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Erika F Puni, PhD 
Stewardship Ministries Director 
General Conference
““Stewardship is ALL of mmee 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
God, Offerings  Giving 
1.Giving is central to God’s nature 
2.God gave first in everything 
3.God gave the best in Jesus Christ 
4.God’s giving saves us from the death 
5.God expects and will accept the best 
from His people 
6.Freewill offerings are an expression 
of the giving of one’s self first to God
The Nature of Offerings 
1.Offerings are tangible expressions of a 
heart commitment to God 
2.What is given is something of value 
and meaning – it has a cost to the giver 
3.There is a benefit or blessing 
associated with the giving of offerings 
4.Offerings is a means of thanksgiving 
and praise to God 
5.Worship and joy are common 
denominators in the giving of offerings
Jesus and Offerings 
1.Jesus received and accepted gifts of 
worship and thanksgiving 
2.For Jesus, giving to God must be 
consistent with our love for others 
3.In giving, the motive and condition of 
the heart matters 
4.Giving is both personal and communal 
5.Worship includes giving in support of 
Christian ministry and the poor
Acceptable Giving 
1. Giving of our total self to God 
2. Giving that recognizes that God is first 
3. Expression of faith and total trust in God 
4. Response of love to God’s saving grace 
5. Voluntary act from a grateful heart 
6. Reflection of commitment to the mission 
and ministry of God through the church 
7. Outflow of a right relationship with God 
and my neighbor 
8. Giving is spontaneous, systematic and 
sacrificial
Expressions of Financial 
Stewardship 
TITHE OFFERINGS 
Belongs to God 
Belongs to God 
It is holy It is holy 
God specifies it Believer sets it 
Act of worship Act of worship 
Spiritual response Spiritual response 
Express loyalty Express gratitude
Giving Paradigm 
OLD NEW 
Financial Matter Spiritual Act 
Focus on Self 
Work oriented Grace oriented 
Emphasize obligation 
Focus on God 
Emphasize lordship 
Maintenance driven Mission driven 
Members are Donors Members are Stewards
DONORS or STEWARDS 
DONORS STEWARDS 
It’s About Me It’s About God 
It’s My Money 
It’s My Project It’s God’s Work 
I’m In Control 
It’s God’s Gifts 
God’s In Control 
Giving Is In-frequent Giving Is A Lifestyle 
The Amount Matters The Heart Matters
Seventh-day Adventist Practice 
Tithe 
Freewill 
Offerings 
Charity and 
Project Giving 
10% or 1/10th 
+ More than Tithe 
= Equal to Tithe 
- Less than Tithe 
+ More than Tithe 
= Equal to Tithe 
- Less than Tithe
Freewill Giving 
1.Is giving that recognizes God’s 
blessings that comes freely through 
His grace in Jesus Christ (Deut 16:17) 
2.Is giving that goes out of a heart full of 
gratitude and joy because of the love 
of God in Christ (2 Corinthians 8:12) 
Freewill giving is NOT about giving nothing; 
but the choice to give beyond the minimal 
(tithe).
God’s Love Covenant 
(Stewardship Outline of Malachi) 
Chapter 1. The Covenant is Broken 
- Because of unacceptable offerings 
Chapter 2. The Covenant is Compromised 
- Because of unfaithful leaders 
Chapter 3. The Covenant is Restored 
- With God’s presence and blessings 
Chapter 4. The Covenant is Executed 
- With a new generation of leaders
The Offerings Principle 
18 “If any of you presents a gift for a burnt 
offering to the LORD, either to fulfill a 
vow or as a freewill offering, 19 you must 
present a male without defect from the 
cattle, sheep or goats in order that it may 
be accepted on your behalf. 20 Do not 
bring anything with a defect, because it 
will not be accepted on your behalf.” 
Leviticus 22:18-20 (NIV)
Unacceptable Offerings 
“Oh, that one of you would shut the 
temple doors, so that you would not light 
useless fires on my altar! I am not pleased 
with you,” says the Lord Almighty, 
“and I will accept no offering from your 
hands.” Malachi 1:10 (NIV)
Unacceptable Offerings 
13 “When you bring injured, lame or 
diseased animals and offer them as 
sacrifices, should I accept them from 
your hands?” says the Lord. 14 “Cursed is 
the cheat who has an acceptable male in 
his flock and vows to give it, but then 
sacrifices a blemished animal to the 
Lord.” Malachi 1:13,14 (NIV)
Systematic Giving 
1.Is planned giving NOT impulse 
giving 
2.It starts with the return of tithe 
3.Follows with giving of offerings 
4.Make allowance for project giving 
5.Understands global and local needs 
6.Is regular giving 
7.Always focus on God and mission
Your Best Gift For God 
1 Therefore, I urge you, brothers and 
sisters, in view of God's mercy, to 
offer your bodies [total self] as a 
living sacrifice, holy and pleasing to 
God—this is your true and proper 
worship. 2 . . . be transformed by the 
renewing of your mind [heart]. 
Romans12:1-2 (NIV)
Tithes and GC 
General Conference 
Offerings 
flow up and 
down the 
DIVISION 
Church 
structure 
UNION 
CONFERENCE 
LOCAL CHURCH 
??? 
SDA ORGANISATIONAL STRUCTURE 
??? 
??? 
???
Stewardship Strategy 
Offering Systems Information and 
Communication 
Strategy 
Stewardship 
Education 
Pastor 
Local Church
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.
