Giving and Tithing
- a New Testament perspective

The New Testament Grace of Giving

This is a follow-up to the article to tithing by Jerry Nelson in which he argues that tithing is abolished. Here I give an outline of NT giving which is based on the needs of people and the ability of others to meet those needs. I have tried to bring together those scriptures that deal with supporting church officials as well as the scriptures that deal with giving to others. See also my brief article on "Giving Alms: a neglected Christian duty".

(Prov 19:17 NIV) He who is kind to the poor lends to the LORD, and he will reward him for what he has done.

(Prov 22:9 NIV) A generous man will himself be blessed, for he shares his food with the poor.

(Prov 30:7-9 NIV) "Two things I ask of you, O LORD; do not refuse me before I die: {8} Keep falsehood and lies far from me; give me neither poverty nor riches, but give me only my daily bread. {9} Otherwise, I may have too much and disown you and say, 'Who is the LORD?' Or I may become poor and steal, and so dishonor the name of my God.

Tithing

OK lets get it over with - we are not under law we are under grace. However -

(Gal 5:14 NIV) The entire law is summed up in a single command: "Love your neighbor as yourself."

(Rom 13:8-10 NIV) Let no debt remain outstanding, except the continuing debt to love one another, for he who loves his fellowman has fulfilled the law. {9} The commandments, "Do not commit adultery," "Do not murder," "Do not steal," "Do not covet," and whatever other commandment there may be, are summed up in this one rule: "Love your neighbor as yourself." {10} Love does no harm to its neighbor. Therefore love is the fulfillment of the law.

(2 Cor 8:7-9 NIV) But just as you excel in everything--in faith, in speech, in knowledge, in complete earnestness and in your love for us --see that you also excel in this grace of giving. {8} I am not commanding you, but I want to test the sincerity of your love by comparing it with the earnestness of others. {9} For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sakes he became poor, so that you through his poverty might become rich.

The earth and everything in it belongs to the Lord. However in Genesis 1:29 the Lord gave Adam every seed-bearing plant on the face of the whole earth and every tree that has fruit with seed in it as food. After the flood God gave Noah the right to eat anything that lives or moves, so that anything that Noah saved in the arc he had the right to eat (Gen 9:3). By the time we come to Lev 27:30 a tithe of everything belongs to the Lord (grain, fruit, animal - Lev 27:32 ).

Lev 27:30 "'A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD.

The main purpose of tithing in the Old Testament was to provide for the priestly tribe of Levi (Num 18:21) who had no land inheritance (Num 18:24). They were to perform their duties as priests and in return they were fed by the tithe, which was also itself tithed to the Lord (Num 18:26). In Deu 14:29 and 26:12 they gave the tithe to give it to the Levite, the alien, the fatherless and the widow (cf James 1:27). If people had to travel in order to offer the tithe then they could convert it to money (Deu 14:24 read 14:26). It is also interesting that there is at least one occasion mentioned in the Old Testament where the people who gave the tithe also ate it (Deu 14:21-28). Since the destruction of Jerusalem in AD 70 that Levitical system has gone entirely.

In the New Testament

Under the New Testament system each believer is a priest. However it is reasonable and, as we shall see, scriptural for those who are members of a local church to help support those who work full-time with church duties. It is also possible for those in leadership to support themselves like the apostle Paul who used tent making to support himself. However Paul also said:

(1 Cor 9:14 NIV) In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel. (see Mat 10:10, Luke 10:8)

Although Paul did not use this right. Never the less he gives the principle that those who feed us spiritually should be fed physically.

(1 Cor 9:11-14 NIV) If we have sown spiritual seed among you, is it too much if we reap a material harvest from you? {12} If others have this right of support from you, shouldn't we have it all the more? But we did not use this right. On the contrary, we put up with anything rather than hinder the gospel of Christ. {13} Don't you know that those who work in the temple get their food from the temple, and those who serve at the altar share in what is offered on the altar? {14} In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel.

