RAPTURE NOTES
Old Testament Tithing vs. New Testament
Giving
By Brian Anderson
The
idea that every believer is obligated to tithe (give ten per cent of their
income to the work of God) is widespread in the evangelical church today. Most
Christians receive teaching on tithing early in their spiritual lives. Some
churches believe so strongly in tithing that their members regularly recite the
Tither's Creed -- "The tithe is the Lord's. In truth we learned it. In
faith we believe it. In joy we give it. The tithe!" Other preachers have
claimed that anyone who does not give a tithe to the work of God is robbing God
and under a curse according to Malachi 3:8-10. In this pamphlet, we will
examine the Biblical teaching on the subject of the tithe with a view to
understanding what relevance it has to believers in the Lord Jesus Christ
living under the New Covenant. We will do so by examining what the Bible has to
say about tithing 1) before the Law was given; 2) under the Mosaic Law; and 3)
in the New Testament Scriptures.
Tithing
Before The Law
There are two Biblical
passages which speak of a tithe being given before the Law was instituted at
Sinai. They involve two of the Jewish patriarchs, Abraham and Jacob.
Genesis 14:17-20: "Then after his return from the defeat of
Chedorlaomer and the kings who were with him, the king of Sodom went out to
meet him at the valley of Shaveh (that is, the King's Valley). And Melchizedek
king of Salem brought out bread and wine; now he was a priest of God Most High.
And he blessed him and said, 'Blessed be Abram of God Most High, possessor of
heaven and earth; and blessed be God Most High, who has delivered your enemies
into your hand.' And he gave him a tenth of all."
In this passage we are
told that Abraham gave a tithe to Melchizedek, presumably as an expression of
gratitude to God for enabling him to rescue his nephew Lot who had been taken
captive. Those who believe that tithing is binding upon New Testament believers
argue that since tithing was practiced before the Mosaic Law was given, it must
also be practiced after the Mosaic Law (which has been made obsolete by the
establishment of the New Covenant by the sacrifice of Christ) (Heb. 8:13).
Before we come to any hard and fast conclusions, however, let's take a closer
look at the text and make some pointed observations.
There is no evidence in
this text that tithing was commanded by God. In fact, everything in the text
leads us to believe that giving this tithe was completely Abraham's decision
and choice. As such, it was completely voluntary. As we will see a little later
in our study, tithing under the Law was not voluntary at all, but mandatory
upon all God's people. Furthermore, this is the only tithe mentioned in
Scripture that Abraham ever gave. We have no evidence that this was his general
practice. In addition, this tithe came from the spoils of victory that Abraham
acquired by military might. As we shall note later in our study, the tithe
required under the Mosaic Law was the increase of crops, fruit, and herds to be
given on an annual basis -- not the spoils of a military victory!
Genesis 28:20-22: "Then Jacob made a vow, saying, 'If God will
be with me and will keep me on this journey that I take, and will give me food
to eat and garments to wear, and I return to my father's house in safety, then
the Lord will be my God. And this stone, which I have set up as a pillar, will
be God's house; and of all that Thou dost give me I will surely give a tenth to
Thee.'"
Jacob, in this passage, is
making a vow in response to a visitation of God to him in a dream. In the dream
Jacob saw a ladder reaching to heaven with the angels of God ascending and
descending on it. In the dream God stood above the ladder and said to Jacob,
"I am the Lord, the God of your father Abraham and the God of Isaac; the
land on which you lie, I will give it to you and to your descendants. Your
descendants shall also be like the dust of the earth, and you shall spread out
to the west and to the east and to the north and to the south; and in you and
in your descendants shall all the families of the earth be blessed. And behold,
I am with you, and will keep you wherever you go, and will bring you back to
this land; for I will not leave you until I have done what I have promised
you" (vs.13-15). God promised Jacob that He would be with him, and keep
him wherever he would go and bring him back to this land. In response, Jacob
vowed that if God kept his promise, he in turn would give God a tenth.
Again, we must observe
exactly what the text does and does not say. Nowhere are we told that God
commanded Jacob to give Him a tithe. Again, along with Abraham's example, it
appears that the giving of this tithe was voluntary on Jacob's part. Also,
there is no evidence in the text to suggest that tithing was the general
practice of Jacob's life. If he did in fact begin to tithe after God fulfilled
His promises to him, Jacob still delayed tithing for 20 years!
These
two examples are the only
examples of tithing to be found in the Old Testament before the Law was given.
Both were examples of voluntary giving, and neither was required by God. In
neither personage do we see an example of tithing as a general practice of
life. In fact, in Abraham's life it appears that we have a tithe of the spoils
of military victory given to God's priest on a one time only basis. If our only
evidence to obligate believers under the New Covenant to tithe rests on these
two passages in Genesis, it seems to me that we are resting on pretty shaky
ground!
Tithing
Under The Mosaic Law
What does the Bible teach
about tithing under the Mosaic Law? In this section of our study, we will
examine all the significant passages of Scripture which describe the tithe
under the Law.
Leviticus 27:30-33: "Thus all the tithe of the land, of the seed
of the land or of the fruit of the tree, is the Lord's; it is holy to the Lord.
If, therefore, a man wishes to redeem part of his tithe, he shall add to it
one-fifth of it. And for every tenth part of herd or flock, whatever passes
under the rod, the tenth one shall be holy to the Lord. He is not to be
concerned whether it is good or bad, nor shall he exchange it; or if he does
exchange it, then both it and its substitute shall become holy. It shall not be
redeemed."
Notice that in this
passage the tithe is described as the product of the land, seed of the land,
fruit of the tree, herd or flock. The tithe was not the giving of money.
Nowhere in all of the Scriptures will you find that tithing was the giving of
money to God. Furthermore, this tithe was probably given on an annual basis.
