This portion appraises Osun Baptist Conference practices of tithes and offerings in line with their biblical practices in terms of payers, types, objects, and their disbursement. Considering Leviticus 27:30-32 and Malachi 3:8-10, it was discovered that the seed of the land or the fruits of the trees, the tithe of the herd or of the flock belonged to the Lord. In a nutshell, both farm products and animals were offered as tithes in Old Testament. It was a command to tithe which must be obeyed. In the Osun Baptist Conference, money is the only object of tithe. Farmers are requested to sell their products and animals and then pay their money values as tithe.
Table 4.6a1: Who pays tithe in your church?
Frequency Percentage %
Salary earners only - -
Non- salary earners only - -
Every member of the church, whether young or old, salary earners or non- salary earners
300 100%
Table 4.6a2: Who pays offerings in your church?
Frequency Percentage %
Salary earners only - -
Non- salary earners only - -
Every member of the church, whether young or old, salary earners or non- salary earners
300 100%
The tables above show that tithe and offerings are paid by every member of the church as the case may be. Salary earners, business men and women, farmers, artisans, students and other group of people including children and the aged all pay tithe and offerings to the church. Thus 300 (100%) of our respondents submitted that all members of the local Baptist Church pay tithe and offerings.
UNIVERSITY OF IBADAN LIBRARY
115
Table 4.6b1: How many types of tithes do you practice in your church?
Frequency Percentage %
One type 300 100%
Two types - -
Others, specify - -
Total 300 100%
Table 4.6b2: How many types of offerings do you practice in your church?
Frequency Percentage %
One type - -
Two types - -
Many types 300 100%
Total 300 100%
The tables above show that all the 300 (100%) respondents specified that their churches are practicing only one type of tithe. We discovered that few churches of recent are also teaching the giving of “fruit fruits”. This is different from tithe or offering because it is giving of 100% of the first income of the individual giver. This is done once in the year. This may be the first salary of the year in January or first salary of a newly employed person anytime of the year. This is not the tithe since it has no specific proportion, but the whole income. Proverb 3:9-10 which says “Honour the Lord with your wealth, with the first fruits of all your crops; then your barns will be filled to overflowing, and your vats will brim over with new wine” (NIV) is always quoted by those who practice the first fruits offerings. Offerings on the other hand are of different types depending on the church.
UNIVERSITY OF IBADAN LIBRARY
116
Table 4.6c1: What is/are the object(s) of tithe in your church?
Frequency Percentage %
Money 300 100%
Animals - -
Farm products - -
Others, specify - -
Total 300 100%
Table 4.6c2: What is/are the objects of offerings in your church?
Frequency Percentage %
Money 300 100%
Animals - -
Farm products - -
Others, specify - -
Total 300 100%
The tables above show that all the 300 (100%) respondents submitted that the tithes and offerings of their churches are paid in cash only. In these churches, farmers bring their first fruits like yam, maize, vegetables, fruits, pepper, tomatoes etc in small quantity and not as tithes or offerings.
Table 4.6d1: How is tithe disbursed in your church?
Frequency Percentage %
Purely on Evangelism - -
To pray Workers’ salary, evangelism and general needs of the church
300 100%
Total 300 100%
UNIVERSITY OF IBADAN LIBRARY
117
Table 4.6d2: How is offerings disbursed in your church?
Frequency Percentage %
Purely on Evangelism - -
Workers’ salary, evangelism and general needs of the church
300 100%
Total 300 100%
The tables above show that in Osun Baptist Conference, the tithes and offerings are spent on several needs of the church and not on a specific course. Both are lumped together to take care of workers’ salary, building projects, evangelism, social action projects etc.
Table 4.6e: Do you agree that after paying church workers’ salary from tithes, the rest income should be spent on Evangelism?
Frequency Percentage
Yes 180 60%
No 120 40%
Total 300 100%
The above table shows that 180 (60%) respondents agreed that after paying all church workers’ salary, from tithe, the remaining income should be disbursed on evangelism, while 120 (40%) respondents disagreed with this opinion.
Table 4.6f: Do you agree with the proposal that members should be allowed to give whatever they have as tithe apart from cash?
Frequency Percentage
Yes 240 80%
No 60 20%
Total 300 100%
UNIVERSITY OF IBADAN LIBRARY
118
Of the sampled population, 240 (80%) of the respondents as shown in the table above agreed that members should not be hindered from giving tithes both in cash and kind as seen in the Bible. This will improve the revenue base and also enlarge the social ministries of the Conference.
Summarily, the types of tithes and offerings, object of tithes and offerings and their disbursement are not fully in line with biblical practices. While the Old Testament emphasizes three tithes, namely: the Levites’, the Great Feasts and the Poor tithes, and the New Testament emphasizes giving according to grace and of higher proportion, the Osun Baptist Conference is practicing just one tenth tithe. Also, objects of tithes and offerings in the Bible have been farm products, animals, gold, silver, money etc. The Osun Baptist Conference receives money as the only object of tithes and offerings. The disbursement of both tithes and offerings is not in any way in alignment with the Old Testament or New Testament practices. The tithes were consumed by the Levites, the orphans, widows, strangers, and travellers in the Old Testament. The needy were given gifts in the New Testament. Offerings of Old Testament were offered to God and certain parts were for the priest and Levities but the Osun Baptist Conference does not separate either of these. While we agree that animals were no longer given as offerings in the New Testament because there was no need for blood sacrifices, yet they can be used tithes and offerings offered to take care of those in need in the church. The hungry could be fed with farm products offered as tithe or offerings.
Rev. Dr. Paul Kolawole (the Osun Baptist Conference Chairman) in his response to our interview stated that to agree with whether tithes should be spent on evangelism or not and whether material things should be allowed as tithe, we need to harmonise the two Testaments practices and then draw our conclusion as a denomination. This will help us not to be in trouble later if we agree on the above suggestions.
Our response to this is that if tithe was not legalistic in the New Testament and people give graciously, the Osun Baptist Conference Churches can agree on voluntary tithing with a proportion. Also, members should be encouraged not to be dependants but givers. If we look at the apostolic era giving in Acts 2:41-47; 4:32- 37, where believers sold their lands and brought the money to the apostles’ feet to be distributed to those in
UNIVERSITY OF IBADAN LIBRARY
119
need, we would discover that it could not be sustained. Later, believers in Jerusalem were in great need and Paul had to plead for financial help from the Gentile believers. Wisdom should be applied in giving. God is not requesting that both capital and gain be tithed. If the total money from sales is donated, where will the giver get more money to tithe. The practice of the early believers where all income was given out with nothing left later rendered the givers to be in need. This must not be practiced. We should therefore give proportionately and graciously. Steady giving, leaving more flows of income would be the best practice of giving to God’s work.