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To tithe or not to tithe: that is the question
The question of tithing is very similar to other questions, such as, "Do Christians have to attend church?" or "Do Christians really have to read the Bible?" These issues are similar in nature because they address questions of specific, outward actions.
The Bible mentions tithing in many places. In Luke 11:42, Jesus castigates the Pharisees for their hypocritical giving. Some were taking great pride in precise calculation of their tithe, but had forgotten "judgment and the love of God." Jesus said that they should have done BOTH: "These ought ye to have done, and not to leave the other undone."
As demonstrated in Jesus' remarks, the motivation for giving should not be a reaction to external pressures; instead, giving is simply a logical reflection of an inward motivation. Clearly, God does not want any offering given begrudgingly, or with an eye to personal fame, like the Pharisees. Rather, the motivation to give should be in love for what God has done for us.
Christians properly do all these things not because they HAVE to, but because they WANT to. Of course, there is the element of obedience in giving; however, the essence of giving is not found in necessity, but in love. Think of marriage. Wouldn't it be silly for the husband to ask, "Do I HAVE to buy a birthday gift for my wife?"
Perhaps the most well known passage regarding tithing is Malachi 3:10:
"Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it."
In this passage, we see an additional motivation to tithe: God promises blessings to the giver. Of course, we don't know what form this blessing will take, but the promise is very clear.
Steadfast reluctance to tithe, attend church, etc., may simply be a reflection of not really entrusting your whole life to God. In other words, one's life is "out of focus." With the right focus, the answer questions such as these becomes self-evident. If the outward action is absent, then perhaps we should look inwardly to see what is missing in our life.
When a Christian truly trusts God, the issue is not, "Do I HAVE to give?" but rather, "Thank God that I CAN give."
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