For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the LORD. He is not to be concerned whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed. Leviticus 27:32-33.

Today your LORD (יהוה) God (אלוהים) says:

Your tithes and offerings are a reflection of what is going on in your heart. The quality of your offerings shows the depth of your love for Me, the depth of our relationship as one. Your financial statements showing your expenditures are a mirror of who you are and what you consider important.

It is hard to have a relationship of any depth or quality with someone you are robbing, with someone you are disobeying. I see your hearts, however, and with some it is just a lack of knowledge, others it is fear of not having enough if they tithe and give offerings. But basically it is not knowing Me or My ways that causes people not to tithe or give offerings. You will always know someone who has a close relationship with Me, they are givers, and they have a radiant face.

Do you remember Stephen who was stoned for witnessing to Jesus? They all noticed his shining fact, like the light that emanates from My holy angels. It is an inner light from Heaven. He was an extravagant giver; he sold all and laid it at the apostles’ feet and joined the first believers in a community lifestyle in serving Me and he loved My Word. He was filled with faith, so you know he heard and heard My Word (for faith comes by hearing and hearing My Word) and kept it in his heart, and the Holy Spirit, which is My love in his heart, the anointing.

Stephen saw Jesus standing in Heaven encouraging him in the persecution by his peers and he asked Jesus to receive his spirit. Jesus obeyed and Stephen fell asleep to earth and walked fully awake right into the arms of Jesus. Stephen chose to come to Me then or he would have been like Paul. When Paul was stoned and left for dead, he decided that it was more useful to those to whom he was preaching that he stay rather then come to the Kingdom right them. So he stayed.

For to me, to live is Christ and to die is gain. But if I am to live on in the flesh, this will mean fruitful labor for me; and I do not know which to choose. But I am hard-pressed from both directions, having the desire to depart and be with Christ, for that is very much better; yet to remain on in the flesh is more necessary for your sake. Convinced of this, I know that I will remain and continue with you all for your progress and joy in the faith. Philippians 1:21-25.

David knew Me and he was a tremendous giver, and the result was he had a very close relationship with Me and never lacked or wanted anything. He sang of Me, “The LORD is my shepherd there is nothing I shall want.” Psalm 23:1. David was seeking My heart.

I gave David everything because he gave Me everything. I could trust him to rule My people wisely and justly, and I could trust him with great wealth. I could trust him with victory in every battle. I was with him and helped him wherever he went. Why? He kept up a continual exchange with Me. If you will note in every battle and situation, he inquired of Me for the battle strategy and he encouraged himself in Me in times of trouble. He ordered his soul and body around rather than vice versa. “Bless the LORD, O my soul, and all my being bless His Holy Name! Bless the LORD, O my soul, and forget none of His benefits!” Psalm 103:1-2. And “Why are you in despair, O my soul? And why have you become disturbed within me? Hope in God, for I shall yet praise Him, the help of my countenance and my God. Psalm 42:11.

David was not just extravagant in monetary gifts but also in praise and worship. He was constantly composing and singing songs of praise and thanksgiving, sharing his heart with Me. This started when he was just a young boy. It got him through the dark times and the bright times. It kept him in My presence where he stated he found fullness of joy.

And when he became king, he did not stop extolling My goodness. He appointed 288 Levites skilled in music and song to sing those songs before My presence in the tent he pitched for the Ark of the Covenant next to his palace that I had built for him. 1 Chronicles 25. And he set it up with teams of 12 that took turns day and night so that songs of praise and worship were being offered before Me without ceasing. This was a high quality offering.

David designed musical instruments for himself and the appointed Levites and he taught them also how to compose psalms. Solomon too composed songs, 1,005 of them. 1 Kings 4:32. See what one godly person who has a close relationship with Me can do?

The priests stood at their posts, and the Levites also, with the instruments of music to the LORD, which King David had made for giving praise to the LORD—“for His lovingkindness is everlasting”—whenever he gave praise by their means, while the priests on the other side blew trumpets; and all Israel was standing. 2 Chronicles 7:6.

Then Hezekiah gave the order to offer the burnt offering on the altar. When the burnt offering began, the song to the LORD also began with the trumpets, accompanied by the instruments of David, king of Israel. 2 Chronicles 29:27.

Do not think of offerings as only monetary, the tithe today is primarily monetary due to the nature of the work of society but when it first began it was tithes of grain, wine, oil, produce of fruit trees, and other crops along with animals of the herd and the flock. But it could be income as well that was in gold or silver coins or other metals.

