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Erika F Puni, PhD 
Stewardship Ministries Director 
General Conference
TTHHEE TTWWOO SSIIDDEESS OOFF SSTTEEWWAARRDDSSHHIIPP 
LORD STEWARD 
Master Slave 
Creator Creature 
Owner Manager 
Receiver 
Giver 
Redeemer 
Redeemed
““Stewardship is ALL of me iinn rreessppoonnssee ttoo AALLLL ooff GGoodd”” 
NNAARRRROOWW VVIIEEWW BBRROOAADD VVIIEEWW 
TTiitthhee && OOffffeerriinnggss LLoorrddsshhiipp ooff CChhrriisstt 
CChhuurrcchh MMeemmbbeerr GGoodd aass OOwwnneerr 
BBeehhaavviioorr VVaalluueess 
HHeeaarrtt 
PPoocckkeett aanndd WWaalllleett 
PPrrooggrraamm 
LLiiffeessttyyllee
Jesus Is Lord Of All 
Worship 
Leadership 
Relationships 
Possessions 
Finances 
Language
Financial Stewardship 
Acknowledgment of God’s Creatorship 
Expression of Partnership with the Divine 
Commitment to the Lordship of Jesus 
Recognition of God’s Blessings of Grace 
Believers response of Love and Gratitude 
Demonstration of our Faith in Christ 
Living the Covenant Relationship with God
Theological Basis 
God is Creator and Owner of all things 
God is both Provider and Sustainer of life 
God is the Giver and Source of all Blessings 
God is a Personal Helper and Protector 
God alone is Worthy of our Worship 
God alone is Trustworthy
Fundamentals of Tithing 
Tithe is returned out of God’s blessings 
Tithe is returned based on income/increase 
Tithe is returned in CASH and in KIND 
Tithe is returned by the believer/disciple in 
relationship with God 
Tithe is returned for the believer’s benefit 
Tithe is returned as an act of worship 
Tithe is returned to God – His storehouse
The Tithing Principle 
30 “A tithe of everything from the land, 
whether grain from the soil or fruit from 
the trees, belongs to the LORD; it is holy 
to the LORD. 32 Every tithe of the herd 
and flock—every tenth animal that passes 
under the shepherd’s rod—will be holy to 
the LORD. 33 No one may pick out the 
good from the bad or make any 
substitution.” Leviticus 27:30-33 (NIV)
Dr. Kegalale Gasennelwe, Gaborone, Botswana
Tithe: Expression of My Faithfulness
Tithe: Expression of My Faithfulness
Tithe: Expression of My Faithfulness
Tithe: Expression of My Faithfulness
Tithe: Expression of My Faithfulness
Application of Tithe 
Principle Meaning 
Belongs to God 
We don’t keep it 
It is holy We don’t take/use it 
God specifies it We obey and follow 
Act of worship It’s about God 
Spiritual response It’s about the Heart 
Expression of loyalty It’s about faithfulness
Key OT Tithe Passages 
1. Genesis 14 – Abraham returned Tithe 
2. Genesis 28:10-22 – Jacob promised Tithe 
3. Leviticus 27:30-33 – Tithing Legislation 
4. Numbers 18:21-32 – Priests and Levites 
5. Deuteronomy 12,14,16 – Central Sanctuary 
6. 2 Chronicles 31:4-6,12 – Hezekiah Reform 
7. Nehemiah 10,12,13 – Covenant Renewal
Tithe Restated 
1.Tithing acknowledges God as Creator  Owner 
2. Tithe is an expression of personal worship 
3. Tithe is to be returned to God first 
4. Tithe is to be returned to the storehouse 
5. Tithe is returned by tithe recipients to God 
6. Tithe is holy at all times (OT, NT, and beyond) 
7. Tithe is not tied to the Levitical system only
Pastoral Leadership 
1.Preaches on biblical stewardship 
2.Teaches financial stewardship 
3.Promotes tithe and offerings as lifestyle 
4.Reports and affirm church faithfulness 
5.Models leadership integrity by example 
6.Lifts up Jesus and focus on the heart 
7.Connects members to God’s mission
Stewardship Strategy 
Offering Systems Information and 
Communication 
Strategy 
Stewardship 
Education 
Pastor 
Local Church
Stewardship Messengers 
“For the lips of a priest ought to 
preserve knowledge, and from his 
mouth men should seek instruction-because 
he is the MESSENGER of the 
Lord Almighty.” Malachi 2:7 (NIV)
The Message of Malachi: God was 
calling Israel (both its leaders and people) 
to return to Him; to be faithful in their 
worship and covenant relationship with 
Him (Mal 1:1-8; 2:11). 
