The issue of tithes and offerings, has been a major controversy in recent times among Christians. However, whether one likes it or not, payment of tithes is a commandment. It is clearly stated in Malachi 3:10;
Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.
As for the issue of offerings, it had been there since in the days of the children of Isreal in the Bible.
Now, a lot of Christians argue about the essence of tithes, since it is the Pastors that consume all the money at the end of the day. Yes, this may be true. However, some pastors pay tithes also. This tithe is called "Tithe Of Tithes". Every minister is mandated to do this. See the passage below;
Numbers 18:26-28 KJV
Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe.  And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress.  Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD'S heave offering to Aaron the priest.
I would not assume that all pastors do this, because I know different churches have different doctrines. But if man of God is conversant and true to the word of God, he will do this with all sincerity. Churches that have good doctrines, make sure that all the pastors in charge of different branches, pay tithes to the higher branches. The higher branches in turn, pay tithe to the headquarters. That's how it is done. Just as in the above passage, the priests paid "tithe of tithes" to Aaron, because Aaron was the chief priest.
The tithe of tithes simply entails the minister calculating the total tithes for a particular month, and taking "1/10" of it to the higher branch. If the minister is the founder, and as such there is no higher church to take it to, he will pay the money to a motherless babies home, or give it to a very high ranking man of God. However most times in this case, the money is given to the less privileged.
To all those who feel cheated by the fact that their tithes are consumed by ministers, I want to urge them to repent from such thinking. These people pay tithes too. It is only after doing this, that they consume what is left over. Besides, even if they eat the tithe money, they have every right to, because they are workers of the temple of God, and that money is part of their reward for service. And the Bible says in Numbers 18:24
But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.
Also, Numbers 18:31 KJV
And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation. So please, brethren, pay your tithes to God and receive the blessings.
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