By Randy Maxwell, Washington Conference vice president for administration

I recently read a sermon on tithing by a pastor who admitted to struggling with how to preach it to his congregants.
I have been a member of the Seventh-day Adventist faith community all my life, and I have experienced many approaches to tithe—some good, some not so good. Guilt is a common approach that may boost giving initially, but it has no staying power and comes from a place of fear rather than love.
The sermon presented three ways to approach tithe—covenant, legalism, and worship. The covenantal approach applies parts of the Mosaic Law (Leviticus 27:30–33; Numbers 18:21–32; Deuteronomy 14:22–29) to New Covenant Christians. Many see no relevance for this approach for God’s people today.
The legalistic approach is easier to reject. Jesus rebuked this kind of tithing in Matthew 23:23–24. Tithe is not to be used as leverage to gain favors with God or to boost one’s sense of righteousness. Guilt tactics fall under this approach and do not please God.
Tithing as worship, however, finds its roots in Genesis 14:17–24, before the Mosaic Law, when Abram gives a tenth to Melchizedek (see also Jacob’s example in Genesis 28:10–22). It is an acknowledgment that God owns it all and is the Provider of everything we have and need. In thankfulness, we return the tithe as an act of worship.