We should note that the disciples Jesus sent out only got food and shelter, nothing more. Most people will recognize that it is better to have a leader who can devote himself full-time to the work. The tithe or ten percent is a good rule of thumb. John Wesley said that we should give ten percent save ten percent and do what we like with the rest. If we did this we would probably all be better off since it would encourage us to budget and instead of taking out expensive loans we could buy things out of our savings. Incidently if we lend to the Lords people we should not charge interest.

(Exo 22:25 NIV) "If you lend money to one of my people among you who is needy, do not be like a moneylender; charge him no interest.

In the New Testament Jesus says we should lend to our enemies without expecting anything back, we get our reward in heaven.

(Luke 6:35 NIV) But love your enemies, do good to them, and lend to them without expecting to get anything back. Then your reward will be great, and you will be sons of the Most High, because he is kind to the ungrateful and wicked.

Our attitude towards money indicates how much the gospel has changed us

Our attitude towards money is like a barometer to how close our walk with God actually is. When we become Christians we receive forgiveness of sins, acceptance by God, love from God. We are clearly on the receiving end of things but we also give to God ourselves albeit rather messed up in most cases. After that God sorts us out and we mature and learning to give is part of the maturing process. Until we have learned to give we have not fully understood the gospel. We love because God loves us (1 John 4:10), we forgive others because God has forgiven us (Col 3:13), we welcome others because God has welcomed us, we accept one another because God has accepted us (Rom 15:7) and we give because has given to us (Freely you have received, freely give Mat 10:8). In the world we struggle and strive for worldly possessions, however once we get saved we realize that a man's life does not consist in the abundance of his possessions (Luke 12:15). One aspect of loving one another is to meet the needs of another. Love is practical not theoretical.

(1 John 3:16-17 NIV) This is how we know what love is: Jesus Christ laid down his life for us. And we ought to lay down our lives for our brothers. {17} If anyone has material possessions and sees his brother in need but has no pity on him, how can the love of God be in him?

God so loved the world that was perishing that he did something about it - he sent his Son.

Jesus warns us that we cannot serve two masters - both God and Money. He then goes on to tells us not to worry about food and clothing - the pagans run after these things - our heavenly Father knows our needs, instead we are to seek first his kingdom and his righteousness and we will get all these things as well.

(Mat 6:24-34 NIV) "No one can serve two masters. Either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve both God and Money. {25} "Therefore I tell you, do not worry about your life, what you will eat or drink; or about your body, what you will wear. Is not life more important than food, and the body more important than clothes? {26} Look at the birds of the air; they do not sow or reap or store away in barns, and yet your heavenly Father feeds them. Are you not much more valuable than they? {27} Who of you by worrying can add a single hour to his life ? {28} "And why do you worry about clothes? See how the lilies of the field grow. They do not labor or spin. {29} Yet I tell you that not even Solomon in all his splendor was dressed like one of these. {30} If that is how God clothes the grass of the field, which is here today and tomorrow is thrown into the fire, will he not much more clothe you, O you of little faith? {31} So do not worry, saying, 'What shall we eat?' or 'What shall we drink?' or 'What shall we wear?' {32} For the pagans run after all these things, and your heavenly Father knows that you need them. {33} But seek first his kingdom and his righteousness, and all these things will be given to you as well. {34} Therefore do not worry about tomorrow, for tomorrow will worry about itself. Each day has enough trouble of its own.

When we understand the value of eternal things we can let go of those temporal things we hold so precious.

(Luke 12:33-34 NIV) Sell your possessions and give to the poor. Provide purses for yourselves that will not wear out, a treasure in heaven that will not be exhausted, where no thief comes near and no moth destroys. {34} For where your treasure is, there your heart will be also.

Jesus also promises those who leave home, family and fields for his sake will receive a hundred times as much in this age (plus persecution) and in the age to come, eternal life.

(Mark 10:29-30 NIV) "I tell you the truth," Jesus replied, "no one who has left home or brothers or sisters or mother or father or children or fields for me and the gospel {30} will fail to receive a hundred times as much in this present age (homes, brothers, sisters, mothers, children and fields--and with them, persecutions) and in the age to come, eternal life.

