Tithe vs Offering in Scripture: Two Words, Two Directions

Category: Tithe

ma'aser (tithe) is built from eser (ten). ashar (to be rich) shares the same three consonants ע-ש-ר without vowel points — wordplay on the consonantal text, not proof of one root.

“And he gave him tithes of all… lest thou shouldest say, I have made Abram rich.”

Genesis 14:20, 22–23 (KJV, abridged)

Tithe (fixed) → minister who sows the Word; offering (voluntary) → building, poor, missions.

Deuteronomy 14:28–29: The third-year tithe stored locally fed the stranger, orphan, and widow (landless Levites also eligible) — which can look like one combined fund. Usual reading: Numbers 18:21 (annual) and Deuteronomy 14:22–29 (third-year) are two separate tithes, not one. The NT keeps the same split — Acts 6 and the Corinthian collection (1 Corinthians 16; 2 Corinthians 8–9) run poor relief apart from direct teacher support. Poor relief stays the Offering stream, parallel to Tithe for the one who teaches.

Category: Offering

“And in process of time it came to pass, that Cain brought of the fruit of the ground an offering unto the LORD. And Abel, he also brought of the firstlings of his flock and of the fat thereof. And the LORD had respect unto Abel and to his offering: But unto Cain and to his offering he had not respect.”

Genesis 4:3–5 (KJV)

Category: Tithe

“And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.”

Genesis 14:18–20 (KJV)

“And Abram said to the king of Sodom, I have lift up mine hand unto the LORD, the most high God, the possessor of heaven and earth, That I will not take from a thread even to a shoelatchet, and that I will not take any thing that is thine, lest thou shouldest say, I have made Abram rich.”

Genesis 14:22–23 (KJV)

Category: Tithe

“And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father’s house in peace; then shall the LORD be my God: And this stone, which I have set for a pillar, shall be God’s house: and of all that thou shalt give me I will surely give the tenth unto thee.”

Genesis 28:20–22 (KJV)

Category: Offering

“Speak unto the children of Israel, that they bring me an offering: of every man that giveth it willingly with his heart ye shall take my offering.”

Exodus 25:1–2 (KJV)

Category: Offering

“And Moses spake unto all the congregation of the children of Israel, saying, This is the thing which the LORD commanded, saying, Take ye from among you an offering unto the LORD: whosoever is of a willing heart, let him bring it, an offering of the LORD; gold, and silver, and brass… And they came, every one whose heart stirred him up, and every one whom his spirit made willing, and they brought the LORD’s offering to the work of the tabernacle of the congregation.”

Exodus 35:4–5, 21 (KJV, abridged)

Category: Offering

“Speak unto Aaron, and to his sons, and unto all the children of Israel, and say unto them, Whatsoever he be of the house of Israel, or of the strangers in Israel, that will offer his oblation for all his vows, and for all his freewill offerings, which they will offer unto the LORD for a burnt offering…”

Leviticus 22:18 (KJV, abridged)

Category: Tithe

“And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD’s: it is holy unto the LORD. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even whatsoever passeth under the rod, the tenth shall be holy unto the LORD.”

Leviticus 27:30–32 (KJV)

Category: Tithe

“And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.”

Numbers 18:21 (KJV)

Category: Tithe

“Unto the place which the LORD your God shall choose out of all your tribes to put his name there, even unto his habitation shall ye seek, and thither thou shalt come: And thither ye shall bring your burnt offerings, and your sacrifices, and your tithes, and heave offerings of your hand, and your vows, and your freewill offerings, and the firstlings of your herds and of your flocks: And there ye shall eat before the LORD your God, and ye shall rejoice in all that ye put your hand unto, ye and your households, wherein the LORD thy God hath blessed thee. And the Levite that is within thy gates; thou shalt not forsake him.”

Deuteronomy 12:5–7, 18–19 (KJV, abridged)

Category: Third-year welfare tithe (Law) → Offering today

Law: separate third-year welfare tithe — stored locally for the stranger, orphan, and widow (landless Levites also eligible); not the annual Levite tithe (Numbers 18:21). Today: poor relief from the offering.

