Although people make up the church (body of Christ,) the physical building of the church is important, because through it we are able to fulfill God's plan of reaching the lost and take care of the family of God.

The church serves as the tabernacle of God, or more accurately, the people are the body or the temple of God. Today, pastors and those who work in the church are the equivalent of the Levites of the Old Testament. The Levites were given the responsibility of leading the nation spiritually by teaching the people to obey God's law.

The tithe as it was instituted by God in the Old Testament was for the purpose of taking care of the Levites and their families since they did not receive an inheritance in Canaan as did the other tribes. As long as your desire is to obey the principle of tithing and do so to the best of your ability, be at peace, God is pleased with you and he will fulfill His promises to you. God is not legalistic or difficult to please. However, you must be careful not to get caught up in legalism. He asks the question, “Which one of the ten one dollar bills is the tithe?” The answer is, “The first one that is spent or given.” Therefore, if the first check you write is for the tithe, you are tithing the first portion you've been given. In the example, the tithe is equal to $1 (10% of $10). In The Blessed Life, Pastor Robert used an example of having 10 one dollar bills. You cannot control taxes coming off your paycheck first but you can control what you do with the income once it's in your possession. Paying your tithe on the gross amount (your total compensation) even after the taxes or other expenses have been taken out is still tithing if it is the first portion you set aside or the first check you write. I recognize you as provider and sustainer of my life and I return the first portion of all that you give to me, as a testimony of my dependence on you.” By tithing you are saying, “God, you own everything and all I have comes from your hand. The tithe should truly be the first portion.

Pastor robert morris