Giving to the needy

In the new testament we find that giving to those in need is emphasized. When the church was born at Pentecost those who had possessions sold them to provide for those in need.

(Acts 2:44-45 NIV) All the believers were together and had everything in common. {45} Selling their possessions and goods, they gave to anyone as he had need.

(Acts 4:32-35 NIV) All the believers were one in heart and mind. No one claimed that any of his possessions was his own, but they shared everything they had. {33} With great power the apostles continued to testify to the resurrection of the Lord Jesus, and much grace was upon them all. {34} There were no needy persons among them. For from time to time those who owned lands or houses sold them, brought the money from the sales {35} and put it at the apostles' feet, and it was distributed to anyone as he had need.

The point about the Ananias and Sapphira story is that they sold a piece property and pretended to give the full amount to Peter while conspiring with each other to keep part of the price for themselves. Peters comment is interesting 'Didn't it belong to you before it was sold? And after it was sold, wasn't the money at your disposal?' They had the full right to the property and money after it was sold.

(Acts 5:1-5 NIV) Now a man named Ananias, together with his wife Sapphira, also sold a piece of property. {2} With his wife's full knowledge he kept back part of the money for himself, but brought the rest and put it at the apostles' feet. {3} Then Peter said, "Ananias, how is it that Satan has so filled your heart that you have lied to the Holy Spirit and have kept for yourself some of the money you received for the land? {4} Didn't it belong to you before it was sold? And after it was sold, wasn't the money at your disposal? What made you think of doing such a thing? You have not lied to men but to God." {5} When Ananias heard this, he fell down and died. And great fear seized all who heard what had happened.

Thus the early church fulfilled Jesus injunction to sell their possessions and to give to the poor.

(Luke 12:33 NIV) Sell your possessions and give to the poor. Provide purses for yourselves that will not wear out, a treasure in heaven that will not be exhausted, where no thief comes near and no moth destroys.

In the parable of the sheep and goats we see that the Lord expects us to help our brothers who are hungry, thirsty, needing clothing, or sick or in prison.

(Mat 25:37-40 NIV) "Then the righteous will answer him, 'Lord, when did we see you hungry and feed you, or thirsty and give you something to drink? {38} When did we see you a stranger and invite you in, or needing clothes and clothe you? {39} When did we see you sick or in prison and go to visit you?' {40} "The King will reply, 'I tell you the truth, whatever you did for one of the least of these brothers of mine, you did for me.'

In the Epistles Paul tells the Corinthians to set aside a sum of money each week in keeping with his income. This money was to help the poor Christians in Jerusalem.

(1 Cor 16:1-4 NIV) Now about the collection for God's people: Do what I told the Galatian churches to do. {2} On the first day of every week, each one of you should set aside a sum of money in keeping with his income, saving it up, so that when I come no collections will have to be made. {3} Then, when I arrive, I will give letters of introduction to the men you approve and send them with your gift to Jerusalem. {4} If it seems advisable for me to go also, they will accompany me.

In 2 Corinthians Paul talks about the grace of giving. He is talking about making a gift to those Christians in Jerusalem who are suffering due to famine. He makes the point that the gift is acceptable according to what one has, not according to what he does not have. He also makes the point that those who have plenty should help those who are needy and in turn when we are needy they will be able to help us. The obvious point to make here is that the rich Western church should be contributing to the needs of the poorer church - we might even be blessed spiritually.

(2 Cor 8:7-15 NIV) But just as you excel in everything--in faith, in speech, in knowledge, in complete earnestness and in your love for us --see that you also excel in this grace of giving. {8} I am not commanding you, but I want to test the sincerity of your love by comparing it with the earnestness of others. {9} For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sakes he became poor, so that you through his poverty might become rich. {10} And here is my advice about what is best for you in this matter: Last year you were the first not only to give but also to have the desire to do so. {11} Now finish the work, so that your eager willingness to do it may be matched by your completion of it, according to your means. {12} For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have. {13} Our desire is not that others might be relieved while you are hard pressed, but that there might be equality. {14} At the present time your plenty will supply what they need, so that in turn their plenty will supply what you need. Then there will be equality, {15} as it is written: "He who gathered much did not have too much, and he who gathered little did not have too little."