Offerings, however, can be monetary, spiritual, prayer, praise, worship, songs, and the playing of musical instruments. It can be service to another and gifts to the poor. I was hungry and you fed Me, ill and you came to visit Me, and the like.

When David was directed by the prophet Gad to build an altar on the threshing floor owned by Ornan, Ornan tried to give his threshing floor to David along with his oxen, wood, and wheat for the sacrifices. But David said to Ornan, “No, but I will surely buy it for the full price; for I will not take what is yours for the LORD, or offer a burnt offering which costs me nothing.” 1 Chronicles 21:24.

David gave Ornan 600 shekels of gold by weight for the site. Then David built an altar to Me there and offered burnt offerings and peace offerings. And he called to Me and I answered him with fire from heaven on the altar of burnt offering. And was the place (HaMaqom) where I had chosen to put My Name, that I first spoke to Moses about, and David had found it. I entrust much to those who give much. And David instructed Solomon to build the temple there.

Then Solomon began to build the house of the LORD in Jerusalem on Mount Moriah, where the LORD had appeared to his father David, at the place that David had prepared on the threshing floor of Ornan the Jebusite. 2 Chronicles 3:1.

This was the place where Abraham had offered up Isaac. In fact, the stone where Abraham tied Isaac to sacrifice him was under the spot of the Holy of Holies when the temple was built. And that was the place where Jacob had stopped for the night on his flight from Esau to go find a wife among his mother’s kinfolk where he had the dream of the ladder joining Heaven and earth upon which the angels descended and ascended from Heaven to earth, which he prophetically named the “House of God” (Beth-el). And do you remember the vow that Jacob made to Me there? That I would be his God and he would give Me a tenth of all he made. And later that was the place I designated for the Israelites to bring their tithes, to My house on Mt. Moriah in Jerusalem and nowhere else.

Your tithe is working and has a voice at My throne. Your offerings also bring My attention upon you. Remember Cornelius? He was not yet in Covenant with Me but his offerings to Me of prayer and works of charity in alms giving and provision to My people and the poor, came up before Me and brought down My angel with a message of Salvation. It opened the windows of Heaven over him.

Now there was a man at Caesarea named Cornelius, a centurion of what was called the Italian cohort, a devout man and one who feared God with all his household, and gave many alms to the Jewish people and prayed to God continually. About the ninth hour of the day he clearly saw in a vision an angel of God who had just come in and said to him, “Cornelius!” And fixing his gaze on him and being much alarmed, he said, “What is it, Lord?” And he said to him, “Your prayers and alms have ascended as a memorial before God. Now dispatch some men to Joppa and send for a man named Simon, who is also called Peter; he is staying with a tanner named Simon, whose house is by the sea.” Acts 10:1-6.

Yes, the windows of Heaven had opened and when Peter came and preached the gospel, the good news of Jesus and forgiveness of sins, to Cornelius and his household, the floodgates opened and the living water of the Holy Spirit filled every heart in that room. All gave evidence of being baptized in My Spirit by speaking in tongues.

While Peter was still speaking these words, the Holy Spirit fell upon all those who were listening to the message. All the circumcised believers who came with Peter were amazed, because the gift of the Holy Spirit had been poured out on the Gentiles also. For they were hearing them speaking with tongues and exalting God. Then Peter answered, “Surely no one can refuse the water for these to be baptized who have received the Holy Spirit just as we did, can he?” And he ordered them to be baptized in the name of Jesus Christ. Then they asked him to stay on for a few days. Acts 10:44-48.

The tithe was determined as one out of every ten of increase. It did not have to be of any particular quality compared to others of the increase. With the increase in flocks and herds it was every tenth one that went under the rod that the owner held to count as they passed by, in produce and grains it was one tenth of the harvest, in wages and other income it is 10% of the monetary value.

Do you see? The tithe was one tenth of the whole but the offering had to be the unblemished lamb, bull, goat, or ox. The offering had to be perfect. No defects. And I gave you the perfect offering to offer back to Me in propitiation for your sins. Yes, Jesus. I gave Him to you to be propitiation for your sins and that you might live your life through him. You are a kingdom, priests unto Me by His doing and His anointing offering spiritual sacrifice for yourself and others. You overcome by the Blood of the Lamb and the Word of your testimony.

Take words with you and return to the LORD. Say to Him, “Take away all iniquity and receive us graciously, that we may present the fruit (the bullocks (par), the unblemished bull as a sin offering for the priests) of our lips. Hosea 14:2.

Spiritual offerings of propitiation are also acceptable offerings before Me.

