Giving: A Gift For Us

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POINT TO JESUS!!
When I was a kid, my parents gave me an allowance. Every week, 3 dollars would appear Sunday morning at each of the kids places on the table. From that 3 dollars, we were expected to shave off $.30 right off the top, which we would dutifully take with us to church that Sunday morning, and drop it in the plate as it went by. We did this for years. Even when we were well into our teens, with jobs, mom would faithfully put out $3 a week, and we would shave off that $.30. Although, confession, sometimes I forgot to bring it to church with me!
Why would my parents make me do this? What’s the point of making your kid take $.30 to church every week?
It wasn’t about the $.30. But what they taught me was an invaluable lesson on honouring God with my finances, and trusting Him with it.
Foundations Schpeel.
Explore difference between tithing and giving.
A tithe is a specific amount (10% of your income) that you give first, and an offering is anything extra that you give beyond that. - Rachel Ramsey
Tithing was divinely instituted by God under the old covenant and was compulsory upon the people who worshiped God. Under the new covenant we are not bound by arbitrary laws; but the principles of right and wrong, as expressed by the law, are fulfilled in the believer's life through grace.
Grace should produce as much as or more than law demanded. Regular systematic giving is clearly taught in the New Testament. It is known as the grace of giving. The gauge or rule of this systematic giving is defined in the Old Testament, known as the law of tithing. All Christians should conscientiously and systematically tithe their income to God. -PAOC General Constitution - Article 6.5
Giving to God is a gift for us.
Tithing is a gift to us from God. It’s not that God needs our tithes. But the act of tithing allows us to draw closer to God. Moreover, it is God’s established way of providing for the work of ministry. Today we are going to explore the concept of tithing throughout the Old Testament and New Testament, and finally understand how this gift plays out in our lives today.