Every year after the land had been harvested, the people would bring to the
priests their tithe of their harvest and increase in herds and flocks. Thus, I
think that we can readily see that our weekly giving of ten per cent of our
income is a far cry from the Biblical practice of tithing.
Numbers 18:21-24: "And to the sons of Levi, behold, I have given
all the tithe in Israel for an inheritance, in return for their service which
they perform, the service of the tent of meeting. And the sons of Israel shall
not come near the tent of meeting again, lest they bear sin and die. Only the
Levites shall perform the service of the tent of meeting, and they shall bear
their iniquity; it shall be a perpetual statute throughout your generations,
and among the sons of Israel they shall have no inheritance. For the tithe of
the sons of Israel, which they offer as an offering to the Lord, I have given
to the Levites for an inheritance; therefore I have said concerning them, 'They
shall have no inheritance among the sons of Israel.'"
Notice in this text that
the tithe was designated for the support of the Levites. Because the Levites
had no inheritance in the land of Canaan like the other tribes, God provided
for their support through the tithes of the rest of Israel. In fact in Numbers
18:31 we are told, "And you may eat it anywhere, you and your households,
for it is your compensation in
return for your service in the tent of meeting." The tithe was the
compensation God provided for the Levites in turn for their priestly service.
This is similar to the support government workers receive today in America through
the taxes of the common working man.
Deuteronomy 14:22-27: "You shall surely tithe all the produce
from what you sow, which comes out of the field every year. And you shall eat
in the presence of the Lord your God, at the place where He chooses to establish
His name, the tithe of your grain, your new wine, your oil, and the first-born
of your herd and your flock, in order that you may learn to fear the Lord your
God always. And if the distance is so great for you that you are not able to
bring the tithe, since the place where the Lord your God chooses to set His
name is too far away from you when the Lord your God blesses you, then you
shall exchange it for money, and bind the money in your hand and go to the
place which the Lord your God chooses. And you may spend the money for whatever
your heart desires, for oxen, or sheep, or wine, or strong drink, or whatever
your heart desires; and there you shall eat in the presence of the Lord your
God and rejoice, you and your household. Also you shall not neglect the Levite
who is in your town, for he has no portion or inheritance among you."
This text speaks of a
tithe being used to provide for the religious feasts and festivals of Israel.
Numbers 18:21 tells us that God gave all
the tithe in Israel for an inheritance to the Levites. If all the tithe was
given to the Levites, how then, can this tithe be said to be used for the
religious feasts and festivals of Israel? The answer must be that this is a
second tithe. The first tithe was used to support the Levites. The second tithe
was used to sponsor the religious festivals and has come to be referred to as
the Festival Tithe. The people of Israel were to use this tithe to eat in the
presence of the Lord in Jerusalem (the place where He chose to establish His
name). If it was too burdensome for them to bring their tithe all the way to
Jerusalem, they were permitted to sell it and bring the money to Jerusalem
where they could purchase goods for the festivals. God expressly encourages
them to spend their money on "whatever their heart desires,"
including strong drink! The purpose was so that the people of Israel would
learn to fear the Lord their God and rejoice before Him. Note that having a
sense of the fear of the Lord and rejoicing before Him are not mutually
exclusive, but were actually complementary to accompany one another! This tithe
made it possible for the people of Israel to obtain all the food and drink
necessary to enjoy the religious feasts of Israel and worship before Him.
Deuteronomy 14:28-29: "At the end of every third year you shall
bring out all the tithe of your produce in that year, and shall deposit it in
your town. And the Levite, because he has no portion or inheritance among you,
and the alien, the orphan and the widow who are in your town, shall come and
eat and be satisfied, in order that the Lord your God may bless you in all the
work of your hand which you do."
Here we are told of a
third tithe that is collected every third year. Bible commentators are divided
as to whether this tithe is actually a third separate tithe, or just the second
tithe used in a different way on the third year. The Jewish historian Josephus
supports the view that this was a third separate tithe. Other ancient Jewish
commentators have written in support of the latter view. It is probably
impossible to determine with any finality. In any event, the Jewish people have
been commanded to give at least 20 per cent of their harvests and flocks and
perhaps as much as 23.3 per cent! This particular tithe could well be called
the Poor Tithe. It was not to be gathered in Jerusalem, but in their own town.
The people of the town were to bring a tithe of their crops and herds and
gather them together to take care of the poor of their towns including the
alien, orphan and widow.
In many respects, it
appears that the tithe required under the Law is similar to our governmental
taxation today. Israel was ruled by a theocracy. Under a theocracy the people
were responsible to support the government workers (priests), holidays
(festivals), and poor (aliens, widows, and orphans).
Nehemiah 12:44: "On that day men were also appointed over the
chambers for the stores, the contributions, the first fruits, and the tithes,
to gather into them from the fields of the cities the portions required by the
law for the priests and Levites; for Judah rejoiced over the priests and
Levites who served."
Notice that the text says
tithes were required by the law.
This giving was not voluntary as it was in Abraham and Jacob's lives. Similarly
we read in Hebrews 7:5 "And those indeed of the sons of Levi who receive
the priest's office have commandment
in the Law to collect a tenth from the people, that is, from their brethren,
although these are descended from Abraham." Tithing was never voluntary
under Mosaic Law. Notice here that in Nehemiah's day men were appointed to
gather the offerings and tithes into chambers designated for that particular
purpose. These chambers were for the stores and later became known as the
"storehouses." This will become important as we look at our next text
in Malachi 3.
Malachi 3:8-12: "Will a man rob God? Yet you are robbing Me!
