Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. 2 Corinthians 9:7
Soviet Pastor Richard Wurmbrand, the author of Tortured for Christ, suffered terribly for the Lord. Yet he said that even while in prison, he saw fellow Soviet believers practice generous giving. “When we were given one slice of bread a week and dirty soap every day, we decided we would faithfully ‘tithe’ even that. Every tenth week we took the slice of bread and gave it to the weaker brethren as our ‘tithe’ to the Master.”
I tend to think that God did not demand that these prisoners tithe their bread and soap. Yet they felt compelled to, in order to express their love for God. After understanding the awesome sacrifice Christ had made in expressing His love for them on the cross, they wanted a way to express their love for Christ. They wanted to give all of themselves to Christ since He had given all of Himself for them.
It is the same case with the woman in Mark 14:3-9, who broke open a bottle of ointment costing a year’s wages, so she could anoint the feet of Jesus. She was simply giving all she had because Jesus was giving all He had for her. Like the Soviet prisoners she needed a way to express her love.
God did not give us the tithe and offering system because he needed our money, but because He knew we too would need a way to express our love. God nor the church needs our money. Both were getting along just fine before we came along and both will do just fine after we are gone.
I have a plaque with a picture of the cross and written on it are the words,
“ I asked Jesus how much do you love me?”
“This much” He said, ’Then He spread out His arms and died.”
God will finish the work with or without our money. Yet He has given us the tithe and offering system so that when He asks us, “How much do you love me?” We will have a way to answer.
Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. Deuteronomy 14:22 KJV
Tithing on your “increase” is different than tithing on your “gross” or “net” as an employee. This affects people who are self-employed and/or invest in their business. An illustration I use when giving a Bible study on tithing is that, if you get paid $50.00 for mowing your neighbor’s lawn and you paid $5.00 for the gas, then you actually made $45.00. $45.00 is your increase or profit. You would tithe on the $45.00 since that is what you actually made. By the way, the $45.00 is what you would also pay taxes on, so both God and “Caesar” realize you made $45.00, and not $50.00.
Of course there could be other expenses too, like the cost of the lawn mower, but I think you get the gist of the illustration. Of course the cost of the lemonade you bought from the stand across the street would not count as a business expense because even though it quenched your thirst, it was not a direct business expense.
I’ll give several other examples, as I see them, and I encourage our readers to contribute their examples.
Now “Caesar” realizes if you work in an office or campus, that driving to work and back is not a direct investment to your business. You do not write off travel expenses to work and back. However, you do write off driving expenses while working. For example if I’m a courier doing deliveries, I would deduct travel expenses from what I am paid to find my actual profit, and then tithe and pay taxes on the actual profit. By the way, your gross income would be considered your actual profit. Let’s say I pick up a kayak in Sydney and drive 170 kilometers to deliver the kayak in Newcastle, for $525. To find my profit I would subtract 66 cents a km, which would be $112, leaving me with a profit of $413. I would tithe on the $413, which would be $42 (rounded up). Of course I can round that up to $45.00 or even $50.00!
Now, if I drove 10 kilometers to make the pickup in Sydney I would not count that against my profit because that was just getting to work. It was not an expense of the actual work itself. The way I see it, only things that you invested directly to making your profit would be deducted from your profit. Now if I traveled from my home to a courier training workshop in Melbourne, that would be a travel expense relating directly to my business and profit. Everyone needs to decide between themselves and God if something is a direct business expense.
Again, your profit is counted as your gross income which you would be taxed on and would tithe on. Sometimes when I am giving this study, people will ask me if they can deduct their home electric bill from their gross income and then tithe after that. The answer is “no.” Your home electric bill is not a part of your business or an investment in your profit. “Caesar” does not let you write off your home electric bill as it has nothing to do with your profit if you are not working at home.
You need to follow your own conscience and Bible principles on determining what your increase is, but as a general rule, if “Caesar’ sees an item as a business expense then it is reasonable to count it as a business expense regarding your increase (profit) and tithe. Remember we do not pay tithe. We return tithe. We are returning to God what is already His with thanksgiving for all the many ways He cares for us. We also want to give a generous offering in addition to our tithe, with a cheerful heart knowing we can never outgive or out love God.
I hope this conversation has been helpful, and we can discuss it further in the comment section.
You may study this week’s Sabbath School lesson here.
Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. Deuteronomy 14:22 KJV
Tithing on your “increase” is different than tithing on your “gross” or “net” as an employee. This affects people who are self-employed and/or invest in their business. An illustration I use when giving a Bible study on tithing is, that if you get paid $50.00 for mowing your neighbors lawn, and you paid $5.00 for the gas, then you actually made $45.00. $45.00 is your increase or profit. You would tithe on the $45.00 since that is what you actually made. By the way the $45.00 is what you would also pay taxes on, so both God and “Caesar” realize you made $45.00, and not $50.00.
Of course there could be other expenses too, like the cost of the lawn mower, but I think you get the gist of the illustration. Of course the cost of the lemonade you bought from the stand across the street would not count as a business expense because even though it quenched your thirst, it was not a direct business expense.
I’ll give several other examples, as I see them, and I encourage our readers to contribute their examples.
Now “Caesar” realizes if you work in an office or campus, that driving to work and back is not a direct investment to your business. You do not write off travel expenses to work and back. However you do write off driving expenses while working. For example if I’m a courier doing deliveries, I would deduct travel expenses from what I am paid to find my actual profit, and then tithe and pay taxes on the actual profit. By the way your gross income would be considered your actual profit. Let’s say I pick up a kayak in Sydney and drive 170 kilometers to deliver the kayak in Newcastle, for $525. To find my profit I would subtract 66 cents a km, which would be $112, leaving me with a profit of $413. I would tithe on the $413, which would be $42 (rounded up). Of course I can round that up to $45.00 or even $50.00!
Now if I drove 10 kilometers to make the pickup in Sydney I would not count that against my profit because that was just getting to work. It was not an expense of the actual work itself. The way I see it, only things that you invested directly to making your profit would be deducted from your profit. Now if I traveled from my home to a courier training workshop in Melbourne, that would be a travel expense relating directly to my business and profit. Everyone needs to decide between themselves and God if something is a direct business expense.
Again, your profit is counted as your gross income which you would be taxed on and would tithe on. Sometimes when I am giving this study, people will ask me if they can deduct their home electric bill from their gross income and then tithe after that. The answer is “no.” Your home electric bill is not a part of your business or an investment in your profit. “Caesar” does not let you write off your home electric bill as it has nothing to do with your profit if you are not working at home.
You need to follow your own conscience and Bible principles on determining what your increase is, but as a general rule, if “Caesar’ sees an item as a business expense then it is reasonable to count it as a business expense regarding your increase (profit) and tithe.
I hope this conversation has been helpful, and we can discuss it further in the comment section.
You may study this week’s Sabbath School Lesson here.
Study: How do these passages say we receive the gift of salvation?
Apply: Though salvation is an unmerited gift, what’s the difference between those who accept the gift and those who don’t? What does accepting this gift require that we do?
Share: Your friend tells you she believes on once saved always saved. She believes there is no way a saved person can lose salvation. Using Scripture, what do you tell your friend?
Study: What are the promises and the obligations found in these verses?
Apply: What does your tithing (or lack thereof) say about your own spirituality and relationship to God?
Share: Your friend says there is no way he can tithe and feed his family. He says God understands He can’t afford to tithe. What do you tell your friend? How could 1 Kings 17:8-16 help, Especially verse 13?
Read in Class: 2 Chronicles 7:14. Define the main idea of this passage.
Study: What are the “ifs” and “thens” of God’s proposal here?
Apply: What does it mean to “heal their land?” In what ways do we need healing today?
Share: Can you think of a friend or family member who is struggling with making a full commitment to Christ? Besides praying for them, is there any way you could speak a word of encouragement to them this week?
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 for general use, like 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.
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 tithe is in addition to the offering. 2 Corinthians 9:7 tells us while the tithe that goes to the ministry is 10% of our profit, the additional offering is what we purpose in our hearts.
My father was a church treasure for over 50 years, and 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.
By the way you can also contribute online to your local Adventist Church here.
You may study this week’s Sabbath School lesson here.
A few years ago I taught Naomi’s 5th and 6th grade Bible class how to chain reference their Bibles to give Bible studies. Naomi loved the Bible study on salvation so much, she immediately shared that Bible study with her family that evening. Naomi did not have an idle faith. She had a faith that worked, and it worked by love.
You see then that a man is justified by works, and not by faith only. James 2:24 NKJV
Are we saved by our faith or by our works?
For in Christ Jesus neither circumcision nor uncircumcision avails anything, but faith working through love. Galatians 5:6 NKJV
We are not saved by works but by a faith that does work. This faith does not work by a hope of reward or fear of punishment. This faith works by love.
