Tithing is an issue of ownership. One of the hardest things for many believers to do is to truly believe what is said in Psalm 50:7-10, Psalm 24:1 and countless other scriptures that "everything on the earth belongs to God." We're raised to believe it's our house, our family, our job and our money. Sometimes we can even find it within ourselves to GIVE some of it to "a good cause."

But God really doesn't need our money. God's plans are not dependent on whether or not you give. Tithing is an act of WORSHIP in which we RETURN to God a tenth of what he's trusted us to manage. This is to demonstrate that what we have is not ours, and we don't put our trust in the things we can earn or accumulate, but rather our trust is in God (Psalm 20:7).

We tithe on the whole amount (the gross) that comes in because God should be first (Leviticus 27:30). He's asked for the first fruits, and that's what we bring. We also view our church as what God referred to as the storehouse (Malachi 3:7-10). So you should give your whole tithe into a church that you call home. That allows the church to stand as a central resource for the needs of your community.

Offerings are a bit different. They happen when God's Spirit directs us to give over and above the tithe toward a specific thing that is advancing the Kingdom (2 Corinthians 8:2-5). It's not the result of an emotional appeal or making you feel bad because you have something and someone else doesn't, it should always be a response to something spiritual taking place. We all can grow to know the difference.

Above all, it's important not to see either of these practices as RULES. They're meant simply to demonstrate the content of your heart. When you take all of your trust off of your abilities and your earnings, and then you put that trust on God where it belongs, tithe and offering will be the overflow of a thankful heart.