The Leadership Challenge: God 
admonishes priests to honor Him by being 
faithful to their sacred calling as 
“messengers” of His word to the people 
(Malachi 2:1-9).
Textual Observation: The role of the 
priest was to communicate clearly to the 
people the instructions and will of God - 
to love Him fully - and return to Him 
(Malachi 2:6). 
Ministry Application: Our work as 
stewardship educators is to challenge 
God’s people into a personal 
relationship with Jesus, and to remind 
them of their God-given responsibility 
as Christian stewards in the matter of 
tithe and offerings.
Our Stewardship Message 
God made all things and He has sustained 
them by His power. As Creator God He owns 
everything including us – the totality of our 
human life and experience. This God – Jesus 
Christ - is Savior and King of the universe. As 
His subjects, we live for Him; and our purpose 
in life is to honor Him by surrendering our 
hearts and everything that we are and have to 
His control. As stewards of His kingdom, 
we’re also partners with Him in His mission in 
the world to make disciples of all peoples.
Blessings Formula 
90% + God’s Blessing = B+ 
100% - God’s Blessings = B-Even 
at a 100% income level, we will still be 
short of meeting our 100% needs; but in 
returning to God His 10% (tithe), He will 
increase our 90% (remaining income) to 
meet all of our 100% needs.
God’s Promise 
“Test me in this,” says the Lord 
Almighty, “and see if I will 
not throw open the floodgates 
of heaven and pour out so 
much blessing that you will 
not have room enough for it.” 
Malachi 3:10 (NIV)
Floodgates are adjustable gates used to 
control water flow in flood barriers, reservoir, 
river, stream, or levee systems.

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Tithe: Expression of My Faithfulness

  • 1. Erika F Puni, PhD Stewardship Ministries Director General Conference
  • 2. TTHHEE TTWWOO SSIIDDEESS OOFF SSTTEEWWAARRDDSSHHIIPP LORD STEWARD Master Slave Creator Creature Owner Manager Receiver Giver Redeemer Redeemed
  • 3. ““Stewardship is ALL of me iinn rreessppoonnssee ttoo AALLLL ooff GGoodd”” NNAARRRROOWW VVIIEEWW BBRROOAADD VVIIEEWW TTiitthhee && OOffffeerriinnggss LLoorrddsshhiipp ooff CChhrriisstt CChhuurrcchh MMeemmbbeerr GGoodd aass OOwwnneerr BBeehhaavviioorr VVaalluueess HHeeaarrtt PPoocckkeett aanndd WWaalllleett PPrrooggrraamm LLiiffeessttyyllee
  • 4. Jesus Is Lord Of All Worship Leadership Relationships Possessions Finances Language
  • 5. Financial Stewardship Acknowledgment of God’s Creatorship Expression of Partnership with the Divine Commitment to the Lordship of Jesus Recognition of God’s Blessings of Grace Believers response of Love and Gratitude Demonstration of our Faith in Christ Living the Covenant Relationship with God
  • 6. Theological Basis God is Creator and Owner of all things God is both Provider and Sustainer of life God is the Giver and Source of all Blessings God is a Personal Helper and Protector God alone is Worthy of our Worship God alone is Trustworthy
  • 7. Fundamentals of Tithing Tithe is returned out of God’s blessings Tithe is returned based on income/increase Tithe is returned in CASH and in KIND Tithe is returned by the believer/disciple in relationship with God Tithe is returned for the believer’s benefit Tithe is returned as an act of worship Tithe is returned to God – His storehouse
  • 8. The Tithing Principle 30 “A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. 32 Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD. 33 No one may pick out the good from the bad or make any substitution.” Leviticus 27:30-33 (NIV)