In Matthew 25:31-46 Jesus gives us an illustration of the judgment. Notice what Jesus tells those who are saved.
Then the King will say to those on His right hand, ‘Come, you blessed of My Father, inherit the kingdom prepared for you from the foundation of the world: for I was hungry and you gave Me food; I was thirsty and you gave Me drink; I was a stranger and you took Me in;I was naked and you clothed Me; I was sick and you visited Me; I was in prison and you came to Me. Matthew 25:34-36 NKJV
Jesus does not tell those who are saved, “You only believed, come on in.” Remember James tells us even the demons believe and tremble. Jesus is telling those who are saved to enter His kingdom because they had works of love that came from a faith, but it was not an idle faith. They have a faith that works by love. Their works of love and compassion are the evidence and fruit of their faith.
What does it profit, my brethren, if someone says he has faith but does not have works? Can faith save him? If a brother or sister is naked and destitute of daily food, and one of you says to them, “Depart in peace, be warmed and filled,” but you do not give them the things which are needed for the body, what does it profit?Thus also faith by itself, if it does not have works, is dead. But someone will say, “You have faith, and I have works.” Show me your faith without your works, and I will show you my faith by my works. James 2:14-18 NKJV
In the illustration of the judgment in Matthew 25:31-46 Jesus does not condone an idle faith. He condones a faith that works. Also notice He does not condone the righteous based on what they believed. He condones their behavior. They are judged by how they treated others and not on their profession and beliefs. Remember the Good Samaritan may have had his theology all muddled but he had a loving heart. Also the Good Samaritan was living up to the light that he had. A few years ago someone told me it did not matter if they kept the Sabbath or not because they helped the poor. They thought my church was being legalistic by keeping the Sabbath, but this person was being just as legalistic by helping the poor, because they were doing it with an attitude of keeping score and comparing themselves to my church instead of doing it out of love. Remember it’s a faith that works by love and not a hope of reward or fear of punishment, and certainly not working to compare ourselves with others.
We are not saved by an idle faith. We are not saved by idle beliefs. We also are not saved by works that produce faith. We are saved by a faith that produces works of love and obeys the commandments out of love.
“And behold, I am coming quickly, and My reward is with Me, to give to every one according to his work. ….Blessed are those who do His commandments, that they may have the right to the tree of life, and may enter through the gates into the city.” Revelation 22:12,14.
We are saved by grace, through faith. In the judgment our works are the evidence of that grace and faith that saves us. In the judgment in Matthew 25:31-46 Jesus does not separate the sheep from the goats based on what they believed. He separates them based on how they treated others. The saved will have a faith that works by love.
For by grace you have been saved through faith, and that not of yourselves; it is the gift of God, not of works, lest anyone should boast. For we are His workmanship, created in Christ Jesus for good works, which God prepared beforehand that we should walk in them. Ephesians 2:8-10 NKJV
You may study this week’s Sabbath School lesson here.
I would like to begin this by saying I am surprised at the lies and deceptions the world is falling for today. The truth is so plain and clear. and it seems the enemy makes man fall with such little effort. Like all the serpent had to say was, “You shall not surely die,” and just like that, Eve was sold. The serpent’s lie had no foundation or evidence, but it was exactly what Eve wanted to hear, and that was all that mattered. I would like to say that I marvel at the world being so easily deceived today, but what about me? Have I told myself lies in order to make sin appear right in my own eyes? I am ashamed to say, “Yes, I have.” What makes me think other people rationalize away sin until it is right in their own eyes? What makes me think others know the truth but willfully try to fool themselves? It’s because that is exactly what I have done, and I am a part of the web of humanity.
You may think you can condemn such people, but you are just as bad, and you have no excuse! When you say they are wicked and should be punished, you are condemning yourself, for you who judge others do these very same things. Romans 2:1 NLT
I just watched a video on Youtube, trying to tell me why the Sabbath is no longer important. The arguments were so weak, and yet most of the world falls for these arguments because that is exactly what they want to hear. The problem is not deception as much as it is a lack of love for the truth. When we don’t have a love for truth, not much deception is needed to get us to fall. Not much deception was needed for Eve to fall. All the serpent had to say was, “You won’t die.” He did not give any evidence. Lies don’t need evidence in order to deceive. They just need to be what we want to hear. That makes them compelling enough. The serpent told Eve she would be like God, which totally ignored the fact she was already created in God’s image. Eve failed such a simple test with such simple lies.
