JOSEPH W. TKACH
PASTOR GENERAL

July 1987

Dear Friend:

Thank you for your inquiry about the third tithe.

In ancient Israel, God instructed His people to set aside a special tithe to assist those in need such as orphans, widows, strangers, and Levites (Deut. 14:28-29; 26:12-15).

Today, God's Church meets its Christian duty toward its needy brethren through the third-tithe program. This is an additional tithe, entirely separate from the first tithe which supports God's Work of preaching the Gospel. Like the first tithe, the third tithe is a full ten percent of a person's increase. While the first tithe is paid year by year, the third tithe is paid only on the increase earned during the third and sixth years of a seven-year period.

A person should begin counting the third-tithe years soon after the knowledge is gained. Since most members of the Church learn about this tithe just prior to baptism, they count their third-tithe years from either the Passover or the Feast of Tabernacles, whichever is closer to the date of their baptism.

In some cases the individual may give his third tithe to a near relative. A widowed mother, sister, or daughter, for example, would qualify under the guidelines set out in Deuteronomy 14 and 26. Orphans in a similar category would also qualify. However, you should discuss the matter with your local pastor before making personal arrangements for giving the third tithe.

We encourage our members to send their third tithe to the Church for distribution, since this tithe supports many needy widows at this time. When sending your third tithe to the Church, please indicate that it is third tithe. Checks or money orders should be made payable to "Worldwide Church of God."

The third tithe is God's way of taking care of those who are in need. Many have told us that they have learned by EXPERIENCE that God blesses those who faithfully follow His instructions.

If you still have guestions regarding this special tithe, please feel welcome to contact us again. It is our pleasure to serve you in this way.

PERSONAL CORRESPONDENCE DEPARTMENT