In Rom 12:6-8 Paul talks about the different gifts and one of these is contributing to the needs of others - with the command 'let him give generously'.

(Rom 12:6-8 NIV) We have different gifts, according to the grace given us. If a man's gift is prophesying, let him use it in proportion to his faith. {7} If it is serving, let him serve; if it is teaching, let him teach; {8} if it is encouraging, let him encourage; if it is contributing to the needs of others, let him give generously; if it is leadership, let him govern diligently; if it is showing mercy, let him do it cheerfully.

Our giving should be from the heart and not under compulsion or reluctantly.

(2 Cor 9:7 NIV) Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.

Our Lord also gave a few principles:

Be merciful, just as your Father is merciful.

"Do not judge, and you will not be judged.

Do not condemn, and you will not be condemned.

Forgive, and you will be forgiven.

Give, and it will be given to you.

(Luke 6:36-38 NIV) Be merciful, just as your Father is merciful. {37} "Do not judge, and you will not be judged. Do not condemn, and you will not be condemned. Forgive, and you will be forgiven. {38} Give, and it will be given to you. A good measure, pressed down, shaken together and running over, will be poured into your lap. For with the measure you use, it will be measured to you."

An indicator of true faith.

If we have saving faith then we will act on that faith with action.

(1 John 3:17-18 NIV) If anyone has material possessions and sees his brother in need but has no pity on him, how can the love of God be in him? {18} Dear children, let us not love with words or tongue but with actions and in truth.

(James 2:14-17 NIV) What good is it, my brothers, if a man claims to have faith but has no deeds? Can such faith save him? {15} Suppose a brother or sister is without clothes and daily food. {16} If one of you says to him, "Go, I wish you well; keep warm and well fed," but does nothing about his physical needs, what good is it? {17} In the same way, faith by itself, if it is not accompanied by action, is dead.

We work to provide for ourselves and to give to others.

Work is part of the daily routine of life, "Six days you shall labor and do all your work", (Exo 20:9 NIV). We have to work in order to live and to provide for us and our family and to have some left over to provide for others in need. The question to ask, is what do we do with our surplus? That is the acid test of our Christian faith. Does the litmus paper go blue or does it go red?

(Acts 20:34-35 NIV) You yourselves know that these hands of mine have supplied my own needs and the needs of my companions. {35} In everything I did, I showed you that by this kind of hard work we must help the weak, remembering the words the Lord Jesus himself said: 'It is more blessed to give than to receive.'"

This is an interesting example of repentance, the thief who once stole from others should work so that he can share with others.

Eph 4:28 He who has been stealing must steal no longer, but must work, doing something useful with his own hands, that he may have something to share with those in need.

(1 Th 4:11-12 NIV) Make it your ambition to lead a quiet life, to mind your own business and to work with your hands, just as we told you, {12} so that your daily life may win the respect of outsiders and so that you will not be dependent on anybody.

(2 Th 3:10-12 NIV) For even when we were with you, we gave you this rule: "If a man will not work, he shall not eat." {11} We hear that some among you are idle. They are not busy; they are busybodies. {12} Such people we command and urge in the Lord Jesus Christ to settle down and earn the bread they eat.

(1 Tim 5:8 NIV) If anyone does not provide for his relatives, and especially for his immediate family, he has denied the faith and is worse than an unbeliever.

(Titus 3:14 NIV) Our people must learn to devote themselves to doing what is good, in order that they may provide for daily necessities and not live unproductive lives.

The love of money

Jesus makes it clear that you cannot serve two masters, you cannot serve both God and money.

(Luke 16:13-14 NIV) "No servant can serve two masters. Either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve both God and Money." {14} The Pharisees, who loved money, heard all this and were sneering at Jesus.

Jesus says that we are to be on our guard against all kinds of greed.

Luke 12:15 Then he said to them, "Watch out! Be on your guard against all kinds of greed; a man's life does not consist in the abundance of his possessions."

