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Tithing is God's plan for the support of the church.
The word "tithe" simply means "tenth," and was instituted by God. God's purpose in tithing is multi-faceted:
1. Tithing provides finances for the operation of the local church.
2. Tithing proves our faith.
3. Tithing enables us to receive God's blessing.
Malachi 3:10 "Bring all the tithes into the storehouse, That there may be food in My house, And try Me now in this," Says the Lord of hosts, "If I will not open for you the windows of heaven And pour out for you such blessing That there will not be room enough to receive it."
Proverbs 3:9 Honor the Lord with your possessions, And with the firstfruits of all your increase;
Hebrews 7:5 And indeed those...who receive the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren...
Offerings are a free-will gift separate from the tithe.
Offerings are given in love for the support of the church, special needs, church planting, missionary works, etc.
1 Corinthians 16:2 On the first day of the week let each one of you lay something aside, storing up as he may prosper...
2 Corinthians 9:7 So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.
Philippians 4:15-17 Now you Philippians know also that in the beginning of the gospel, when I departed from Macedonia, no church shared with me concerning giving and receiving but you only.
16 For even in Thessalonica you sent aid once and again for my necessities.
17 Not that I seek the gift, but I seek the fruit that abounds to your account.