The Foundation of Giving - Trusting God as Provider

Let’s answer a few popular questions before we start so that we understand a few things about tithing before moving forward…

1. Does the New Testament mandate tithing?

The New Testament does NOT command Christians to tithe (give 10% of their income) as a law.

Tithing was an Old Testament practice given to Israel under the Mosaic Law (Leviticus 27:30; Numbers 18:21-24; Deuteronomy 14:22-29).

In the New Testament, Jesus mentions tithing when rebuking the Pharisees for their hypocrisy (Matthew 23:23; Luke 11:42), but He was speaking to Jews still under the Old Covenant.

2. Does it say we should or shouldn’t tithe?

The New Testament does NOT explicitly say Christians should or shouldn’t tithe. Instead, it teaches principles of “generous, cheerful, and sacrificial giving:

1 Corinthians 16:2 CSB

On the first day of the week, each of you is to set something aside and save in keeping with how he is prospering, so that no collections will need to be made when I come.

2 Corinthians 9:6–7 CSB

The point is this: The person who sows sparingly will also reap sparingly, and the person who sows generously will also reap generously. Each person should do as he has decided in his heart—not reluctantly or out of compulsion, since God loves a cheerful giver.

The emphasis is on “voluntary, proportionate, and joyful giving”, not a fixed percentage.

3. Does tithing fit within the New Covenant, or is it legalistic?

Tithing, as a legal requirement, was part of the Old Covenant law. Under the New Covenant, believers are not under the law but under grace (Romans 6:14).

Romans 6:14 CSB

For sin will not rule over you, because you are not under the law but under grace.

Giving is now a matter of the heart, motivated by gratitude for God’s grace, not by obligation (2 Corinthians 8:7-9).

2 Corinthians 8:7–9 CSB

Now as you excel in everything—in faith, speech, knowledge, and in all diligence, and in your love for us—excel also in this act of grace. I am not saying this as a command. Rather, by means of the diligence of others, I am testing the genuineness of your love. For you know the grace of our Lord Jesus Christ: Though he was rich, for your sake he became poor, so that by his poverty you might become rich.

However, tithing can be a helpful guideline for some Christians as a starting point for generosity, but it should not be treated as a binding law or a measure of spiritual maturity.

Making tithing a requirement for salvation or spiritual standing would be legalistic and contrary to the gospel of grace (Galatians 5:1-4).

Galatians 5:1–4 CSB

For freedom, Christ set us free. Stand firm, then, and don’t submit again to a yoke of slavery. Take note! I, Paul, am telling you that if you get yourselves circumcised, Christ will not benefit you at all. Again I testify to every man who gets himself circumcised that he is obligated to do the entire law. You who are trying to be justified by the law are alienated from Christ; you have fallen from grace.

Summary

- The New Testament does not mandate tithing for Christians.

- It teaches generous, cheerful, and voluntary giving.

- Tithing is not required under the New Covenant, but giving is still expected as an act of worship and love.

- Christians are free to give as God leads, without compulsion or legalism.

Introduction

Good morning, church family! Today, we launch our series on tithing and generosity, starting with the foundation: trusting God as our provider. Money can be a sensitive topic, but God’s Word invites us to see giving as an act of faith that deepens our reliance on Him. Our key scripture, Malachi 3:10, declares, “Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the windows of heaven and pour out so much blessing that there will not be room enough to store it.” This bold promise calls us to trust God with our resources. As D.L. Moody once said, “Trust in yourself and you are doomed to disappointment; trust in money and you may have it taken from you; but trust in God, and you are never to be confounded in time or eternity.” Let’s explore how tithing reflects this trust, rooted in God’s Word and the gospel.

Exegesis of Malachi 3:10

To understand Malachi 3:10, we need its context. Malachi, the last book of the Old Testament, was written around 430 BC to a post-exilic Israel. The people had returned from Babylon but were spiritually apathetic, neglecting their covenant with God.