But you say, 'How have we robbed Thee?' In tithes and offerings. You are cursed
with a curse, for you are robbing Me, the whole nation of you! Bring the whole
tithe into the storehouse, so that there may be food in My house, and test Me
now in this, says the Lord of hosts, if I will not open for you the windows of
heaven, and pour out for you a blessing until it overflows. Then I will rebuke
the devourer for you, so that it may not destroy the fruits of the ground; nor
will your vine in the field cast its grapes, says the Lord of hosts. And all
the nations will call you blessed, for you shall be a delightful land, says the
Lord of hosts."
In order to glean some
important truths from this passage, let's examine it verse by verse.
3:8 Here we are told that by withholding tithes a man is
actually robbing God. That is to say, he is withholding something which is not
his own, but is the property of God. Under the Old Covenant, tithing was
compulsory. To withhold it was to become a thief. Notice also that God says the
people were robbing him in "tithes." It does not say "the
tithe", but in "tithes" (plural). These "tithes" must
refer to the different tithes required of God's people (Levite Tithe, Festival
Tithe, Poor Tithe). Additionally, observe that it was not only withheld tithes
that God objected to, but also offerings. These offerings refer, no doubt, to
the offerings specified in Leviticus 1-5, such as the burnt offering, grain
offering, peace offering, sin offering, and guilt offering. These offerings
were constituted primarily of animal sacrifices. The Levites' food supply was
provided in large part through these animal sacrifices, of which they were
permitted to partake in certain instances. Now, an important question surfaces
at this point. Why is it that we recognize animal sacrifices to be obsolete
under the New Covenant, but that tithing is not? If we are obligated to pay
tithes today, then certainly we are still obligated to offer animal sacrifices.
God lumps them both together and says that His people were robbing Him by
withholding both of them. We can't decide to pick and choose which of the two
we will offer to God today. Either we must offer both tithes and animal
sacrifices (offerings) or both these gifts have been abolished by the
abrogation of the Mosaic Law.
3:9 Here we are told that if Israel withheld the tithes and
offerings, she was cursed with a curse. Notice that the verse doesn't say,
"You are cursed with a curse, for you are robbing Me, the whole race of mankind." Rather
it says, "the whole nation
of you." If tithing is an eternal moral command for all people of all
time, then the whole race of mankind would be under a curse. But our text says
it is only the whole nation of Israel who were under the curse. Now, what is
interesting about this "curse" is that in Deuteronomy 28 we are told
that if Israel disobeyed God's commands under the Mosaic Law she would be cursed.
Notice the following texts: "Cursed shall be the offspring of your body
and the produce of your ground, the increase of your herd and the young of your
flock... And the heaven which is over your head shall be bronze, and the earth
which is under you, iron... The Lord will make the rain of your land powder and
dust; from heaven it shall come down on you until you are destroyed. You shall
bring out much seed to the field but you shall gather in little, for the locust
shall consume it. You shall plant and cultivate vineyards, but you shall
neither drink of the wine nor gather the grapes, for the worm shall devour
them. You shall have olive trees throughout your territory but you shall not
anoint yourself with the oil, for your olives shall drop off. So all these curses
shall come on you and pursue you and overtake you until you are destroyed,
because you would not obey the Lord your God by keeping His commandments and
His statutes which He commanded you" (Deut. 28:18, 23-24, 38-40, 45). In
these verses God warns that if His people disobey His commandments and
statutes, their crops would fail, the rains would not come, the harvests would
be small, the locusts would consume the food, and the fruit of the trees would
fail.
3:10 In this passage God speaks of the "storehouse."
From Nehemiah 12:44 we know that this refers to chambers in the temple set
apart and designated to hold the tithes of the people for the support of the
priests. There is not a shred of Biblical evidence that we should identify
these "storehouses" with church buildings that believers under the
New Covenant are to bring their monies into. Furthermore the reason Israel was
to bring the whole tithe into the storehouse, was so that there would be food
in God's house. God was concerned that the Levites had food to eat. That was
the purpose of these tithes which were brought to God's temple. We are also
told that if God's people were faithful in bringing their tithes into the
storehouse, God would open up the windows of heaven and pour out for them a
blessing until it overflowed. This no doubt refers to God's promise to bring
abundant rains to produce the blessing of an overflowing harvest of crops.
3:11 God further promises in this text to rebuke the devourer
for them, so that it may not destroy the fruits of the ground. Undoubtedly, the
"devourer" refers to locusts which God warns will come upon their
crops if they fail to bring the tithe (Deut. 28:38).
3:12 In this text God graciously promises that if Israel is
obedient in the giving of tithes and offerings, all the nations will call her
blessed. It is interesting that God not only warned Israel of being cursed for
disobedience to the Mosaic Law, but also promised that she would be blessed if
she obeyed the Mosaic Law. Notice these texts, "Now it shall be, if you
will diligently obey the Lord your God, being careful to do all His
commandments which I command you today, the Lord your God will set you high
above all the nations of the earth. And all these blessings shall come upon you
and overtake you, if you will obey the Lord your God... Blessed shall be the
offspring of your body and the produce of your ground and the offspring of your
beasts, the increase of your herd and the young of your flock... The Lord will
command the blessing upon you in your barns and in all that you put your hand
to, and He will bless you in the land which the Lord your God gives you... And
the Lord will make you abound in prosperity, in the offspring of your body and
in the offspring of your beast and in the produce of your ground, in the land
which the Lord swore to your fathers to give you. The Lord will open for you
His good storehouse, the heavens, to give rain to your land in its season and
to bless all the work of your hand; and you shall lend to many nations, but you
shall not borrow" (Deut. 28:1-2, 4, 8, 11-12). Here God promises to bless
Israel materially if she is obedient. The promises include abundant crops,
copious rains, and large increases in herds and flocks.
Therefore, it is my
conviction that the blessings and curses spoken of in Malachi 3:8-12 refer to
the material blessings God promised to Israel if she would obey His
commandments and statutes. Tithing was one such commandment.