That’s what makes sin sting so hard when the Holy Spirit convicts us of sin. We knew better. We weren’t really deceived by the serpent as much as we were deceived by our own creative thinking, twisting things around in our mind until we deceived ourselves into thinking sin is right. After all, we are good Christians. We would never sin intentionally, right? That’s why it is so important to twist thing around in our mind so that we deceive ourselves into thinking wrong is right. Then we can sin ignorantly, right? Wrong! Paul just told us in Romans 2:1 we have no excuse. We can’t claim ignorance when we fool ourselves.
Well, Paul does concede that Eve was deceived, but Adam was not.
And it was not Adam who was deceived by Satan. The woman was deceived, and sin was the result. 1 Timothy 2:14 NLT
So we have Eve deceived without much effort, while Adam was not deceived at all. When I read this passage yesterday, at first I thought I was going to have a real sermon here about Adam claiming to be deceived when he was not really deceived. But when I compared this passage with Genesis 3, I found Adam never even claimed to be deceived.
The man replied, “It was the woman you gave me who gave me the fruit, and I ate it.” Genesis 3:12 NLT
Adam suggests he was tempted, but he was never deceived. Adam, not being deceived, had to rationalize and twist his thinking to make eating the fruit seem logical, even though it was contrary to God’s Word. Eve was deceived, but her thinking was not far behind Adam’s. God never says, “It’s really my fault, I should have warned you better.” He never says, “I should not have allowed the serpent to lie to you. It was too great a deception.” No, the test was simple, and God’s Word was plain and simple. It only became complicated when Adam and Eve wanted to disobey. They had to rationalize and twist their own thinking around to make it complicated and confusing so they could now sin “ignorantly.” After all, no one wants to sin intentionally. That’s why it’s so important that we fool ourselves first.
If Adam was not deceived, why did he allow himself to sin? Why did he fool himself into thinking disobedience was a good idea? Paul, who told Timothy that Adam was not deceived, also gives Timothy the reason why Adam allowed himself to sin.
For a time is coming when people will no longer listen to sound and wholesome teaching. They will follow their own desires and will look for teachers who will tell them whatever their itching ears want to hear. They will reject the truth and chase after myths. 2 Timothy 4:3-4 NLT
Adam was not deceived by the serpent. He intentionally fooled himself, which when you intentionally fool yourself, you are not really fooled at all. We reason within ourselves until we hear exactly what we want to hear. Anti-Sabbath and Anti-Adventist Youtube videos are not deceiving or fooling anyone. People are deceiving and fooling themselves, because they want to be deceived. God’s Word is clear. The law is clear. It only gets complicated when we want to make it complicated so that sin appears “right.” We only fall for lies and deceptions after we reject the truth. “They follow their own desires and will look for teacher who will tell them whatever their itching ears want to hear.” We are not deceived and then reject the truth. We reject the truth and then are deceived. What the world needs is a love for truth, and then everyone will stop deceiving themselves. What I need is a love for truth and then I will stop deceiving myself.
Here is what is so amazing about God’s grace. Adam was not deceived, and God still gave him grace. Adam sinned willfully and intentionally, and God still forgave him! Grace is no license for sin, yet God’s grace can forgive and transform the most vile and blatant sinner. God did not forgive Adam because he had a good excuse. He had no excuse, and God still forgave him. Those who listen to blatant lies on Youtube videos have no excuse. I have no excuse. Paul tells us in Romans 2:1 that we are all without excuse. Romans 3:23 tells us we all have sinned. Romans 3:24 tells us we all are justified freely by God’s grace.
My prayer for 2023 is that we all will fall in love with the truth. Only a love for truth will keep us from being deceived. Only a love for the truth will keep us from fooling ourselves into sin and rebellion against God and His law.
You may study this week’s Sabbath School lesson here.
For “whoever calls on the name of the Lord shall be saved.” Romans 10:13 NKJV
A while back I was having a group Bible study about the Sabbath. During the study I was surprised when an Adventist friend told the group and me, “It does not matter if we keep the Sabbath anymore. Romans 10:13 says if we call upon the name of the Lord we will be saved. We don’t have to worry about obedience anymore. All we have to do is call upon the name of the Lord and we will be saved.”
I shared with my friend and the group that being saved means being saved from disobedience.