In Malachi 3:6–12 “Because I, the Lord, have not changed, you descendants of Jacob have not been destroyed. “Since the days of your ancestors, you have turned from my statutes; you have not kept them. Return to me, and I will return to you,” says the Lord of Armies. Yet you ask, “How can we return?” “Will a man rob God? Yet you are robbing me!” “How do we rob you?” you ask. “By not making the payments of the tenth and the contributions. You are suffering under a curse, yet you—the whole nation—are still robbing me. Bring the full tenth into the storehouse so that there may be food in my house. Test me in this way,” says the Lord of Armies. “See if I will not open the floodgates of heaven and pour out a blessing for you without measure. I will rebuke the devourer for you, so that it will not ruin the produce of your land and your vine in your field will not fail to produce fruit,” says the Lord of Armies. “Then all the nations will consider you fortunate, for you will be a delightful land,”

God addresses their failure to tithe, which was robbing Him of the honor due and depriving the temple of resources for worship and care for the Levites (Numbers 18:21–24 ““Look, I have given the Levites every tenth in Israel as an inheritance in return for the work they do, the work of the tent of meeting. The Israelites must never again come near the tent of meeting, or they will incur guilt and die. The Levites will do the work of the tent of meeting, and they will bear the consequences of their iniquity. The Levites will not receive an inheritance among the Israelites; this is a permanent statute throughout your generations. For I have given them the tenth that the Israelites present to the Lord as a contribution for their inheritance. That is why I told them that they would not receive an inheritance among the Israelites.”” ).

The “storehouse” refers to the temple’s storage rooms for tithes, ensuring priests and the poor were supported (Deuteronomy 14:28–29 ““At the end of every three years, bring a tenth of all your produce for that year and store it within your city gates. Then the Levite, who has no portion or inheritance among you, the resident alien, the fatherless, and the widow within your city gates may come, eat, and be satisfied. And the Lord your God will bless you in all the work of your hands that you do.” ). God’s command to “bring the whole tithe” was a call to full obedience, not partial giving, as the people were offering defective sacrifices (Malachi 1:6–8 ““A son honors his father, and a servant his master. But if I am a father, where is my honor? And if I am a master, where is your fear of me? says the Lord of Armies to you priests, who despise my name.” Yet you ask, “How have we despised your name?” “By presenting defiled food on my altar.” “How have we defiled you?” you ask. When you say, “The Lord’s table is contemptible.” “When you present a blind animal for sacrifice, is it not wrong? And when you present a lame or sick animal, is it not wrong? Bring it to your governor! Would he be pleased with you or show you favor?” asks the Lord of Armies.”

The phrase “test me in this” is unique in Scripture—God invites Israel to prove His faithfulness. The promise of “floodgates of heaven” opening echoes Genesis 7:11 “In the six hundredth year of Noah’s life, in the second month, on the seventeenth day of the month, on that day all the sources of the vast watery depths burst open, the floodgates of the sky were opened,” , symbolizing abundant provision, like rain on a parched land. The blessings are both material (crops, protection from pests, v. 11) and spiritual (restored relationship with God). However, this is not a prosperity gospel formula; it’s a covenant promise tied to Israel’s obedience under the Law. For us, Malachi 3:10 points to a timeless principle: God honors faith-filled giving, though the blessings may be spiritual, communal, or eternal (2 Corinthians 9:6–8 “The point is this: The person who sows sparingly will also reap sparingly, and the person who sows generously will also reap generously. Each person should do as he has decided in his heart—not reluctantly or out of compulsion, since God loves a cheerful giver. And God is able to make every grace overflow to you, so that in every way, always having everything you need, you may excel in every good work.” ).

Cross-references enrich this text. In Genesis 28:20-22, Jacob vows to tithe, trusting God’s provision. In Luke 6:38, Jesus says, “Give, and it will be given to you… with the measure you use, it will be measured to you,” affirming generosity’s reward. Yet, Hebrews 7:1-10 shows Christ as our greater Melchizedek, to whom we offer our lives, not just our tithes, pointing to the gospel’s fulfillment of the Law.