What can we conclude,
therefore, about tithing under the Mosaic Law? I think we can safely conclude
that tithing had nothing to do with the regular giving of money on a weekly or
monthly basis, but rather had to do with the ordained worship of God in the Old
Covenant age. The command to tithe, like the command not to eat shrimp or
oysters, has been made obsolete and set aside by the inauguration of the New
Covenant in the death of Christ. The tithe was God's ordained tax under the Old
Testament theocratic system.
If someone truly wants to
tithe according to Scripture, he/she would have to do the following:
1) Quit their job and buy
a farm so that they can raise herds and grow crops;
2) Find some Levitical
priests to support;
3) Use their crops to
observe the Old Testament religious festivals like Passover, Unleavened Bread,
Pentecost, and Tabernacles;
4) Begin by giving at
least 20 per cent of all their crops and herds to God; and
5) Expect God to curse
them with material deprivation if they were unfaithful or bless them with
material abundance if they were obedient.
I
think all of us would conclude that this is utterly absurd! We all recognize
that Christ has done away with the Levitical priesthood, animal sacrifices, and
religious festivals in Christ. Well, if that is true, why are we trying to hold
on to the tithe, which was part and parcel of all of these Old Testament
ordinances?
Tithing In
The New Testament
The interesting thing
about the concept of tithing under the New Testament is its almost virtual
absence. There are four different passages which mention the "tithe"
in the New Testament.
Matthew 23:23: "Woe to you, scribes and Pharisees,
hypocrites! For you tithe mint and dill and cummin, and have neglected the
weightier provisions of the law: justice and mercy and faithfulness; but these
are the things you should have done without neglecting the others."
This passage in Matthew is
also repeated in similar fashion in Luke 11:42. In both cases it is important
to notice that the tithe had to do with garden herbs (the product of the field)
rather than with money. Additionally, Jesus spoke these words to very
religious, law-keeping Pharisees while the Mosaic Law was still in force. To
say that since Jesus told these Pharisees it was right for them to tithe, and
thus it is right for us to tithe as well, misses the fact that these Pharisees lived
under a different covenant with different laws than the New Testament believer
does. By Christ's death He inaugurated the New Covenant, thereby bringing about
a change in the law (Lk. 22:20; Heb. 7:12). Finally, notice that the tithe
mentioned here was not voluntary in any sense of the word. Jesus tells them
that they "ought" to have tithed. It was obligatory on all Jews, and
thus binding.
Luke 18:12: "I fast twice a week; I pay tithes of all that
I get."
Jesus, in this passage is
telling the parable about the Pharisee and the tax-collector. Christ puts these
words into the mouth of the self-righteous Pharisee, "I pay tithes of all
that I get." Here Christ is emphasizing that the self-righteous man trusts
in something he does to be acceptable before God, but nevertheless is not
justified before God. Again, Christ is speaking about a Pharisee who tithes
while living under the Mosaic Law, not of a Christian tithing under the New
Covenant.
Hebrews 7:1-10: "For this Melchizedek, king of Salem, priest
of the Most High God, who met Abraham as he was returning from the slaughter of
the kings and blessed him, to whom also Abraham apportioned a tenth part of all
the spoils, was first of all, by the translation of his name, king of
righteousness, and then also king of Salem, which is king of peace. Without
father, without mother, without genealogy, having neither beginning of days nor
end of life, but made like the Son of God, he abides a priest perpetually. Now
observe how great this man was to whom Abraham, the patriarch, gave a tenth of
the choicest spoils. And those indeed of the sons of Levi who receive the
priest's office have commandment in the Law to collect a tenth from the people,
that is, from their brethren, although these are descended from Abraham. But
the one whose genealogy is not traced from them collected a tenth from Abraham,
and blessed the one who had the promises. But without any dispute the lesser is
blessed by the greater. And in this case mortal men receive tithes, but in that
case one receives them, of whom it is witnessed that he lives on. And, so to
speak, through Abraham even Levi, who received tithes, paid tithes, for he was
still in the loins of his father when Melchizedek met him."
In this lengthy passage,
the design of the author is to show the superiority of the priesthood of Christ
over the Levitical priesthood, thereby exhorting his readers not to go back to
their former Jewish form of worship, replete with its priesthood, temple, and sacrifices.
The author mentions the account of Abraham paying tithes to Melchizedek to show
that since Levi was in the loins of the patriarch Abraham, actually Levi paid
tithes to Melchizedek and was blessed by him. Since it is obvious that the
lesser is always blessed by the greater, Melchizedek and his priesthood are
greater than the Levites and their priesthood. Here, the author of Hebrews is
simply restating the fact that Abraham paid tithes to Melchizedek; a fact that
we have already noted. This passage is not exhorting believers to give like
Abraham did. Rather, it is instructing believers to perceive the excellence of
Christ, who ministers as a priest far superior to the Levites. Therefore, this
passage can not be used to enforce the tithe on Christians. It is simply not
written to address that issue. It has nothing to do with Christian giving, but
rather everything to do with the superiority of Christ.
Well, there you have the
totality of the New Testament teaching on tithing. There is not one word in all
the New Testament to command or even suggest that New Covenant believers are
supposed to tithe. While the New Testament is silent on the duty of Christians
to tithe, it is not silent on
the subject of giving, but
rather quite vocal.
The New Testament never
gives a certain percentage point as an obligatory and required standard for our
giving. Instead, the Scriptures declare, "Let each one do just as he has
purposed in his heart; not grudgingly or under compulsion; for God loves a
cheerful giver" (2 Cor. 9:7). The Old Testament tithe was required by law.
The Jews were under compulsion to give it. The New Testament teaching on giving
focuses on its voluntary character. "For I testify that according to their
ability, and beyond their ability they gave of their own accord" (2 Cor.
