Understandably, there are many who are unaware of the difference between tithes and offerings. Many – even seasoned members – are surprised to learn there is a difference.

Tithe is not used locally, like for church maintenance, Sabbath School supplies and so on. The offerings cover those needs, while the tithe goes to pay the salaries of conference-employed gospel workers. This is according to the direction of Scripture.

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Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting. Numbers 18:21 NKJV

Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? Even so the Lord has commanded that those who preach the gospel should live from the gospel. 1 Corinthians 9:13-14 NKJV

The tithe goes straight to the ministry, while offerings are in addition to the tithe. Occasionally local church treasures will receive a tithe envelope that looks something like this,

Tithe: $200.00

Combined Budget: $100.00

Conference Evangelism: $100.00

Total: $200.00

The problem is the total should be $400.00. The person filling out the tithe envelope was thinking that he was to divvy up the tithe between the other categories on the envelope, but tithe is its own category. IF one is only returning their tithe, it should look like this,

Tithe: $200.00

Combined Budget:

Conference Evangelism:

Total: $200.00

If you are returning tithe and offering, it would look like this,

Tithe: $200.00

Combined Budget: $100.00

Conference Evangelism: $100.00

Total: $400.00

Scripture makes a distinction between tithes and offerings.

“Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings. Malachi 3:8 NKJV 

So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver. 2 Corinthians 9:7 NKJV

Malachi shows us offerings are in addition to the tithe. 2 Corinthians 9:7 tells us while the tithe that goes to the ministry is 10% of our “increase,” the additional offering is what we purpose in our hearts.

My father was a church treasure for over 50 years, and he would occasionally receive tithe envelopes filled out by those who thought the tithe was divided into the other categories on the offering envelope. Other treasures have mentioned it to me as well, though, of course, never mentioning names. Understanding how this can be confusing to some, when I give personal Bible studies on stewardship, I always make sure I carefully explain how the tithe is sacred to Gospel workers, and that the offerings are in addition to the tithe. I hope this explanation will be helpful to some.

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