[The deacons] are those that are called by God to discern and divide funds and to make decisions on mercy and to make decisions on financing. God gives us the deacons to do that work. We give that they may discern and they may give. The primary way that we do this is through the collection of tithes and offerings. We see that the kingdom is financed through gratitude because of Christ's provisions for us. And God has given the diaconate that responsibility of collecting and distributing funds to advance the kingdom. The deacons are managing funds in such a way that the church is not to be without, and the church is to be able to fulfil obligations and to have enough left over for kingdom ministry.

We see this principle of tithes and offerings in the Scriptures. If you were to do a study on what the Bible says about tithes and offerings, the first place that we see this happening it is not even explained to us. It is presupposed that it is something that is already happening. The people of God in the Old Testament gave a tithe (which was a tenth) of their income to support their minister’s livelihood and the needs of the ministry. That is how it always had been in the Scriptures.¹

Nathan Eshelman