Through Him we have received grace and apostleship for obedience… Romans 1:5 NKJV
And having been perfected, He became the author of eternal salvation to all who obey Him. Hebrews 5:9 NKJV
who Himself bore our sins in His own body on the tree, that we, having died to sins, might live for righteousness—by whose stripes you were healed. 1 Peter 2:24 NKJV
After all, in order for Jesus to be called our Savior He has to actually save us from something. He saves us from disobedience.
And you He made alive, who were dead in trespasses and sins, in which you once walked according to the course of this world, according to the prince of the power of the air, the spirit who now works in the sons of disobedience, Ephesians 2:1-2 NKJV
I also shared with my friend that there is no mystical magic in just saying the name of the Lord. Calling Jesus Lord does no good unless you genuinely make Jesus the Lord of your life. Jesus talks about a group of people who called Him Lord, but never actually obeyed Him. Therefore He was not really their Lord. Saying, “Lord, Lord” is not a magic word or some mystical chant. Jesus describes the group who seemed to be using the name Lord as though it was some form of mysticism. I think the New Living Translation makes it clear.
“Not everyone who calls out to me, ‘Lord! Lord!’ will enter the Kingdom of Heaven. Only those who actually do the will of my Father in heaven will enter. On judgment day many will say to me, ‘Lord! Lord! We prophesied in your name and cast out demons in your name and performed many miracles in your name.’ But I will reply, ‘I never knew you. Get away from me, you who break God’s laws.’ Matthew 7:21-27 NLT
Calling on the name of the Lord does no good unless we surrender our hearts in loving obedience to Jesus and actually make Him Lord of our lives. After talking about those who use the name Lord in vain, Jesus describes a group of people like the ones Paul later wrote about, when Paul wrote,
“Flee also youthful lusts; but pursue righteousness, faith, love, peace with those who call on the Lord out of a pure heart.” 2 Timothy 2:22 NKJV.
Here is how Jesus describes those who really call on His name out of a pure, genuine heart.
Anyone who listens to my teaching and follows it is wise, like a person who builds a house on solid rock. Though the rain comes in torrents and the floodwaters rise and the winds beat against that house, it won’t collapse because it is built on bedrock. But anyone who hears my teaching and doesn’t obey it is foolish, like a person who builds a house on sand. When the rains and floods come and the winds beat against that house, it will collapse with a mighty crash.” Matthew 7:24-27 NLT
Those who call on the name of the Lord as if the name “Lord” was mystical will be lost. Those who call on the name of the Lord out of a pure heart, and genuinely Make Him Lord will be saved from disobedience. They will make Jesus the Lord of their life and enjoy the fruits of obedience. They will enjoy full salvation.
You may study this week’s Sabbath School lesson here.
Main Theme: A proper understanding in Scripture will keep us safe from end-time deceptions.
Read in Class:Matthew 7:21-27. Define the main idea of this passage.
Study: In light of Jesus’ own words, what does it mean to build our spiritual house “on the rock” and to build it “on the sand”?
Apply: How can we fight the very human tendency to let our emotions and desires cause us to do things contrary to the Word of God?
Share: Your friend says, “Romans 10:13 tells us all who call on the name of the Lord will be saved. It does not matter if we keep the Sabbath or obey the Bible. All we have to do is call on the name of the Lord to be saved now.” How do you answer your friend?
Study: Do any of these passages mention the resurrected people being conscious while they were dead?
Apply: How fascinating that NDEs often now come with the imprimatur of “science.” What does this teach us about how careful we need to be even of things that science supposedly “proves”?
Share: Your friend says while he momentarily died on the operating table he was hovering over the doctors and nurses who were working on him. He says he experienced for himself consciousness while being dead. What do you tell your friend? For hints see Death in Light of the Cross and Every Word of God Proves True.
Read in Class:1 Samuel 28:3-25. Define the main idea of this passage.
Study: What spiritual lessons against any supposed communication with the dead can be drawn from Saul’s experience with the woman medium at Endor?
Apply: How often, under stress, do we do things that we know are wrong? Why are faith, prayer, and obedience to the Word of God our only sure defense against our own selves?
Share: Your friend says that when he was a child he was lost in the woods and his dead grandfather miraculously appeared and led him safely home and then disappeared. What do you tell your friend? For hints see Did King Saul Talk to Samuel After he Died?
Study: What should be our safeguards against such demonic deceptions?
Apply: What does it mean to put on the “whole armor of God?” In a day-by-day practical sense, how do we do this in every area of our lives, not just in dealing with end-time deceptions?
Share: Can you think of a friend who would be edified by something in this week’s Bible study? How can you share it with them this week?
In Light of The Cross 
