11. Returning tithe and offerings is part of worship, a joyful expression of praise, love, and gratitude.

And now behold, I have brought the first fruits of the land, which thou, O Lord, hast given me. And thou shalt set it before the Lord thy God: And thou shall rejoice in every good thing which the Lord thy God hath given unto thee, and unto thine house, thou, and the Levite, and the stranger that is among you. Deuteronomy 26:10, 11.TithPG 13.1

2 Corinthians 8:7-9; 2 Corinthians 9:12-13.TithPG 13.2

“...God imparts His gifts to us that we also may give, and thus make known His character to the world. Under the Jewish economy, gifts and offerings formed an essential part of God’s worship. The Israelites were taught to devote a tithe of all their income to the service of the sanctuary. Besides this they were to bring sin offerings, freewill gifts, and offerings of gratitude. These were the means for supporting the ministry of the gospel for that time. God expects no less from us than He expected from His people anciently. The great work for the salvation of souls must be carried forward. In the tithe, with gifts and offerings, He has made provisions for this work.” Christ’s Object Lessons, 300.TithPG 13.3