Regular payment of tithes and offering is obligatory because it is God's command. It is God's way of providing for the Ministers in the Church. The ministers and other Church employees are paid their food allowance through tithes.

The offering is used to cater for the needy in the Church. Tithes and offering must be paid on every income e.g. Salary, profit from business transaction, gifts etc. Malachi 3:8-12; Gen. 14:19-20; Num. 18:20-21; Deut. 26:12-13; Lev. 27:30; Heb. 7:2-5; I Cor. 16:2; Matt. 23:23.

N.B: TITHES IS EXCLUSIVELY FOR THE MINISTER WELFARE - Matt. 10:40-42; 2 Kings 4:8-17; I Sam. 9:5-10; on giving to Ministers.