God is spirit. But why does the Eternal Spirit, the Creator of the heavens and the earth, ask for material offerings from those who follow Him? What is the significance of tithes and offerings, in practice, if they are not utilized by the Spirit?

Firstly, tithes and offerings are the materialization of an offering-giver’s feelings for God.

Secondly, tithes and offerings stand as witnesses in the final judgement about the lives of those who give them.

Scripture says:

By faith Abel offered to God a more excellent sacrifice than Cain, through which he obtained witness that he was righteous… Hebrews 11:4.

Understand that “through which he obtained witness that he was righteous” means that because Abel’s sacrifice was accepted, it bore witness that he was righteous. The quality of his sacrifice made him righteous in the eyes of God.

In other words, Abel’s offering testified in his favor, defended him and paid the price of his defects. It made him righteous. Because of this there are two facts to consider about his sacrifice.

1. It argued in his defense on earth because his heart was faultless towards Him who is Spirit. This is pure faith.
2. It will argue in his defense in heaven on the day of his judgement.

Cain and Abel symbolize the two types of offerings that people place before God. Believe it or not, the Bible teaches that tithes express loyalty, and offerings materialize the sincerity of our love for the LORD.

Both tithes and offerings are types of the Son of God, Jesus Christ. He was the Offering of God for the salvation of those who believe. As Offering, He has been a faithful and just Witness of those who unconditionally surrender to Him. And so, here on earth, if we confess our sins, He is faithful and just to forgive us our sins and to cleanse us from all unrighteousness (1 John 1:9), and make us righteous before the Father.

In heaven, before His throne, offerings will accuse or defend offering-givers.

These things says the Amen, the Faithful and True Witness (Jesus), the Beginning of the creation of God… Revelation 3:14