“At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied.”

Deuteronomy 14:28–29 (KJV)

Category: Third-year welfare tithe (Law) → Offering today

Law: separate third-year welfare tithe — stored locally for the stranger, orphan, and widow (landless Levites also eligible); not the annual Levite tithe (Numbers 18:21). Today: poor relief from the offering.

“When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me.”

Deuteronomy 26:12–13 (KJV, abridged)

Category: Offering

“Honour the LORD with thy substance, and with the firstfruits of all thine increase: So shall thy barns be filled with plenty, and thy presses shall burst out with new wine.”

Proverbs 3:9–10 (KJV)

Category: Tithe

“And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly… And they faithfully brought in the tithes and the dedicated things.”

2 Chronicles 31:5, 12 (KJV, abridged)

Category: Tithe

“And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage.”

Nehemiah 10:37 (KJV, abridged)

Category: Tithe + Offering

“And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites.”

Nehemiah 12:44 (KJV)

Category: Tithe

“And I perceived that the portions of the Levites had not been given them: for the Levites and the singers, that did the work, were fled every one to his field.”

Nehemiah 13:10 (KJV)

Category: Tithe

“For the priest’s lips should keep knowledge, and they should seek the law at his mouth: for he is the messenger of the LORD of hosts.”

Malachi 2:7 (KJV)

Category: Tithe

“Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years.”

Amos 4:4 (KJV)

Category: Tithe + Offering

“Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse, for ye have robbed me, even this whole nation. 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.”

Malachi 3:8–10 (KJV)

Category: Tithe

“Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.”

Matthew 23:23 (KJV)

Category: Tithe

“But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.”

Luke 11:42 (KJV)

Category: Tithe

“I fast twice in the week, I give tithes of all that I possess.”

Luke 18:12 (KJV)

Category: Tithe

“Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils… And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth… And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham.”

Hebrews 7:4, 8–9 (KJV, abridged)

Category: Tithe

“For if the firstfruit be holy, the lump is also holy: and if the root be holy, so are the branches.”

Romans 11:16 (KJV)

Category: Tithe

“Let him that is taught in the word communicate unto him that teacheth in all good things.”

Galatians 6:6 (KJV)

Category: Tithe

“Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine. For the scripture saith, Thou shalt not muzzle the ox that treadeth out the corn. And, The labourer is worthy of his reward.”

1 Timothy 5:17–18 (KJV)

Category: Tithe

“If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things?”

1 Corinthians 9:11 (KJV)

Category: Tithe

“Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”

1 Corinthians 9:13–14 (KJV)

Category: Offering

“By faith Abel offered unto God a more excellent sacrifice than Cain, by which he obtained witness that he was righteous, God testifying of his gifts: and by it he being dead yet speaketh.”

Hebrews 11:4 (KJV)

Category: Offering

“But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.”

2 Corinthians 9:6–7 (KJV)

Category: Offering

“Be not deceived; God is not mocked: for whatsoever a man soweth, that shall he also reap.”

Galatians 6:7 (KJV)

Category: Offering

“And in those days, when the number of the disciples was multiplied, there arose a murmuring of the Grecians against the Hebrews, because their widows were neglected in the daily ministration. Then the twelve called the multitude of the disciples unto them, and said… look ye out among you seven men of honest report, full of the Holy Ghost and wisdom, whom we may appoint over this business… And the saying pleased the whole multitude: and they chose Stephen… whom they set before the apostles: and when they had prayed, they laid their hands on them.”

Acts 6:1–6 (KJV, abridged)

Category: Offering

“Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come. And when I come, whomsoever ye shall approve by your letters, them will I send to bring your liberality unto Jerusalem.”

1 Corinthians 16:1–3 (KJV, abridged)

Category: Offering

“Therefore, as ye abound in every thing, in faith, and utterance, and knowledge, and in all diligence, and in your love to us, see that ye abound in this grace also. For ye know the grace of our Lord Jesus Christ, that, though he was rich, yet for your sakes he became poor, that ye through his poverty might be rich… He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully.”

2 Corinthians 8:7–9; 9:6 (KJV, abridged)