Gen 14:20, And blessed be God Most High, Who has delivered your enemies into your hand." And he gave him a tenth of all. 
	This morning we come to the end of our discussion of tithes and offerings. This was not an easy subject to broach, as we have stated previously. It is too possible to seem to be asking for financial support, making it a matter of self interest. Lord willing, last week we considered the aspect of the ministerial responsibility before God as to this and every subject that is brought before God’s People for their instruction and edification. Before the Lord, there are only two reasons to engage in this subject matter. 
The first, as we have emphasized and will always emphasize, is that we are to bless the Lord in our tithes and offerings. This is to be the primary goal of all our obedience unto the Lord. 
Tithing is a personal matter between each one of us and the Lord as to what pleases Him in the lives that we live before Him and before man. We have seen that there are a number of reasons to tithe in the plan of God, but it all comes down to our personal relationship with God. He will direct and guide and make every avenue available for our edification of what pleases Him and what blesses Him, if that is our heart unto Him.
The second aspect is that it would be absolutely irresponsible of me not to bring this to our attention and to the attention of the children who are being taught of the Lord in our fellowship. We miss a great blessing of God if we do not bring our tithes and offerings before Him. This is something that holds great promise from God as to the faithful response that He will pour forth upon those who are so inclined to honor Him in this manner. To not encourage each one of us to have this out with the Lord would be tantamount to withholding a wonderful and marvelous blessing from the Lord’s flock. It would lessen the joy of the Lord’s life within His people.     
	The fact of this joy in the Lord through giving was highlighted by Our Lord Jesus Christ in His calling attention to the poor widow as she made her offering unto God. Mark 12:41-44, And He sat down opposite the treasury, and began observing how the multitude were putting money into the treasury; and many rich people were putting in large sums. And a poor widow came and put in two small copper coins, which amount to a cent. And calling His disciples to Him, He said to them, "Truly I say to you, this poor widow put in more than all the contributors to the treasury; for they all put in out of their surplus, but she, out of her poverty, put in all she owned, all she had to live on." 
	Notice that Christ was dealing with the heart of giving in this account. The rich were giving of their portions in large quantities. There was nothing wrong with that. Christ was not pointing out that they were lording their gifts over the others. No comment is made in that regard at all, even though some have tried to argue that type of interpretation. Jesus is simply showing the spirit of the giving that was taking place. Those who had much were giving large sums of money while this poor widow could only give her two coins. But, in the giving of those two coins, she was giving everything she had unto the Lord. The contrast was between what she was keeping for herself over what she felt she needed to give to God, which was everything that she had to live on. She so trusted the Lord to provide her every need that she gave her every means of sustenance freely unto Him. 
	Those who were rich were giving much larger sums of money, but they had much still left for their own provisions. They were generous to a point, but not to the same point as this widow. They kept to themselves greater sums of money, and were meeting the requirements of the tithes and offering. Many were just following the letter of the Law and the Levitical obligations they were under. While they could afford to give more, they were not so generous as to completely offer up to God their everything. Seemingly, they were not so inclined to trust God to meet their every need as was this widow.
	As well, we see a similar attitude of giving to God everything in the early church as recorded in Acts 4:32-36. And the congregation of those who believed were of one heart and soul; and not one of them claimed that anything belonging to him was his own; but all things were common property to them. And with great power the apostles were giving witness to the resurrection of the Lord Jesus, and abundant grace was upon them all. For there was not a needy person among them, for all who were owners of land or houses would sell them and bring the proceeds of the sales, and lay them at the apostles' feet; and they would be distributed to each, as any had need. They were of the same mind and heart that all that was given was given by God and to be used as He so deemed appropriate. They were willing to offer up all that they had in order to please God and count on Him for their every provision.
	Let it be very clear that I am not at all advocating that we, as a fellowship, sell all our possessions and pool the proceeds. I am also not stating that it is wrong to own homes and clothing and earthly goods. The point that is before us is the manner in which we regard those things that God has given us. Do we count on them to meet our every need or do we count on God in freely offering up to Him all that we have if that is His direction in our lives? Is our provision and satisfaction in life based on what we have or is it wholly set in Him, to Whom we belong? 
	This is the heart of the giving of tithes and offerings on our part. We can count out every penny and give a tenth of everything, which is the meaning of the word tithe, a tenth. But in so doing, do we then consider that the rest belongs to me to do as I please, or is it still the Lord’s to use as He directs without squabbling and arguing with Him? When we are of the heart that all belongs to God, we will then, in all likelihood, find ourselves not only giving the tenth, but all that He puts on our hearts in offering our all unto Him. 
	Here we have the distinction between tithes and offerings. To tithe is to give exactly that tenth portion as symbolic that all belongs to God to meet the needs of His ministry unto us. To then give our offerings is to give above and beyond that tenth part in the complete heart that all truly does belong to God. Often offerings are given for very specific needs that the Lord may lay upon our hearts, such as support of our missionaries and those in need, as but a couple of examples. Sometimes it is as the Lord makes so fully evident in our hearts the joy of Who He is that we are caused to just give more unto Him than words and song and praise. We are led to give of our earthly goods so as to completely be honoring unto Him. 
In every aspect, the heart with which we bring our tithes and offerings is the symbolic and joy-filled representation that we know the One Who meets our every need. We show in practicality that He keeps us unto Himself now and forevermore. In that reality, we find our complete blessing from God. 
