In most churches today, tithes and offerings are taken together; the needs of the building are met first, and then what is left is distributed to the ministries and to those in need.  If we are to follow the pattern of the Word of God, it would seem that the tithes should be applied first to support the ‘full-time’ ministries of the church. Offerings then supplement what remains form the tithe, and are used to meet building expenses. We find this example in that the temple was built and kept up through the offerings of the people, since there was no provision for this need to be met by the tithes (2 Ki. 12;1-19; Ezra 2:68; Neh. 10:32-33; Mk. 12:41-42; Mt. 17:24). We therefore encourage all to give in this way. We have two distinct accounts set up for both the tithes and the offerings.