We believe that all members of the Emmanuel Churches of Christ should tithe to their pastor and that the pastors should tithe to the Bishop-Overseer. The word “tithe” (meaning a tenth) describes how all church members will give ten percent of all their increase to support the pastor of their local church. The pastor will tithe up to the Bishop-Overseer and the Bishop-Overseer back to the pastors. We believe that this three level tithing system is the Biblical system and that it bring about the greatest blessing for all involved (Malachi 3:7-12; Deuteronomy 12; 28:15-19; Proverbs 3:9-10; I Corinthians 16: 1-2; Luke 11:42).
Offerings are regarded as a scriptural way to take care of the needs of the church as a whole. Every child of God should be as liberal with their offerings as they can. God loves a cheerful giver (II Corinthians 9:7).