8:3). This voluntary giving is exactly what Abraham and Jacob were doing before
the institution of the Law, and is what all Christians are to be doing today.
Believers today are free to give the amount they choose to give. If they want
to give ten per cent as Abraham and Jacob did, they are perfectly free to do
so. However, if they decide to give 9 per cent or 11 per cent, or 20 per cent
or 50 per cent, then they may do that as well. Their standard of giving is not
a fixed percentage point, but the example of their wonderful Savior --
"For you know the grace of our Lord Jesus Christ, that though He was rich,
yet for your sake He became poor, that you through His poverty might become
rich" (2 Cor. 8:9). Our standard of giving is Christ Himself, who did not
give 10 per cent or 20 per cent or even 50 per cent, but 100 per cent! He gave
everything He had, including His very life in order to redeem sinful men and
women like you and me!
Sometimes those who are
wealthy feel that if they just pay their ten per cent, God is pleased. However,
for a wealthy man to give ten per cent of his income may actually be
displeasing to God if he is living a life of extravagant luxury, while giving a
mere pittance to the work of God and the needs of others. The will of God for
this man may be for him to be giving 50-80 per cent of his income instead of
ten per cent. Each individual must seek God as to how He would have him to
give.
Moreover, those who are
poor should not feel guilty if they are not able to give ten per cent of their
income. It is true that God will honor and bless the man who gives
sacrificially, but if an individual decides that he can't give ten per cent of
his income and still meet his basic needs, we ought to allow him that liberty
without judging him. After all, God has nowhere told Christians that it is
their duty to give any fixed percentage point.
May the effect of this
study be to free us from the shackles of the traditions of men which can not be
substantiated by the Word of God (Mk. 7:1-13). Look to Christ as the standard
and example for your giving. Seek God diligently, and be generous and ready to
share that you might store up for yourselves the treasure of a good foundation
for the future, so that you may take hold of that which is life indeed! (1 Tim.
6:18-19).
New Testament Giving
If it
is true that tithing was part of the Old Covenant worship of Israel, and has no
practical bearing upon New Covenant Christians, the question naturally
surfaces, "what does the New Testament actually teach about giving?"
Surely the place for New Covenant believers to begin in their quest to
understand God's revealed will regarding giving is in the New Testament
Scriptures. That is exactly where I would like to take you as together we
examine God's will for Christian giving.
The Amount
Of Our Giving
Since we have determined
that the tithe is not the standard for New Covenant believers, then how do we
determine how much Christians should give? Let's examine three different texts
to glean some insight on this important issue.
1
Corinthians 16:1-2:
"Now concerning the collection for the saints, as I directed the
churches of Galatia, so do you also. On the first day of every week let each
one of you put aside and save, as he may prosper, that no collections be made
when I come." In our text the Apostle Paul directs the church of
Corinth in their collection for the poor saints in Jerusalem to give
proportionately to how they have prospered. Though there is no mention of the
saints in Corinth giving a tithe, they are instructed to give proportionate to
their prosperity. The point is simple -- those who have more to give should
give more.
Acts
11:27-39:
"Now at this time some prophets came down from Jerusalem to
Antioch. And one of them named Agabus stood up and began to indicate by the
Spirit that there would certainly be a great famine all over the world. And
this took place in the reign of Claudius. And in the proportion that any of the
disciples had means, each of them determined to send a contribution for the
relief of the brethren living in Judea." Notice in the narrative
that the brethren in Antioch gave to the suffering brethren in Judea
proportionate to their means. In other words, they gave according to their
ability. Those with more money, gave more. Those with less money, gave less. It
was that simple.
2
Corinthians 9:7:
"Let each one do just as he has purposed in his heart; not
grudgingly or under compulsion; for God loves a cheerful giver."
Here Paul directs the church to give what they have purposed in their heart.
Notice that the Apostle does not tell them how much to give, or give them a
fixed percentage as a standard. He simply tells them that whatever they have
decided to give they should go ahead and give. Many times when we see a need we
determine to give a certain amount, but are tempted to go back on it later when
the time to give rolls around. Paul teaches us that we should be faithful to
make good on what we have purposed in our heart. But notice as well that the
apostle Paul leaves the amount up to the Corinthians. We are not to allow
others to manipulate or intimidate us so that we give out of guilt or pressure.
There is to be no compulsion in our giving; the amount must be our own
decision.
These
New Testament texts teach us that God leaves the amount of our giving up to us.
We should give proportionate to our means and how God has prospered us, but in
the end we are free to give whatever we want to give. How freeing this is when
we consider the manipulative money-making tactics that the Church uses all too
often today. I have been in churches where the leaders were exhorted to take
out a loan for one or two thousand dollars. We were told that if we didn't
give, the work of God would fail. The members of the congregation were directed
to write and call relatives to ask for their monetary help. There were pledge
drives and building fund drives with colored charts. As time went on, we were
pressured to give more and more. May I submit to you that all of this runs
contrary to the Apostle's teaching in 2 Corinthians 9:7 "let each one do just as he has purposed in
his heart; not grudgingly, or under compulsion, for God loves a cheerful giver."
God's will is that when we see a need, we earnestly pray for guidance on how we
can meet that need. Then, based on our financial situation, we give out of a
cheerful heart.
The Purpose
Of Our Giving
What kinds of needs should
we use our money to meet? Does the New Testament give us any light on this
important subject? I believe the Scriptures are very clear in this area. The
New Testament teaches that there are three purposes for our giving.
1. To Meet The Needs Of The Saints: This
theme runs like a thread through the Scriptures. Let's consider several texts.