Department Contact 
Larry Evans - Associate Director 
Email: EvansL@gc.adventist.org 
Mario Nino - Associate Director 
Email: NinoM@gc.adventist.org 
Erika Puni - Director 
Email: PuniE@gc.adventist.org 
Website: www.adventiststewardship.com

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Tithe: Expression of My Faithfulness

  • 1. Erika F Puni, PhD Stewardship Ministries Director General Conference
  • 2. ““Stewardship is ALL of mmee 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
  • 3. Jesus Is Lord Of All Worship Leadership Relationships Possessions Finances Language
  • 4. 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
  • 5. God, Offerings Giving 1.Giving is central to God’s nature 2.God gave first in everything 3.God gave the best in Jesus Christ 4.God’s giving saves us from the death 5.God expects and will accept the best from His people 6.Freewill offerings are an expression of the giving of one’s self first to God
  • 6. The Nature of Offerings 1.Offerings are tangible expressions of a heart commitment to God 2.What is given is something of value and meaning – it has a cost to the giver 3.There is a benefit or blessing associated with the giving of offerings 4.Offerings is a means of thanksgiving and praise to God 5.Worship and joy are common denominators in the giving of offerings
  • 7. Jesus and Offerings 1.Jesus received and accepted gifts of worship and thanksgiving 2.For Jesus, giving to God must be consistent with our love for others 3.In giving, the motive and condition of the heart matters 4.Giving is both personal and communal 5.Worship includes giving in support of Christian ministry and the poor
  • 8. Acceptable Giving 1. Giving of our total self to God 2. Giving that recognizes that God is first 3. Expression of faith and total trust in God 4. Response of love to God’s saving grace 5. Voluntary act from a grateful heart 6. Reflection of commitment to the mission and ministry of God through the church 7. Outflow of a right relationship with God and my neighbor 8. Giving is spontaneous, systematic and sacrificial
  • 9. Expressions of Financial Stewardship TITHE OFFERINGS Belongs to God Belongs to God It is holy It is holy God specifies it Believer sets it Act of worship Act of worship Spiritual response Spiritual response Express loyalty Express gratitude
  • 10. Giving Paradigm OLD NEW Financial Matter Spiritual Act Focus on Self Work oriented Grace oriented Emphasize obligation Focus on God Emphasize lordship Maintenance driven Mission driven Members are Donors Members are Stewards
  • 11. DONORS or STEWARDS DONORS STEWARDS It’s About Me It’s About God It’s My Money It’s My Project It’s God’s Work I’m In Control It’s God’s Gifts God’s In Control Giving Is In-frequent Giving Is A Lifestyle The Amount Matters The Heart Matters
  • 12. Seventh-day Adventist Practice Tithe Freewill Offerings Charity and Project Giving 10% or 1/10th + More than Tithe = Equal to Tithe - Less than Tithe + More than Tithe = Equal to Tithe - Less than Tithe
  • 13. Freewill Giving 1.Is giving that recognizes God’s blessings that comes freely through His grace in Jesus Christ (Deut 16:17) 2.Is giving that goes out of a heart full of gratitude and joy because of the love of God in Christ (2 Corinthians 8:12) Freewill giving is NOT about giving nothing; but the choice to give beyond the minimal (tithe).
  • 14. God’s Love Covenant (Stewardship Outline of Malachi) Chapter 1. The Covenant is Broken - Because of unacceptable offerings Chapter 2. The Covenant is Compromised - Because of unfaithful leaders Chapter 3. The Covenant is Restored - With God’s presence and blessings Chapter 4. The Covenant is Executed - With a new generation of leaders
  • 15. The Offerings Principle 18 “If any of you presents a gift for a burnt offering to the LORD, either to fulfill a vow or as a freewill offering, 19 you must present a male without defect from the cattle, sheep or goats in order that it may be accepted on your behalf. 20 Do not bring anything with a defect, because it will not be accepted on your behalf.” Leviticus 22:18-20 (NIV)
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  • 17. Unacceptable Offerings “Oh, that one of you would shut the temple doors, so that you would not light useless fires on my altar! I am not pleased with you,” says the Lord Almighty, “and I will accept no offering from your hands.” Malachi 1:10 (NIV)
  • 18. Unacceptable Offerings 13 “When you bring injured, lame or diseased animals and offer them as sacrifices, should I accept them from your hands?” says the Lord. 14 “Cursed is the cheat who has an acceptable male in his flock and vows to give it, but then sacrifices a blemished animal to the Lord.” Malachi 1:13,14 (NIV)
  • 19. Systematic Giving 1.Is planned giving NOT impulse giving 2.It starts with the return of tithe 3.Follows with giving of offerings 4.Make allowance for project giving 5.Understands global and local needs 6.Is regular giving 7.Always focus on God and mission
  • 20. Your Best Gift For God 1 Therefore, I urge you, brothers and sisters, in view of God's mercy, to offer your bodies [total self] as a living sacrifice, holy and pleasing to God—this is your true and proper worship. 2 . . . be transformed by the renewing of your mind [heart]. Romans12:1-2 (NIV)
  • 21. Tithes and GC General Conference Offerings flow up and down the DIVISION Church structure UNION CONFERENCE LOCAL CHURCH ??? SDA ORGANISATIONAL STRUCTURE ??? ??? ???
  • 22. Stewardship Strategy Offering Systems Information and Communication Strategy Stewardship Education Pastor Local Church
  • 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. Department Contact Larry Evans - Associate Director Email: EvansL@gc.adventist.org Mario Nino - Associate Director Email: NinoM@gc.adventist.org Erika Puni - Director Email: PuniE@gc.adventist.org Website: www.adventiststewardship.com