Exposition

1. The Roots of Tithing: Honoring God

Tithing, giving 10% of our income, originates in the Old Testament as a way to honor God. Leviticus 27:30 states, “A tithe of everything… belongs to the Lord; it is holy to the Lord.” Before the Law, Abraham gave a tenth to Melchizedek (Genesis 14:19-20), showing tithing as an act of worship.

A.W. Tozer wrote, “The man who has God for his treasure has all things in One.”

Tithing declares that God, not money, is our treasure. It supports His work—then the temple, now the church—ensuring ministries thrive (1 Corinthians 9:14 “In the same way, the Lord has commanded that those who preach the gospel should earn their living by the gospel.” ).

2. A Divine Invitation: Test God’s Faithfulness

Malachi 3:10’s invitation to “test me” is a call to trust. God promises to open heaven’s floodgates, pouring out blessings we cannot contain. This isn’t about manipulating God but stepping out in faith.

As Moody said, “God has given us two hands—one to receive with and the other to give with. We are not cisterns made for hoarding; we are channels made for sharing.”

Cross-references like Proverbs 3:9-10, “Honor the Lord with your wealth… then your barns will be filled to overflowing,” echo this promise. Tithing tests God’s faithfulness, and He proves Himself trustworthy.

3. Giving as Trust, Not Transaction

Tithing isn’t about earning God’s favor; it’s about trusting Him as our provider. Philippians 4:19 assures us, “My God will meet all your needs according to the riches of his glory in Christ Jesus.”

Giving reflects faith that God’s resources are infinite.

In Matthew 6:24 ““No one can serve two masters, since either he will hate one and love the other, or he will be devoted to one and despise the other. You cannot serve both God and money.”

Jesus warns we cannot serve both God and money.

Tithing chooses God, freeing us from materialism’s grip and aligning our hearts with His kingdom.

The Gospel Connection

Tithing points us to the gospel, where God’s ultimate provision is revealed. In Malachi, God promised blessings for obedience, but we often fail to give God our whole hearts. Yet, God gave His whole Son. John 3:16 declares, “For God so loved the world that he gave his one and only Son, that whoever believes in him shall not perish but have eternal life.” Jesus, our perfect sacrifice, fulfilled the Law we couldn’t keep (Romans 10:4). He gave everything—His life on the cross—to reconcile us to God. Our tithing doesn’t earn salvation; it’s a response to the grace we’ve received in Christ. Because God gave His best, we can trust Him with our resources, knowing He’s already provided our greatest need: forgiveness and eternal life.

Application

Reflect on your view of money. Are you trusting God or clinging to your resources? Tithing is a practical step to trust Him. If you’re new to tithing, start small—1% or 2%—and work toward 10% as an act of faith. For regular tithers, ask: Is my giving joyful or routine? This week, set aside your tithe first, before bills, declaring God’s priority. Pray over your gift, asking God to deepen your trust. Our church’s online platform (website or app) makes giving simple, and your tithe funds ministries like outreach and youth programs. As 1 Chronicles 29:14 says, “Everything comes from you, and we have given you only what comes from your hand.” Let’s give back to God what is His.

Conclusion

Church, tithing is a spiritual act of trusting God, our provider. Malachi 3:10 invites us to test His faithfulness, and the gospel shows He’s already given His best in Christ. Let’s respond with faith-filled generosity.

As Tozer said, “As base a thing as money often is, it yet can be transmuted into everlasting treasure. It can be converted into food for the hungry and clothing for the poor; it can keep a missionary actively winning lost men to the light of the gospel.”

Will you trust God with your tithe today?

Prayer

Let’s pray: “Lord, I trust You as my provider. Thank You for giving Your Son to meet my deepest need. Help me give with faith, knowing You are faithful to Your promises. Use my tithe to advance Your kingdom. In Jesus’ name, Amen.”

Closing

Reflect on Malachi 3:10 this week. Test God in giving, and see His faithfulness. Next week, we’ll explore the heart of giving—generosity that flows from joy. God bless you, church!