Tithing in the OT

To start, we need to understand the Old Testament background for tithing.
Word study - Tithe. “Tenth part” A tenth of one’s possessions. This is what “tithe” actually means. One was to give a tenth of everything. This is what we read in:
Leviticus 27:30–32 ESV
“Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord. If a man wishes to redeem some of his tithe, he shall add a fifth to it. And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the Lord.
This is part of the law that was given to Moses to give to the people of Israel. Situated at the end of the book of Leviticus. In it we find the law of tithing. Everything. One tenth of the produce of the field, herds, and flocks was to be dedicated to God. If someone wished to redeem his tithe, he could do so with a surcharge of 20%. This actually helped the priests out, as they would use this extra income to buy food for themselves.
Notice a couple things in this passage: The first re-shapes our initial thinking. Although Israel was told to bring a tenth of what they had in their possession, we see that this passage already assumes this tithe is God’s. Every tenth part is God’s. Not that Israel was doing God a favour, but rather they were giving to Him what was already His in the first place.
God doesn’t need our tithe. He isn’t going to starve, and He’s not begging for offerings. But realistically, everything on this earth is God’s. By bringing one tenth back, the Israelites were simply giving God what was His in the first place.
Here’s the question though, is the concept of tithing something that came up only after God gave the law to Israel? In fact, God’s Word gives us ample proof of tithing long before the law of Moses was established.
Genesis 14:18–20 ESV
And Melchizedek king of Salem brought out bread and wine. (He was priest of God Most High.) And he blessed him and said, “Blessed be Abram by God Most High, Possessor of heaven and earth; and blessed be God Most High, who has delivered your enemies into your hand!” And Abram gave him a tenth of everything.
This event occurs after Abraham had gone out and defeated Chedorlamer, the king of one of the city-states in the region, and the kings who were with him. He rescues Lot, his nephew, and then the king of Salem, Melchizedek, comes to meet him with bread and wine. The Bible notes Melchizedek as a priest of the Most High God. Melchizedek pronounces a blessing on Abraham. But then something strange happens: Abraham gives this king a tenth of all the spoils of war… why?
Abraham recognized Melchizedek as his spiritual superior. He received the blessing from this priest, and in turn blessed him. Giving a tenth to a king or someone providing sanctuary was common in the ancient world. On both accounts Melchizedek could have justly received this gift. But Abraham first and foremost does it because of Melchizedek’s priesthood.
Side note, how cool is it that a Jebusite - someone who has no lot in the people of Israel, was a priest before God! This is amazing, and it helps us see that our God is not limited to one people group, but instead there is no jew or gentile in His kingdom.
Regardless, Abraham actually set an example for the rest of His descendants. This example later because lawful practice under the Mosaic law, as we read in Leviticus: to tithe - give a tenth - to the priest of God. So we see that tithing was common practice in the ancient world. But here, the motivation is a bit different. It has to do with giving a tenth to God, or to the priest of God. Not just after Moses gave the law, but way back at Abraham! The Old Testament law is actually just a systemizing of the ancient practice that had long been established, and exhibited by Abraham, and Jacob as well. In Genesis 28:20-22 gives much the same vow: that if God would be with him, care for him and protect him, He will claim the Most High God as his God, and give a tenth of everything God blessed Jacob with back to God.
There’s one other passage I’d like to explore for a moment:
Malachi 3:8–10 ESV
Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. You are cursed with a curse, for you are robbing me, the whole nation of you. Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.
Here we find that Israel - much further down the line - had neglected the tithe altogether. For Israel there were actually three tithes: The general tithe in Leviticus, the tithe of rejoicing with the Levite, and finally a special tithe, made every three years to the Lord. By the time we get to Malachi, Israel has forgotten about this. They are no longer bringing tithe, or at least have cut back. God says clearly that Israel is robbing him. Strong language, but in keeping with the outlook of Leviticus. This is where we see the care and provision of the Lord for His own as they lean and trust on Him. God doesn’t say “hey, it’s mine, so I don’t care if you go poor or if you starve, give me my money!” (Or grain or animals in this case.) He says, “put me to the test. You think you can’t afford to tithe, but in truth it is I who will take care of you and bless you!” In other words, when we give to God, He blesses us! Giving is an act of trust in our God. Tithing is an act of trust in our God. And what does God say to us when we choose to trust Him and give to Him what is already His in the first place? Mal 3 10
Malachi 3:10 ESV
Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need.
This is how we see giving as a gift from God to us. Because, as we give Him what is His, we express our trust in Him. We worship Him - bringing Him honour and glory - when we honour Him with our pocketbooks. God’s not a greedy deity. He doesn’t need you to tithe. Here though He gives laws to keep Israel focused on Him, to allow them to express their trust and dependance on Him. It might sound crazy, but Tithing is a gift from God in the OT - one that allows His people to worship Him. It is also the means by which God intended to provide for the priests and Levites. They were cared for through the tithes of the people.
So God gave tithing in the OT and a rule - a law - for the provision of the temple workers and the worship of the people. In this way, they opened up a way for God to bless them, and to express their worship through something that hits close to home: Their personal wealth.