  • 9. Dr. Kegalale Gasennelwe, Gaborone, Botswana
  • 15. Application of Tithe Principle Meaning Belongs to God We don’t keep it It is holy We don’t take/use it God specifies it We obey and follow Act of worship It’s about God Spiritual response It’s about the Heart Expression of loyalty It’s about faithfulness
  • 16. Key OT Tithe Passages 1. Genesis 14 – Abraham returned Tithe 2. Genesis 28:10-22 – Jacob promised Tithe 3. Leviticus 27:30-33 – Tithing Legislation 4. Numbers 18:21-32 – Priests and Levites 5. Deuteronomy 12,14,16 – Central Sanctuary 6. 2 Chronicles 31:4-6,12 – Hezekiah Reform 7. Nehemiah 10,12,13 – Covenant Renewal
  • 17. Tithe Restated 1.Tithing acknowledges God as Creator Owner 2. Tithe is an expression of personal worship 3. Tithe is to be returned to God first 4. Tithe is to be returned to the storehouse 5. Tithe is returned by tithe recipients to God 6. Tithe is holy at all times (OT, NT, and beyond) 7. Tithe is not tied to the Levitical system only
  • 18. Pastoral Leadership 1.Preaches on biblical stewardship 2.Teaches financial stewardship 3.Promotes tithe and offerings as lifestyle 4.Reports and affirm church faithfulness 5.Models leadership integrity by example 6.Lifts up Jesus and focus on the heart 7.Connects members to God’s mission
  • 19. Stewardship Strategy Offering Systems Information and Communication Strategy Stewardship Education Pastor Local Church
  • 20. Stewardship Messengers “For the lips of a priest ought to preserve knowledge, and from his mouth men should seek instruction-because he is the MESSENGER of the Lord Almighty.” Malachi 2:7 (NIV)
  • 21. The Message of Malachi: God was calling Israel (both its leaders and people) to return to Him; to be faithful in their worship and covenant relationship with Him (Mal 1:1-8; 2:11). The Leadership Challenge: God admonishes priests to honor Him by being faithful to their sacred calling as “messengers” of His word to the people (Malachi 2:1-9).
  • 22. Textual Observation: The role of the priest was to communicate clearly to the people the instructions and will of God - to love Him fully - and return to Him (Malachi 2:6). Ministry Application: Our work as stewardship educators is to challenge God’s people into a personal relationship with Jesus, and to remind them of their God-given responsibility as Christian stewards in the matter of tithe and offerings.
  • 23. Our Stewardship Message God made all things and He has sustained them by His power. As Creator God He owns everything including us – the totality of our human life and experience. This God – Jesus Christ - is Savior and King of the universe. As His subjects, we live for Him; and our purpose in life is to honor Him by surrendering our hearts and everything that we are and have to His control. As stewards of His kingdom, we’re also partners with Him in His mission in the world to make disciples of all peoples.
  • 24. Blessings Formula 90% + God’s Blessing = B+ 100% - God’s Blessings = B-Even at a 100% income level, we will still be short of meeting our 100% needs; but in returning to God His 10% (tithe), He will increase our 90% (remaining income) to meet all of our 100% needs.
  • 25. God’s Promise “Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it.” Malachi 3:10 (NIV)
  • 26. Floodgates are adjustable gates used to control water flow in flood barriers, reservoir, river, stream, or levee systems.