Jesus is the High Priest over the house of God in the New Testament. In the spirit, He receives our tithes and presents them to the Father in heaven. But who receives them here on earth?
Second Chronicles 31:4,5 says that the priests and Levites, or the ministry, received the tithe that they might be encouraged. This is not an issue that we can handle lightly. As the Head of the church, Jesus is the One who should be directing where the tithe should go. The proper way to handle it is to pray and ask Him where to put it.
Under the Old Covenant, the tithe was brought mainly into the temple in Jerusalem and the local synagogue. In the New Testament, the local church is the backbone of the body of Christ. Malachi 3:10 tells us, 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.
Meat is spiritual revelation. Wherever you are receiving revelation, that is where your tithe should go. You receive mostly from your own church, that is, if it is preaching the uncompromised Word.
But let us also notice that Paul said that the church at Philippi supported him. As an apostle, he traveled extensively ministering the Word. If there is a ministry which has fed you spiritual meat and you want part of your tithe to go there, you ought to be able to make note of that when you bring your tithe check into the local church.
I received a check from a church in Houston, Texas, one day and I thought, “I wonder why they’re sending me a check?” Later, I found out that the pastor had told the congregation, “If you are bringing your tithe today and there is a specific ministry which has fed you spiritually outside this church, just make a note of it and we will see that they receive a check.” That pastor is receiving the tithe in love and faith and righteousness. The people are giving it that way as well.
God is looking for a people who will handle their tithing as holy. He is seeking those who will ask Jesus where He wants His money to go. Are you one whom the Father can trust? Will you allow Jesus to direct your giving? If you are, God will open the windows of heaven and pour out a blessing so rich, so abundant that you will not be able to contain it!
Let me provide you with a sample confession for your tithe based on Deuteronomy 26. First read that entire chapter. Then relate it to the New Testament and hold your tithe before the Lord as you say out loud:
“We profess this day unto the Lord God that we have come into the inheritance which the Lord swore to give us. We are in the land which You have provided for us in Jesus Christ, the kingdom of Almighty God (Col. 1:13). We were sinners serving Satan; he was our god, but we called upon the name of Jesus and You heard our cry and delivered us from the power and authority of darkness and translated us into the kingdom of Your dear Son.”
“Jesus, as our Lord and High Priest, we bring the firstfruits of our income to You and worship the Lord our God with it. We rejoice in all the good which You have given to us and our household. We have hearkened to the voice of the Lord our God and have done according to all that He has commanded us. Now look down from Your holy habitation from heaven and bless us as You said in Deuteronomy 26:14,15 and Malachi 3:10,11.”