Tithing in the NT

So, that’s tithing in the Old Testament. However, how about in the New Testament? In Jesus, we are not bound the same to the Old Testament laws as Israel was. Doesn’t mean they are worthless or we don’t need to pay attention. But Jesus Christ has fulfilled the law. Now under grace, how do we understand tithing?
In the gospels, there are only three references to tithing. Each time, it is spoken of in a negative way. Not because tithing itself was wrong, but because people had turned it into this legalistic process, or to keep one’s self warm at night.
Luke 18:9–14 (ESV)
He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector.
I fast twice a week; I give tithes of all that I get.’ But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”
What’s happening here? Here the Pharisee comes to God, full of himself, and says “thanks God, because I’m so good. Way better than that guys. One of the parameters he uses to determine this is his keeping of the law to tithe. Problem is, tithing was never supposed to be about patting oneself on the back! It’s about giving to God, exercising trust in God, and worshipping Him! So Jesus says at the end: For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”
Again in Luke 11 42 we read this:
Luke 11:42 ESV
“But woe to you Pharisees! For you tithe mint and rue and every herb, and neglect justice and the love of God. These you ought to have done, without neglecting the others.
Matthew 23:23 ESV
“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.
It’s not that Jesus condemns the tithe here, in fact he upholds it. But puts it into it’s rightful place. These pharisees used a legalistic 10% to gauge their own goodness. Meanwhile, they couldn’t uphold justice or love for God. Therefore their tithing was done out of selfish gain. To look good, to gain “brownie points” with God and those around them. That was never the purpose of tithing, and certainly it should not be elevated about any of God’s other commands. So we see the first thing to learn in the NT is that Tithing wasn’t supposed to be a legalistic thing! But it had turned into that.
But let me ask you this: Are we still subject to the OT law as the Israelites were?
Romans 10:4 ESV
For Christ is the end of the law for righteousness to everyone who believes.
In short, Christ came, and in His sinless life and death on the cross, atoned for your sin and mine. He fulfilled the requirements of the law we broke. The law functioned to show us how desperately we needed a Saviour. Now, for those who know Jesus as Saviour and Lord we live under His law, as expressed in:
Matthew 22:37–39 ESV
And he said to him, “You shall love the Lord your God with all your heart and with all your soul and with all your mind. This is the great and first commandment. And a second is like it: You shall love your neighbor as yourself.
Now, it’s not about trying to observe every law written in Leviticus, Deuteronomy, or Exodus. Rather, it is about loving God and others. In fact, Matthew 22 40 tells us:
Matthew 22:40 ESV
On these two commandments depend all the Law and the Prophets.”
If we fulfill these commands we are satisfying what Christ requires of us. The OT law becomes our guide for loving God and others. But, we are not subject to it like the Israelites were.
So, are we subject to the law of tithing? No, but that doesn’t mean that we should not bother honouring God with our finances.
Now we turn out attention to the heart of the matter: Jesus said:
Matthew 6:21 ESV
For where your treasure is, there your heart will be also.
This is in relation to Jesus’ teaching on putting the kingdom of God first, and in doing so you’re trusting God to provide for your needs. What this shows us is that we need to give ourselves a heart check. If we’re so busy laying up treasurers in the bank that we neglect God, or seek first His kingdom, where does that leave us? In fact, we have stored up treasure that will pass away. So Jesus says, seek first not your own advancement, but the kingdom of God! Lay up treasure that is in heaven, where it cannot perish or be destroyed.
This is where we find the heart of the matter: Where are you choosing to place your treasure? That said, regular, systematic giving is part of the New Testament context:
1 Corinthians 16:2 ESV
On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come.
2 Corinthians 9:6–15 (ESV)
The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.
And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work. As it is written,
“He has distributed freely, he has given to the poor; his righteousness endures forever.”
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 every way to be generous in every way, which through us will produce thanksgiving to God.
For the ministry of this service is not only supplying the needs of the saints but is also overflowing in many thanksgivings to God. By their approval of this service, they will glorify God because of your submission that comes from your confession of the gospel of Christ,
and the generosity of your contribution for them and for all others, while they long for you and pray for you, because of the surpassing grace of God upon you. Thanks be to God for his inexpressible gift!
What does Paul say here? He asks the Corinthians to take up a collection for those who are in the Jerusalem church - a church that had many who were struggling financially in the midst of a terrible famine. Paul knows He needs to be careful - the Corinthians were experiencing upset in the church, so Paul had to handle the situation with tact. Yet both His honour and theirs were at stake. They were supposed to be known as a generous church! So Paul asks them nicely to take up a collection to send to Jerusalem. Now, had they been bound to OT law, He could have sent in Titus and others and said “hey, where’s the cash?” But they are not. Under Christ one does not have to tithe. Yet, a practice of regular, systematic giving is demonstrated here in the Corinthians passages. Jesus, in view of Old Testament law, does not condemn the tithe, but an incorrect, legalistic view of it. We have seen the original purpose for tithing: for worshipping God, and demonstrating our trust in Him. Moreover, God’s provision for the temple workers in the Old Testament, and for the Jerusalem church in the New Testament, show us another purpose for tithing: To help advance the kingdom of God, and support those who have given themselves to this, as well as care for the sick, impoverished, and needy.
So in short, is tithing a requirement in the New Testament? No, and certainly not something to help us feel better about ourselves or our own righteousness. That was the mistake of the Pharisees: They measured their righteousness by their good deeds, their keeping of the law to tithe. But they too sinned - as we all have - and were no more righteous than the next person. Tithing then remains an act of worship - not compulsory - but part of how we worship God, support His church, and demonstrate our trust in Him. The “tithe” or 10% gauge remains our guide in understand how we should give and how much.