Acts
2:44-45
"And
all those who had believed were together, and had all things in common; and
they began selling their property and possessions, and were sharing them with
all, as anyone might have need." The spirit of love and generosity
was so great in the early church that the believers willingly and joyfully
surrendered their own property and possessions in order to minister to the
needs of other saints. They went so far as to sell land and houses to take care
of one another (Acts 4:34).
1
John 3:17
"But whoever has the world's goods, and beholds his brother in
need and closes his heart against him, how does the love of God abide in him?
Little children, let us not love with word or with tongue, but in deed and
truth."
Galatians
6:9-10 "And let
us not lose heart in doing good, for in due time we shall reap if we do not
grow weary. So then, while we have opportunity, let us do good to all men, and
especially to those who are of the household of the faith." Though the "doing good" is not clearly defined,
it would surely include giving to meet the needs of the household of faith.
In addition to these clear
texts, we also read in Matthew 25:31-40 that when Christ comes He will separate
the sheep from the goats. The sheep are described as those that fed Christ when
He was hungry, gave Him drink when He was thirsty, and clothed Him when He was
naked. When the sheep reply, "Lord, when did we see You hungry, thirsty,
and naked?" Christ responds, "Truly I say to you, to the extent that
you did it to one of these brothers of
Mine, even the least of them, you did it to Me." Here Jesus tells
us very clearly that when we use our money to clothe and feed the brothers of
Christ (believers according to Mt. 12:50), we are ministering to Him.
Furthermore 1 Timothy 5:16 gives directions on how the Church is to support
dependent widows. Additionally, we have seen in the texts quoted already, the
many exhortations of the Apostle Paul to give to the poor saints in Jerusalem.
Therefore, it is quite clear that one of the priorities of giving in the New
Testament is to meet the needs of the saints.
2. To Meet The Needs Of Christian Workers:
In addition to using our money to meet the needs of our brothers and
sisters in Christ, the Scriptures direct us to use our money to support
Christian workers. Consider the following passages:
1
Timothy 5:17-18:
"Let
the elders who rule well be considered worthy of double honor, especially those
who work hard at preaching and teaching. For the Scripture says, 'You shall not
muzzle the ox while he is threshing' and 'The laborer is worthy of his
wages.'" In this text, "honor"
must mean more than esteem and respect, for in verse 3 of the same chapter,
Paul tells Timothy to "honor widows who are widows indeed." To honor
these widows is to provide for them (vs. 8) and to assist them (vs. 16).
Therefore, when Paul mentions "honoring" the elders who work hard at
preaching and teaching directly after he has mentioned honoring the widows, he
must have the same thing in mind -- providing for and assisting the elders financially
so that they can give themselves to the work of laboring in the Word. A
teaching elder is like an ox who should be able to eat while he is threshing.
In other words he should be supported and taken care of while he is working. He
is also like a laborer who is worthy of his wages. The uniform New Testament
apostolic practice was to appoint elders to oversee the churches which the
apostles planted. Paul is simply directing the churches to financially provide
and assist these elders so that they can give their time to the task of
ministering to the flock.
1
Corinthians 9:6-14
"Or
do only Barnabas and I not have a right to refrain from working? Who at any
time serves as a soldier at his own expense? Who plants a vineyard, and does
not eat the fruit of it? Or who tends a flock and does not use the milk of the
flock? I am not speaking these things according to human judgment, am I? Or
does not the Law also say these things? For it is written in the Law of Moses,
'You shall not muzzle the ox while he is threshing." God is not concerned
about oxen, is He? Or is He speaking altogether for our sake? Yes, for our sake
it was written, because the plowman ought to plow in hope, and the thresher to
thresh in hope of sharing the crops. If we sowed spiritual things in you, is it
too much if we should reap material things from you? If others share the right
over you, do we not more? Nevertheless, we did not use this right, but we
endure all things, that we may cause no hindrance to the gospel of Christ. Do
you not know that those who perform sacred services eat the food of the temple,
and those who attend regularly to the altar have their share with the altar? So
also the Lord directed those who proclaim the gospel to get their living from
the gospel." In this passage Paul is claiming
that the apostles had every right to refrain from secular work and receive the
material support of those they served. In fact he asserts that the Lord
directed those who proclaim the gospel to get their living from the gospel.
Philipians
4:15-18
"And
you yourselves also know, Philippians, that at the first preaching of the
gospel, after I departed from Macedonia, no church shared with me in the matter
of giving and receiving but you alone; for even in Thessalonica you sent a gift
more than once for my needs. Not that I seek the gift itself, but I seek for
the profit which increases to your account. But I have received everything in
full, and have an abundance; I am amply supplied, having received from
Epaphroditus what you have sent, a fragrant aroma, an acceptable sacrifice,
well-pleasing to God." In this text the apostle expressly states
that the gift that the Philippians sent him was a fragrant aroma, an acceptable
sacrifice, and was well-pleasing to God. God Himself has given us His approval
of using our money to support faithful Christian workers. Therefore, it is
important that God's people utilize their financial resources to support other
Christian workers, whether they be elders of a local church, or itinerant
evangelists, or missionaries.
3. To Meet The Needs Of The Poor: In
addition to using our money to meet the needs of the saints and Christian
workers, the Scriptures direct us to use our money in meeting the needs of the
poor. Consider the following texts:
Luke
12:33-34 "Sell
your possessions and give to charity; make yourselves purses which do not wear
out, an unfailing treasure in heaven, where no thief comes near, nor moth
destroys. For where your treasure is, there will your heart be also."
Ephesians
4:28 "Let him
who steals steal no longer; but rather let him labor, performing with his own
hands what is good, in order that he may have something to share with him who
has need." Here the individual who has
need is not identified as a believer, but presumably could be anyone in need.
