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PEMAHAMAN GEREJA MASEHI ADVENT I HARI KETUJUH JEMAAT WILAYAH 11 KENINGAU SABAH TENTANG PRINSIP MEMBERI PERSEPULUHAN BERDASARKAN IMAMAT 27:32,33 DAN MALEAKHI 3:10

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Title UNDERSTANDING OF THE PRINCIPLES OF TITHING BASED ON LEVITICUS 21 :32,33 AND MALACHI 3:10 BY THE SEVENTH-DAY ADVENTIS CHURCH MEMBERS OF KENINGAU, REGION 11, SABAH . Name of Researcher : Charl-di Marckson Bin Lauren. Material Adviser Dr. Bartholomeus Diaz N MPS. TechnicaL Adviser : Milton T. Pardosj., M.A.R Completion date Keywords 2'1 ApriL 2014. Net Income; Gross Income. In this study, the author examines the understanding of the principles of tithing based on Leviticus 27:32,33 and Malachi 3:10. The author focuses this study with the Seventh-day Adventist Church members in Keningau, Region 11, Sabah, Ma.Iaysia. The research is based on three main indicators, namely the theology of tithing, how to cal-cufate tithes and where the tithe is given to. t-v Often there are still some people who do not understand this. Therefore, the principle of tithing is not practiced properlY. This research is divided into two parts, namely the theoretical research and field research. The result of theoreticaL studies on the principle of tithing based on Malachi 3:10 and Leviticus 21 :32,33 is divided into three parts that are, the theoLogy of tithing (tithe belongs to the Lord and it should be returned to him for the purposes of his workers in the world today) ,' how to calculate tithe (tithe is calculated from gross income which means tithe is taken from gross (tithe is given the j-r salary or income); and to to the treasury their needs and whom the tithe is given where the workers receive the mission of f.ice because this the meaning of treasury is is where the workers get what should be theirs. The resuLt of field research conducted through a guestionnaire distributed to the Region 11, Sabah, discovers that understanding about the theoL ogy churches still hesitate and even regarding the theology of tithing. congregation in the respondents of tithing, but disagree with a Keningau, have good s ome few things On how to calculate the tithe, it appears that there are some who already understood about this and some who stifl do not understand. Field research aLso found that some respondents are still- unclear about whom the tithe is given to.