CHURCH ADMINISTRATION DYNAMICS: Tithes And Offerings In The Church

As the Body of Christ, it is important that we take a fresh and Spirit-led look at how the Church receives and manages its financial resources. Sometimes, when we lose sight of God’s original purpose, misuse and misunderstandings creep in. It is common knowledge that tithes, offerings, pledges, seed sowing, and special donations are the main channels through which God’s house is financed.

However, various beliefs and misconceptions surround these practices. Some people think all church money belongs solely to the Church as an institution; others wrongly assume it belongs to the pastors or ministers. While some members call for financial accountability, others mistakenly believe that God doesn’t care how church funds are handled. This calls for a biblical clarification on the subject of tithes and offerings in the Church.

A. BIBLICALLY-RECOGNIZED SOURCES OF INCOME

(Genesis 14:20; 28:22; Malachi 3:10–12; Exodus 35:1–28; 2 Chronicles 24:4–7; 1 Corinthians 16:1–3; Proverbs 3:9–10)

God, in His divine wisdom, has made clear and holy provisions for how His work on earth should be sustained. These include:

Tithes
Offerings
Special Seeds
First Fruits
Covenant Partners and Kingdom Supporters

These financial practices are foundational pillars in the operation and advancement of God’s Kingdom on earth. Let us break them down for better understanding and alignment with God’s Word, especially because these areas have suffered abuse in some parts of today’s Church.

1. TITHES

(Malachi 3:10–12; Deuteronomy 26:12)

What is a tithe?
A tithe is 10% of a believer’s income that is given to the Lord through His Church. This principle is seen in Genesis 14:20 and 28:22. Tithing is not a suggestion—it is a command for every believer who desires to walk in obedience.

Jesus affirmed the practice of tithing as part of our covenant walk with God. According to the Scriptures, tithes serve four main purposes:

To honor and worship God
To support the five-fold ministry gifts (pastors, evangelists, apostles, teachers, and prophets)
To maintain the Church facilities and fund Kingdom projects
To bring individual blessings and financial prosperity (Deuteronomy 12:4–7; 26:1–4; Malachi 3:9–12)

Important truths about tithes:

Tithing is an act of worship, not a financial transaction.
Tithes belong to God, not to the pastor or church founder.
Tithes should be brought to the altar, as unto the Lord.
The Levites (today’s ministers) are to benefit from the tithes for their full-time spiritual service.
Tithes should be paid by every member, consistently and faithfully.
Tithing should be voluntary, not forced—it is a matter of personal conviction and covenant.
Churches should not consume the tithe for personal use, nor should ministers misuse the tithe just because they are founders.
Local branches should also tithe to the head church or ministry headquarters.
Ministers should also tithe to their spiritual fathers, mentors, or covering authorities.
Tithes must be properly administered and reported to ensure transparency.
Churches should develop a system for monitoring tithing practices and encouraging members in this grace.

2. OFFERINGS

(Exodus 35:1–28; 2 Chronicles 24:4–7; Luke 6:38; 2 Corinthians 9:6–9)

An offering is a freewill gift given by believers from the heart to support God’s work or a specific vision. Offerings are not compulsory but must be cheerfully given and motivated by love, gratitude, and purpose.

Types of offerings include:

Regular Sunday offerings
Welfare offerings (for the needy)
Building project offerings
Thanksgiving offerings
Testimony offerings

Guidelines for giving offerings:

Offerings should never be raised out of pressure or manipulation.
Offerings should not be collected at every meeting unnecessarily.
Church leaders must avoid the abuse of offerings, which can lead to public mistrust.
Every offering must be accounted for and used transparently for Kingdom advancement.

When handled correctly, offerings become a powerful tool for evangelism, outreach, and church development—not a burden on the people.

3. FIRST FRUITS

(Exodus 22:29; Deuteronomy 18:4; 26:4; Proverbs 3:9–10)

The first fruit is the first and best of anything in our lives that we give to the Lord. This may include your first salary, first income from a new business, first harvest, first child dedication, or even the first of any major breakthrough.

It is an expression of honor, gratitude, and acknowledgment that God is your source. It is a personal act of devotion and must never be forced, demanded, or manipulated. Any form of subtle coercion to compel people to give their first fruits is a violation of the principles of grace and truth.

First fruits should be given to the minister or priest who spiritually labors over you (Numbers 18:8, Deuteronomy 18:4), but must come from a heart of revelation and conviction, not pressure.

4. SPECIAL SEEDS AND DONATIONS

(Luke 6:38)

These are larger or targeted financial commitments made by believers during special programs, building projects, or spiritual moments. They may be one-time or periodic and are driven by vision and purpose, not compulsion.

Special seeds must:

Be voluntary and heart-led
Be untainted—not from stolen or illegal sources
Be for God’s work, not for personal gain
Come from a willing heart for Kingdom matters

5. PARTNERS, SUPPORTERS, AND DONORS

(Luke 8:2–3; Matthew 27:57)

These are individuals whom the Holy Spirit prompts to financially support the ministry, pastors, their families, and Kingdom projects. Some of these are like the women who ministered to Jesus of their substance or Joseph of Arimathea, who offered his tomb for Christ’s burial.

Such people are Kingdom financiers and should be appreciated but never idolized or excessively exalted. Their support should come without manipulation.

For more responsiveness in this area, churches must:

Teach regularly and biblically on giving
Be transparent with church finances
Live by example in stewardship
Commit to praying for givers and teaching faith-based prosperity

B. BECOMING GOOD STEWARDS OF KINGDOM RESOURCES

(1 Peter 4:10)

As God’s stewards, we are not just receivers of blessings but managers of divine resources. Every opportunity comes with responsibility, and every responsibility leads to accountability before God.

To be faithful stewards:

Teach members to be fully dedicated to God.
Encourage believers to earn honest income and live in peace.
Instill the grace to be faithful tithers and generous givers.
Church leaders must model giving by tithing and offering regularly.
Handle all givings with honesty, transparency, and integrity.
Develop systems to encourage faithfulness in giving.
Show the congregation what their giving accomplishes—testimonies, reports, projects, etc.
Never abuse the privilege of raising funds in the name of God.
Maintain open and honest accounting to eliminate doubt and build trust.

May the Lord grant us grace to teach, give, and administer Church finances with the fear of God, biblical accuracy, and transparent stewardship, so that His Kingdom may prosper through our obedience.