22 “You shall tithe all the yield of your seed that comes from the field year by year. 23 And before the Lord your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the Lord your God always. 24 And if the way is too long for you, so that you are not able to carry the tithe, when the Lord your God blesses you, because the place is too far from you, which the Lord your God chooses, to set his name there, 25 then you shall turn it into money and bind up the money in your hand and go to the place that the Lord your God chooses 26 and spend the money for whatever you desire—oxen or sheep or wine or strong drink, whatever your appetite craves. And you shall eat there before the Lord your God and rejoice, you and your household. 27 And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you. (Deuteronomy 14)
Tithing. How to start an argument with one word. We know it has to do with "giving", which is something we don't like to do very well. We like to receive. Notice here what they were to do with this tithe - eat it. Eat it in the presence of God. They were also to share it with the Levites, but they were also to eat it in the presence of God. The tithe says "thank you" to God. In context, the people of Israel were to be thankful to God for giving them the promised land, which yielded crops abundantly. He had given it to them, and they were prone to forget that. So are we. Giving reminds us that God has given to us - that we are not as self-sufficient as we think, and that gratitude is the appropriate, but often missing, response. Joy also plays big when it comes to tithing and giving. The people were to eat before the Lord, and it was to be a joyful time for them and for Him. He loves to see us thankful, contented, and enjoying what He provides. Never think of tithing as "dues" or a duty; think of it as a celebration.
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