James
1:27 "This is
pure and undefiled religion in the sight of our God and Father, to visit
orphans and widows in their distress, and to keep oneself unstained by the
world." To visit orphans and widows in
their distress, must mean more than paying them a social call. Implicit in this
statement is the idea of helping these orphans and widows, which would no doubt
require sacrificial giving.
As we have seen, we can
summarize the New Testament teaching on the purpose of giving this way -- to
meet the needs of the saints, to meet the needs of Christian workers, and to
meet the needs of the poor. Notice that New Testament giving is always to meet
the needs of people. It is interesting that the one thing which the church in
America spends the majority of its money on, after staff salaries, is not
mentioned at all -- church buildings! The Bible simply doesn't speak about
churches going into debt to buy expensive buildings, for the simple reason that
the early church did not meet in special buildings. They met in homes. Thus,
there was no overhead expense to drain the energy and finances of the church.
In this way, all of the giving of God's people could go directly to meeting the
needs of people.
Incidentally,
there is nothing I know of in Scripture that would require that all of our
giving to the Lord's work must be given first to the church leaders, and then
disbursed by them. In fact, I believe that some of our giving is intended to be
done directly from person to person in order to preserve anonymity (Matt. 6:1-4).
It is reasonable, therefore, to set aside part of your total giving at home or
in some special bank account so that when a special need or emergency arises,
you have some financial resources to draw upon to meet that need.
The Manner
Of Our Giving
In addition to giving us
light on the amount and purpose of our giving, the Scriptures teach us several
things about how we should
give.
1.
We Should Give
Anonymously:
In Matthew 6:1-4 Jesus teaches us that we should give in
secret in order that He who sees in secret will repay us. This kind of giving
is preferable as it protects the giver from spiritual pride. When giving
directly to someone, look for ways to meet a need without the beneficiary ever
knowing who gave the money.
2.
We Should Give
Voluntarily:
2 Corinthians 8:3-4 says, "For I testify that according to their ability, and beyond their
ability they gave of their own accord, begging us with much entreaty for the
favor of participation in the support of the saints..." Here we are
told that the churches of Macedonia gave of their own accord. Nobody was
manipulating them or twisting their arm. In 2 Corinthians 9:7 Paul says, "Let each one do just as he has purposed in
his heart; not grudgingly or under compulsion; for God loves a cheerful giver."
If we are not to give grudgingly or under compulsion, then we are to give
voluntarily. God wants our giving to come from our heart. He wants us to give
because we want to.
3.
We Should Give
Expectantly:
As we give, we should expect God to bless us now in this
present life. Consider the teaching of the apostle Paul.
2
Corinthians 9:6 "Now
this I say, he who sows sparingly shall also reap sparingly; and he who sows
bountifully shall also reap bountifully."
When someone sows by scattering seed with an open hand, it looks like he is
just throwing away good grain. If he were to grip the seed in his fist, or only
cast a seed or two, there would be a very small harvest. So it is with
Christian giving. If we give either nothing or very little, we can expect very
little blessing. But if we give with an open, generous hand, we can expect to
reap bountifully. John Bunyan once said, "There was a saint, some called
him mad, the more he gave the more he had." Many have twisted this passage
to teach that God wants us to give in order to get. This kind of teaching
appeals to the flesh, and fosters a spirit of greed and covetousness in
believers. Rather, Paul in this passage is teaching that we should give, to
get, to give. Look at how he puts it in verse 8-11: "And God is able to make all grace abound to
you, that always having all sufficiency in everything, you may have an
abundance for every good deed; as it is written, 'He scattered abroad, he gave
to the poor, his righteousness abides forever.' Now He who supplies seed to the sower and bread for food, will supply
and multiply your seed for sowing and increase the harvest of your
righteousness; you will be enriched in everything for all liberality, which
through us is producing thanksgiving to God." Notice in this
passage that Paul is asserting that God will bless the generous giver by making
all grace abound to him in order that he will have an abundance for every good
deed. Furthermore God promises to multiply the giver's seed for sowing and
increase the harvest of his righteousness. These passages point unmistakably to
the fact that God blesses those who give so that they can give more. Because
God is the greatest giver of all, we ought to strive to be like Him. The only
way we will be able to be greater givers in the future is to begin giving
generously now! Interestingly enough, this is exactly what the Proverbs of
Solomon teach us, although they were penned hundreds of years earlier.
Proverbs
19:17
"He
who is gracious to a poor man lends to the Lord, And He will repay him for his
good deed."
Proverbs
11:24-25 "There
is one who scatters, yet increases all the more, And there is one who withholds
what is justly due, but it results only in want. The generous man will be
prosperous, and he who waters will himself be watered"
Furthermore, we should
also expect God to bless us in the life to come. If there is one thing that is
made very clear in the Bible, it is that when we give, we are storing up for
ourselves treasures in heaven. Notice the emphasis on future, heavenly treasure
in the following passages:
Matthew
6:19-21
"Do
not lay up for yourselves treasures upon earth, where moth and rust destroy,
and where thieves break in and steal. But lay up for yourselves treasures in
heaven, where neither moth nor rust destroys, and where thieves do not break in
or steal; for where your treasure is, there will your heart be also."
Matthew
19:21 "Jesus
said to him, "If you wish to be complete, go and sell your possessions and
give to the poor, and you shall have treasure in heaven; and come, follow
Me."
Luke
12:33 "Sell
your possessions and give to charity; make yourselves purses which do not wear
out, an unfailing treasure in heaven, where no thief comes near, nor moth
destroys."
1
Timothy 6:18-19
"Instruct them to do good, to be rich in good works, to be
generous and ready to share, storing up for themselves the treasure of a good
foundation for the future, so that they may take hold of that which is life
indeed."