Tithing Today

Giving to God is a gift for us.
So, where does that leave us?
Tithing isn’t commanded. If you don’t tithe, you’re not a bad Christian. However, tithing is an important part of your worship, and your relationship with God.
I want to turn back to the OT for a minute:
Proverbs 3:9 ESV
Honor the Lord with your wealth and with the firstfruits of all your produce;
We need to honour God with what He has given us.
Giving is a means of grace (area where God brings blessing) - Grudem
We read in Micah how God says that when we choose to honour Him with our finances, He sees that. God cares for your needs. Katie and I have made a practice of tithing since we got married. As students, we didn’t have a lot, but we gave 10% of our income, sometimes more. We had to trust God. When we sat down to work out a budget, previous to getting married, we worked through the numbers and went “oh my, this is gonna be tight!” It wasn’t easy, but we trusted God, and moved forward in assurance that He was leading that way.
By the end of that year, with a new baby just arrived and neither of us having worked much because we were in school, we found that we had all our bills paid, food on the table, and some even in the savings account! Is that because tithed, like it’s somehow buying God’s favour and blessing? Not at all. But when we are faithful with our finances, stewarding them well and demonstrating our high priority on His Kingdom and our relationship with Him, we find that He does provide for our needs.
If you cannot find 10% to give to God, I want to ask you something: Are you truly trusting God with your finances? I’m not here to condemn, and I know that if you’re living paycheque to paycheque it could be very hard to suddenly cut out 10%. However, I’d like to share this with you:
When we are able to release at least 10% of our income back to God, our money doesn't have as tight of a hold on us because we realize that God is in control of our finances. (Crossway)
I had a college prof who always said this:
Don’t have to, get to, really ought to. - Mark MacKnight.
We don’t have to tithe. No one will smite you if you don’t. But we get to, meaning that we have an opportunity to practice regular giving as part of our worship, exercising trust in God, and our care for His church. And we really ought to. Tithing - systematic giving is a practice that we find throughout Scripture. Giving 10% of what we have back to God is something that we need to do as part of spiritual walk. it is a means by which God brings great blessing. We cannot afford not to tithe.
This is not a “give me your money” sermon. It is God who moves in the hearts of His people to give. So that’s where I place my trust. Do I care that you’re tithing or not? Yes I do, because I think it’s healthy for your spiritual walk and life in Christ.
It is also the means by which as a church we pay for everything from the lights to Bible study to furnace repairs or the outreach events we run. I say that to say this: When you give, we take great care as a leadership to ensure those dollars are spent wisely, committing our decisions to prayer. This isn’t a guilt trip into giving more. This is an honest look at how the Word of God shows us to honour God with our finances. I’m grateful to God for everyone who makes a point of giving to forward God’s work here and around the world.
So, here’s my challenge for you this week: If you haven’t set up a practice of regular giving as a couple or family, sit down together and prayerfully ask God to show you how to find the 10% in the budget. Remember that God will take care of your needs, and this is an exercise in trusting Him. He is faithful. If you already have that process set up, I’d like to challenge you to join me this week in finding one Christian charity that is about advancing God’s Kingdom, and give extra as part of your worship to God. It could be a missionary, or a missions organization, your home church, or another church. You choose, and let God guide you in that.
Communion
1 Corinthians 11:23–25 ESV
For I received from the Lord what I also delivered to you, that the Lord Jesus on the night when he was betrayed took bread, and when he had given thanks, he broke it, and said, “This is my body, which is for you. Do this in remembrance of me.” In the same way also he took the cup, after supper, saying, “This cup is the new covenant in my blood. Do this, as often as you drink it, in remembrance of me.”
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