May my prayer be counted as incense before You; the lifting up of my hands as the evening offering. Psalm 141:2. (A psalm of David).

The evening offering was the unblemished lamb as a burnt offering for sin, the hin of wine, and the unleavened bread. And you can still offer the same by word and in your holy communion.

The tithe has always been one tenth of all your increase. When there was no temple or house where there were services and ministry, the tithe was simply sacrificed as a brunt offering and put out of your possession, a pleasing aroma unto to Me, as Noah did when he exited the ark. Genesis 8:20-22. He then could use all in the earth, which I then put under his dominion. Genesis 9:1-3. He had tithed and continued to do so.

Once the Tabernacle of Moses was built, which was the first house of true worship, and the Levites in place with Me as their portion, the tithe became what furnished and supported the work and upkeep of My house for the people and the ministry of the Levites. The tithe was in agricultural products (including livestock) as well as gold, silver, jewels, fine materials, and the like that I had given the people when they left Egypt. And above and beyond the tithe there were the sacrificial offerings. The burnt offering, the grain offering, the peace offering (with its thanksgiving and votive offerings), the sin offering, and the guilt offering. You could also offer your skill and materials in building and preparing the tabernacle.

Remember the centurion who built the synagogue for the Jewish people in Capernaum? Luke 7:1-10. Because of his faith, that was also expressed in his offering, the windows of Heaven, the floodgates of mercy in Jesus, opened for him and his beloved servant was healed.

Offerings are your best gift over and above the tithe. In making offerings you sit down with Me and decide what they will be. Not so the tithe, that is 10% of the increase. There is no question for debate as to the amount of that.

When a prophecy that a famine was coming upon Jerusalem was spoken in the early church communities in the surrounding regions that had received the message of salvation in Jesus from those in Jerusalem who had brought them the good news, the church in Corinth decided to set aside a voluntary collection for offerings from the brethren to deliver to the church in Jerusalem. The churches in Macedonia heard about it and asked to join in and did so beyond all expectation. Paul who was overseeing the collection the wrote again to the church in Corinth that they should be ready to turn in the offerings made by the members of the church there.

So I thought it necessary to urge the brethren that they would go on ahead to you and arrange beforehand your previously promised bountiful gift of blessing, so that the same would be ready as a bountiful gift and not affected by covetousness. Now this I say, he who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. Each one must do just as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound to you, so that always having all sufficiency in everything, you may have an abundance for every good deed. 2 Corinthians 9:5-8.

And the result of the offering? They would be increased with more to give and more to harvest, resulting in more to give, and more to harvest. The more given, the more came back as harvest so more could be given. The never ending, ever spiraling, cycle of giving and receiving. Offerings are important.

Now He who supplies seed to the sower and bread for food will supply and multiply your seed for sowing and increase the harvest of your righteousness; you will be enriched in everything for all liberality, which through us is producing thanksgiving to God. For the ministry of this service is not only fully supplying the needs of the saints but is also overflowing through many thanksgivings to God. Because of the proof given by this ministry, they will glorify God for your obedience to your confession of the gospel of Christ and for the liberality of your contribution to them and to all, while they also, by prayer on your behalf, yearn for you because of the surpassing grace of God in you. Thanks be to God for His indescribable gift! 2 Corinthians 9:10-15.

Do not turn aside and scorn collections your church takes up for building projects, outreach, mission trips, help to the poor, and especially for those in the household of faith. How do you scorn them? By not offering anything, by complaining about them, or offering an amount much smaller than you could do as a mere token, “so that the same would be ready as a bountiful gift and not affected by covetousness.”

Please read now My advice on giving offerings and it will balance it for you:

But just as you abound in everything, in faith and utterance and knowledge and in all earnestness and in the love we inspired in you, see that you abound in this gracious work also. I am not speaking this as a command, but as proving through the earnestness of others the sincerity of your love also. For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sake He became poor, so that you through His poverty might become rich. I give my opinion in this matter, for this is to your advantage, who were the first to begin a year ago not only to do this, but also to desire to do it. But now finish doing it also, so that just as there was the readiness to desire it, so there may be also the completion of it by your ability. For if the readiness is present, it is acceptable according to what a person has, not according to what he does not have. For this is not for the ease of others and for your affliction, but by way of equality— at this present time your abundance being a supply for their need, so that their abundance also may become a supply for your need, that there may be equality; as it is written, “He who gathered much did not have too much, and he who gathered little had no lack.” 2 Corinthians 8:7-15.

I love you. That is enough for today’s Life Lesson. We have much more to discuss in this matter of giving and receiving.