In all of these passages,
whether spoken to the disciples, the rich young ruler, or wealthy believers in
Ephesus, the message is the same -- generous giving will be rewarded by
heavenly treasure. Would you rather have your treasure on earth where it will
perish or in heaven where you will enjoy it eternally? Your answer to that question
will have much to do with how you view and use your wealth.
4.
We Should Give
Cheerfully:
In 2 Corinthians 9:7 we learn the spirit in which we should
give. "Let each one do just as he
has purposed in his heart; not grudgingly or under compulsion; for God loves a
cheerful giver." If every believer knew what a shower of blessing
he would enjoy through giving, he would be like the Macedonian Christians who
begged Paul for the opportunity of giving (2 Cor. 8:3-4)! Giving ought to be
seen as a great privilege, not as a heavy burden or joyless duty. God doesn't
want His people to give out of a sense of compulsion, but rather from an
attitude of joy and cheerfulness. The one definitive passage in the New
Testament which declares the attitude with which we are to give describes it as
"cheerfulness." May God help us to give in a spirit which honors Him!
5.
We Should Give
Sacrificially:
In the Scriptures we have several examples where God looks
with approval on sacrificial giving:
2
Cor. 8:1-5
"Now, brethren, we wish to make known to you the grace of God
which has been given in the churches of Macedonia, that in a great ordeal of
affliction their abundance of joy and their deep poverty overflowed in the
wealth of their liberality. For I testify that according to their ability, and
beyond their ability they gave of their own accord, begging us with much
entreaty for the favor of participation in the support of the saints, and this,
not as we had expected, but they first gave themselves to the Lord and to us by
the will of God." Notice in this passage that the Macedonian
believers had little to begin with. They are described as those enduring a
great deal of affliction, and experiencing deep poverty. Yet, they are also
said to have given beyond their ability! What a wonderful example of
sacrificial giving! May God enable us to imitate them in our own lives!
Mark
12:41-44 "And
He sat down opposite the treasury, and began observing how the multitude were
putting money into the treasury; and many rich people were putting in large
sums. And a poor widow came and put in two small copper coins, which amount to
a cent. And calling His disciples to Him, He said to them, 'Truly I say to you,
this poor widow put in more than all the contributors to the treasury; for they
all put in out of their surplus, but she, out of her poverty, put in all she
owned, all she had to live on.'" In this
example, Jesus singled out this woman as a wonderful example of giving for his
disciples. When Christ saw her sacrificial spirit, He called His disciples over
to learn a lesson from her life. May we also learn to go and do likewise!
Can
you say that your own giving is characterized by a sacrificial spirit? Does
your giving really cost you anything? It's not really how much we give that is
so important, but how much we keep for ourselves after we've given. May our
great and glorious God enable us to practice a joyful, sacrificial lifestyle of
giving!
The
Motivation For Our Giving
Now that we have seen what
the Scriptures teach concerning the amount, purpose, and manner of our giving,
let's turn to examine what the Bible teaches concerning what ought to motivate us in our giving.
1.
The Example Of
Christ:
Right in the middle of the longest exposition of giving in
the New Testament (2 Cor. 8-9), the Apostle Paul draws upon the example of
Jesus Christ as our prime motivation. Consider his words in 2 Corinthians 8:9, "For you know the grace of our Lord
Jesus Christ, that though He was rich, yet for your sake He became poor, that
you through His poverty might become rich." Christ was infinitely
rich in His pre-incarnate existence in heaven. He was worshipped unceasingly by
a great host of angelic beings. He exercised omnipotence, omniscience, and
omnipresence as Deity. He ruled with the Father and Holy Spirit over all the
universe that they had created. Yet, Christ willingly chose to become poor. He
laid down his right to the independent exercise of His attributes. He was born
in a stable, and reared by poor parents. He lived an obscure and simple life.
He depended on His Father for all His livelihood. He never accumulated a store
of possessions during His lifetime; indeed, it appears that the only
possessions He could call His own were the clothes on His back. At the end of
His life, He gave up the only thing left that He had left -- His life. By
laying down His life, Jesus was giving up everything to save us from our sins.
Though He was rich, He became poor. And what was the purpose in this great act
of sacrifice? It was that we through His poverty might become rich. As those
who believe on Him, we have inherited great riches: forgiveness, adoption,
justification, the indwelling Spirit, peace with God, access to God,
sanctification, and eternal glory to come! Notice that Christ didn't give just
ten percent of His resources to obtain these spiritual treasures for us! He
didn't even give fifty percent! He gave 100%! A disciple naturally desires to
be like his master. Therefore, strive to emulate your Lord. Don't be content
with giving a small fraction of your income. Pray that God would enable you to
give more and more to help hurting people and expand the kingdom of God around
the world!
2. The Command Of Christ:
Not only do we have the example of
Christ to motivate us, but we also have His command. Jesus expressed Himself
very clearly in John 15:12-13, "This
is My commandment, that you love one another, just as I have loved you. Greater
love has no one than this, that one lay down his life for his friends."
Jesus in this passage is commanding His followers to love each other in the
same way that He loved them -- namely, by being totally committed to them. This
kind of commitment must, by the very nature of the case, include the willingness
to give of our resources to help one another. Jesus gave up all, including His
very life for us. That is how we are commanded to love one another. We will
know if we really love our brothers and sisters when we are willing to open our
wallet or checkbook and give to meet their needs. May God enable us to follow
His Son in obedience!
Conclusion
The Scriptures do not teach that the tithe is incumbent upon New Testament believers.
However, they do teach that Christians are to
be generous, sacrificial, expectant and cheerful givers! Does that describe
you? It is my earnest prayer that the Holy Spirit would use this article to
challenge you to rethink your giving patterns and see whether they are in line
with God's will as expressed in the New Testament. If not, go to the Lord in
prayer and ask Him for the power and grace to obey Him fully in all things.