Purpose of Study The purpose of this paper is not to be critical, but rather to follow the example of the Berean

Jews. Pastors should not be concerned with financial gain; we should focus on the truth of Scripture and the will of God, trusting that our heavenly Father knows our needs. Like the Berean Christians, we should search the Scriptures daily to discover God's message for our lives. "Now the Bereans were of more noble character than the Thessalonians, for they received the message with great eagerness and examined the Scriptures every day to see if what Paul said was true." (Acts 17:11) This is an example for all who hear preachers explain the Bible. These open-minded Jews did not accept what the apostle Paul said uncritically, but they examined the Scriptures to see if his teaching was sound. This was not an emotional response to the gospel, but one based on intellectual conviction. This type of response believes that no interpretation or doctrine should be accepted passively. Instead it must be examined carefully by a personal study of the Scriptures. Below are the summary of my research purpose. This Thesis is intends to reveal Biblical teaching concerning Tithing especially, what the Old, and the New Testament say about tithing, so that it will lead People to take decision on it. It also intends to help Christian who will lay hands on this essay to give joyfully to the Lord. Significant of Study The study will be of value in the preliminary development of a broader theology of giving that embraces the continuity of both Old and New Testaments, while recognizing the discontinuity in function and fulfilment. The subject has gained interest outside of the church in recent years; a newspaper article on the topic demonstrates that there is confusion and disagreement among individuals and denominations, Tithing ranges from a requirement to a suggestion, depending on the denomination and the church. Resistance to tithing has been increasing steadily in recent years. (Sataline 2007) Finances can be a sensitive issue for individual members as well as church administrators and pastors. This study will address some of the concerns surrounding the topic, helping to clarify the issues and provide a biblical overview for those who may be confused about the contradictory positions that are advanced. On a personal level, the study will be of benefit to me as an exercise to improve my skills in the area of biblical exegesis as well as research methodology