord Almighty, 'and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it." -- Malachi 3:10


Giving
One goal of giving is to re-orient the giver's heart to the things of God over the things of this world. We are encouraged to give joyfully, not reluctantly nor under compulsion, for "God loves a cheerful giver" (2 Corinthians 9:7).
As Paul encouraged the church in the city of Corinth, he shared how generous the Macedonian churches were giving: "For I testify that they gave as much as they were able, beyond their ability" (1 Corinthians 8:3). He then follows up his encouragement by saying "Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously" (2 Corinthians 9:6).