JOSEPH W. TKACH
PASTOR GENERAL

March 1988

Dear Friend:

Thank you for your inquiry about the second tithe.

The second tithe is an additional tithe of one's income and is saved by the individual each year for use in joyously observing God's Holy Days. Instruction concerning this tithe is found in Deuteronomy 14:22-26: "Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat [of the tithe] before the Lord thy God, in the place which he shall choose to place his name there, ... And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set His name there, when the Lord thy God hath blessed thee: Then shalt thou turn it into money ... and thou shalt bestow that money for whatsoever thy soul lusteth after [desires] ... and thou shalt eat there before the Lord thy God, and thou shalt rejoice, thou, and shine household."

God's Holy Days are outlined in Leviticus 23. The Worldwide Church of God observes these feast days somewhat differently today because additional meaning has been revealed through the New Testament. Our booklet PAGAN HOLIDAYS -- OR GOD'S HOLY DAYS -- WHICH? explains the meaning and importance of observing these Holy Days and is available upon request.

The Feast of Tabernacles is held in the fall for eight days at various locations throughout the United States and around the world. This is the one Festival during which the whole Church comes together to worship and rejoice before God. The other annual Holy Days are observed in the local church areas. (If you would like a calendar giving the dates of the festivals, please write for one.)

Brethren who have more second tithe than they will use for their own expenses may wish to give the excess to others who are in need. Or, they may send it to Pasadena for distribution. Any excess sent to Pasadena should be clearly labeled as second tithe so that it will be used as intended.

Should you have further questions concerning the second tithe or the seven annual Holy Days, our minister in your area would be happy to discuss them with you. His name and phone number will be sent upon request.

PERSONAL CORRESPONDENCE DEPARTMENT