	Once again, with greatest emphasis, let it be very clear that we do not give tithes and offerings for what God will do for us. We are not mercenary in our gifts of money and our obligations of ministerial support. We give fully and freely for the single purpose of blessing God to the utmost. The blessing that we receive is the response from God’s heart that He is pleased with our every delight in Him.
	This was at the core of what the Prophet Malachi was facing with regard to the tithes and offerings that were not being given by the People of God. God had very harsh words to deliver to His people through the Prophet as we read, again, in Mal 3:8-10. "Will a man rob God? Yet you are robbing Me! But you say, 'How have we robbed Thee?' In tithes and offerings. "You are cursed with a curse, for you are robbing Me, the whole nation of you! "Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this," says the Lord of hosts, "if I will not open for you the windows of heaven, and pour out for you a blessing until it overflows. 
	Notice that God regarded it as robbery when the people were not bringing forth their tithes and offerings unto Him. It was not just the practical aspect of the money, but the hearts that did not honor God and thereby felt no need to offer up to Him of all that He provided for them. They were of the opinion that they had earned the provisions for themselves and therefore owed nothing to God. Their eyes were blinded to the reality that all they had came through every provision of God in the light of His sun shining on their crops and their livestock. It was His grass that kept the animals fed and His water that kept them alive. The work of their hands was exalted above His wondrous operating Hand of grace and mercy and life. They forgot that He was the One in making all His laws of nature to work together for their benefit.  
The Writer of the Proverbs recognized this in Prov 3:5-10. Trust in the Lord with all your heart, And do not lean on your own understanding. In all your ways acknowledge Him, And He will make your paths straight. Do not be wise in your own eyes; Fear the Lord and turn away from evil. It will be healing to your body, And refreshment to your bones. Honor the Lord from your wealth, And from the first of all your produce; So your barns will be filled with plenty, And your vats will overflow with new wine. 
	The physical and spiritual blessing of the Lord’s every manifestation will follow our heart’s desire to honor Him. It will be the manner of God showing forth His heart’s satisfaction with our recognition that everything comes from Him and is returned unto Him with all joy and gladness in our being His people, redeemed by His mighty hand of salvation. We know that He will meet our every need and we freely give unto Him because of Who He is and not because our giving will cause Him to respond in greater measure. 
When we give back simply because we want to bless God, we will know the joy expressed in Deut 12:5-7. But you shall seek the Lord at the place which the Lord your God shall choose from all your tribes, to establish His name there for His dwelling, and there you shall come. And there you shall bring your burnt offerings, your sacrifices, your tithes, the contribution of your hand, your votive offerings, your freewill offerings, and the first-born of your herd and of your flock. There also you and your households shall eat before the Lord your God, and rejoice in all your undertakings in which the Lord your God has blessed you.
Please note the fact that, as His people, we will be blessed by the Lord in undertakings that will cause rejoicing in our bringing of offerings and tithes to God. We will know a complete harvest of God’s blessedness in the manner of our walk on this earth. We will eat of the plentiful treasures of God’s glory to the complete measure of His satisfaction in our lives. 
This rejoicing in God’s blessing will not be limited to just us, but it will include all those whom God puts into our families and our fellowship. Deut 12:11+12, then it shall come about that the place in which the Lord your God shall choose for His name to dwell, there you shall bring all that I command you: your burnt offerings and your sacrifices, your tithes and the contribution of your hand, and all your choice votive offerings which you will vow to the Lord. And you shall rejoice before the Lord your God, you and your sons and daughters, your male and female servants, and the Levite who is within your gates, since he has no portion or inheritance with you. 
This is the reason that not teaching our young to gladly give their tithes and offerings is withholding from them the same joy and blessing that is ours in the Lord. It is the responsibility of parents and grandparents to share fully with our entire family in the blessing of God witnessed as He is honored in our giving unto Him.
And, finally, we reiterate the fact that we are to be joyful in the every manner of our giving freely unto God as He so directs in our hearts and lives. 2 Cor 9:6+7, Now this I say, he who sows sparingly shall also reap sparingly; and he who sows bountifully shall also reap bountifully. Let each one do just as he has purposed in his heart; not grudgingly or under compulsion; for God loves a cheerful giver. 
We end with this encouragement from the Lord’s Word. Our tithes and offerings are not a compulsory action on our part. If we are doing so because we feel that if we don’t we will suffer consequences, then we had best seek the Holy Spirit to deal with our hearts unto the purpose of revealing the true attitude of giving. We are to give and to give freely in our tithes and offerings because we want to please and to bless the Lord. Any other reason is tainted and a defilement of the manner in which God makes known His grace and His mercy and His blessing in our lives. 
To know God in a living manner is to come to that place where all that we possess means nothing except that it will serve Him just as our lives are for the single purpose of serving Him. God loves a cheerful giver because that cheerfulness is the complete expression that God is our everything. It declares that He deserves every expression of our ability to honor Him in truth, in praise, in song, in worship, and in offering up all that would bless and honor and glorify Him. So be it!
And blessed be God Most High, Who has delivered your enemies into your hand." And he gave him a tenth of all. Amen.

			
			
This morning’s benediction is Ps 68:19. Blessed be the Lord, who daily bears our burden, The God who is our salvation. Selah. Amen.