The UCGIA has devoted much study to all aspects of this topic. While non-salaried elders make a priceless contribution to the service of the Church of God, we believe that the Scriptures teach us it is in the best interest of the Church to have salaried pastors when and where possible.

Looking at the Old Testament first for examples and principles, we note that the Levites clearly obtained their livelihood from the first tithe (Numbers:18:20-21, 24), festival expenses from the second tithe (Deuteronomy:16:13-14), and their retirement or disability income from the third tithe (Deuteronomy:14:27-29). There were additional benefits given to the Levites in the form of property (Numbers:35:2 -8), so they would have ample livelihood to be able to teach all Israel the ways of God.

All Israel suffered when it failed to provide for the Levites as God had instructed. The Old Testament records two such instances, both in the post-exilic times, in the books of Nehemiah and Malachi.

The New International Commentary on the Old Testament comments: "During Nehemiah's absence the people neglected the compulsory contributions for the support of the temple staff, so that these people were obliged to abandon the temple service in order to support themselves." It continues, "J.M.P. Smith rightly emphasizes that the tithes and offerings together constituted a large element in the maintenance of the temple staff of priests and Levites. Israel's robbing God therefore coincides with conditions alluded to in 2 Chronicles 31 and Nehemiah 13" (Haggai-Malachi, pages 304-305, emphasis added throughout).

We read the results of this in Nehemiah:13:10, "the portions of the Levites had not been given them; so that the Levites and singers who did the work (forced by necessity) had each fled to his field" (Amplified Bible). Soncino adds here, "Either to his own field to the cultivation of which he had to devote time which should have been devoted to his temple duties, or, any field from which he could obtain the portion due to him" (Nehemiah, page 264).

The story in Malachi is much the same. The primary passage that deals with the subject of tithing is very familiar to the Church of God (Malachi:3:8). In response to the people's perplexed question, "How have we robbed you?" God responds with, "You are robbing me" (NRSV). The wording indicates an ongoing process. According to the Expositor's Bible Commentary "stealing means not only taking what is not yours, but keeping back for yourself what belongs to someone else" (vol. 7, page 720).

The application to modern times is self-evident. We must not fail to use the tithes and offerings for the adequate support of the New Testament ministry, lest the Israel of God lack the teachers and counselors it needs.

Let's look at some points in the New Testament. "The laborer is worthy of his wages," said Christ to the 70 that He sent out to do the work of spreading the gospel, clearly implying that they would be supported by those whom they taught (Luke:10:1, 7-8). Christ shows that the spreading of the gospel was work ("labor") and that the one spreading the gospel ("the laborer") has a right to receive ("worthy") wages or physical remuneration (food and drink).

His instruction was similar to the 12 apostles He sent to "preach, saying, 'The kingdom of heaven is at hand.' Heal the sick, cleanse the lepers, raise the dead, cast out demons." Plainly, theirs was a spiritual work. He told them not to provide for their own support, because "a worker is worthy of his food" (Matthew:10:5-10).

Christ taught that the spiritual work of the ministry is worthy of receiving physical things as compensation and that tithing was a continuing requirement in the New Testament. It's logical to assume that the tithe was the basis of those "physical things" that were used to compensate the New Testament ministry just as it was for the Levite in the Old Testament. (Hebrews 7 corroborates this conclusion.)

The strongest and most direct statement by Paul about the compensation of the ministry is found in 1 Timothy:5:17: "Elders with a gift of leadership should be considered worthy of respect, and adequate salary, particularly if they work hard at their preaching and teaching" (J. B. Phillips).

A comparison of several commentaries shows that that this wording reflects the sense of the Greek (The Bible Expositor Volume III, page 359; The New Bible Commentary, page 1175; The Critical and Experimental Commentary by Jamieson, Fausset and Brown, Volume VI, pages 495 and 496; Adam Clarke Commentary, page 1227; Matthew Henry One Volume Commentary, page 1891; Commentary on the Pastoral Epistles by William Barclay).

In 1 Corinthians:9:5-14, Paul defends his right to receive pay for his ministerial services, implying that it was routinely accepted that the ministry be so compensated. What support one congregation was not able to or did not provide, others did, and Paul did not hesitate to accept it (1 Corinthians:16:17; Philippians 4:16-17).

Galatians:6:6 must also be considered. Says Matthew Henry's Commentary: "It is the duty of those who are taught in the word to support those who are appointed to teach them; for they are to communicate to them in all good things, freely and cheerfully to contribute, of the good things with which God has blessed them, what is needful for their comfortable subsistence. It is but fit and equitable that, while [ministers] are sowing to others spiritual things, they should reap their carnal things. And this is the appointment of God himself; for as, under the law, those who ministered about holy things lived of the things of the temple, so hath the Lord ordained that those who preach the gospel should live of the gospel (1 Corinthians:9:11,13-14)" (notes on Galatians 6).

This gives a good overview of the Bible's guidelines on the subject of a paid ministry.