The bible speaks of two forms of giving:  Required Giving  and Freewill Offerings

• Required giving is rendering sacred obedience in an act of worship that demonstrates the righteousness of one’s faith (Hebrews 11:4).   This act of obedient giving is purposed for the support of the ministry (I Corinthians 9:13-14).  This form of giving is biblically referred to as tithing, which is a weekly contribution that represents the first complete portion of one’s prosperity.  In the Mosaic economy, the tithe could not be sacrificed or offered as an Offering (a gift);  it belongs to the Lord (Lev. 27:26).  The system of tithing was utilized in every biblical dispensation as the means of ministry support.  It was practiced before the Law of Moses by the Patriarchs as Covenant faith (Gen 28).  Under the Law of Moses it was prescribed as righteous obedience (Lev. 27); and the New Testament indicates that the Lord ordained the system for the support of those who preach the gospel (I Cor. 9; Gal. 6:6).

• Freewill Offerings is giving beyond the requirement in demonstration of sincere love.

Both forms of giving represents opportunities for spiritual growth.  The Tithe is described as giving to the Lord the  ”firstfruits” of all of our increase (cf. Proverbs 3:9).  It is returning to God the first complete portion of our income as a literal representation of all He has given to us in accordance with the law of proportion as mentioned in I Cor. 16:1-2.

Tithing is a trans-covenantal practice of righteousness in giving.  The principles related to this practice is learned from each of the three biblical Dispensations (Patriarchal, Mosaic, and Christian).  While some are skeptical of using the term “tithe” for the fear of being indicted for imposing a Legal Code on New Testament believers, most acknowledge the tithe as a benchmark for Christian giving.  Tithing, like all other New Testament imperatives, are not requirements for achieving righteousness, they are standards that enables us practice the righteousness of God through faith (Romans 8:4).  Tithing is literally giving our income back to God for the bestowal of His blessing upon it.  The purpose of tithing is to acknowledge God as the source of our livelihood.  The principle of tithing is that faithful stewardship of the material (little things) grants access to spiritual treasures (Luke 16:10-12; cf. Mal 3:9ff.).  Tithing not only grants access to the heavenly realm, called the windows of heaven, but the practice of which protects our income from the devourer, cf. Malachi 3:10ff.

An Offering is anything that one gives beyond what is required of them by the imperatives of saving faith.  Tithing in worship is presenting oneself to God in terms of returning the first complete portion of our time, talents, and treasure; Freewill Offerings is the act of sanctifying a gift of our time, talents, and/or treasure that we have the full right to possess.

Freewill offerings is also considered a form of giving through which we make investments with God.  It is in this form of giving in which the principles of sowing and reaping are applicable, 2 Corinthians 9:6.  For this reason, believers are encouraged to approach opportunities to give freewill offerings with an attitude of cheerfulness and joy.

The purpose of tithing as an act of worship is to demonstrate the righteousness of saving faith, cf. Hebrews 11:4; whereas, the purpose of freewill offerings is to demonstrate the sincerity of our love, 2 Corinthians 8:8.

The church must provide believers with both avenues of giving.  In each worship service a believer is challenged to demonstrate the righteousness of their faith through obedient giving that can rightfully be described as giving a tithe, and to respond to opportunities to prosper and increase their stewardship through freewill giving (2 Cor. 9:6-7).