If we put wealth and riches before God we will not grow as believers.

(Luke 8:14 NIV) The seed that fell among thorns stands for those who hear, but as they go on their way they are choked by life's worries, riches and pleasures, and they do not mature.

Paul warns us about the dangers of a love of money and tells us to be content with food and clothing. Instead of being eager for money we are to flee that and pursue righteousness, godliness, faith, love, endurance and gentleness.

(1 Tim 6:7-11 NIV) For we brought nothing into the world, and we can take nothing out of it. {8} But if we have food and clothing, we will be content with that. {9} People who want to get rich fall into temptation and a trap and into many foolish and harmful desires that plunge men into ruin and destruction. {10} For the love of money is a root of all kinds of evil. Some people, eager for money, have wandered from the faith and pierced themselves with many griefs. {11} But you, man of God, flee from all this, and pursue righteousness, godliness, faith, love, endurance and gentleness.

Hebrews says that we are to keep our lives free from the love of money and to be content with what we have.

(Heb 13:5 NIV) Keep your lives free from the love of money and be content with what you have, because God has said, "Never will I leave you; never will I forsake you."

Money and the Church

Those in leadership must be free from the love of money.

(1 Tim 3:2-3 NIV) Now the overseer must be above reproach, the husband of but one wife, temperate, self-controlled, respectable, hospitable, able to teach, {3} not given to drunkenness, not violent but gentle, not quarrelsome, not a lover of money.

(1 Pet 5:2-3 NIV) Be shepherds of God's flock that is under your care, serving as overseers--not because you must, but because you are willing, as God wants you to be; not greedy for money, but eager to serve; {3} not lording it over those entrusted to you, but being examples to the flock.

Those who work in leadership or evangelism should be supported by the church. Paul discusses this in detail in 1 Cor 9.

(1 Cor 9:4-7 NIV) Don't we have the right to food and drink? {5} Don't we have the right to take a believing wife along with us, as do the other apostles and the Lord's brothers and Cephas ? {6} Or is it only I and Barnabas who must work for a living? {7} Who serves as a soldier at his own expense? Who plants a vineyard and does not eat of its grapes? Who tends a flock and does not drink of the milk?

(1 Cor 9:9-14 NIV) For it is written in the Law of Moses: "Do not muzzle an ox while it is treading out the grain." Is it about oxen that God is concerned? {10} Surely he says this for us, doesn't he? Yes, this was written for us, because when the plowman plows and the thresher threshes, they ought to do so in the hope of sharing in the harvest. {11} If we have sown spiritual seed among you, is it too much if we reap a material harvest from you? {12} If others have this right of support from you, shouldn't we have it all the more? But we did not use this right. On the contrary, we put up with anything rather than hinder the gospel of Christ. {13} Don't you know that those who work in the temple get their food from the temple, and those who serve at the altar share in what is offered on the altar? {14} In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel. (see Luke 10:7)

(1 Tim 5:17-18 NIV) The elders who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching. {18} For the Scripture says, "Do not muzzle the ox while it is treading out the grain," and "The worker deserves his wages."

(Luke 10:2-12 NIV) He told them, "The harvest is plentiful, but the workers are few. Ask the Lord of the harvest, therefore, to send out workers into his harvest field. {3} Go! I am sending you out like lambs among wolves. {4} Do not take a purse or bag or sandals; and do not greet anyone on the road. {5} "When you enter a house, first say, 'Peace to this house.' {6} If a man of peace is there, your peace will rest on him; if not, it will return to you. {7} Stay in that house, eating and drinking whatever they give you, for the worker deserves his wages. Do not move around from house to house. {8} "When you enter a town and are welcomed, eat what is set before you. {9} Heal the sick who are there and tell them, 'The kingdom of God is near you.' {10} But when you enter a town and are not welcomed, go into its streets and say, {11} 'Even the dust of your town that sticks to our feet we wipe off against you. Yet be sure of this: The kingdom of God is near.' {12} I tell you, it will be more bearable on that day for Sodom than for that town.

The churches work in looking after its own poor, especially widows.

(James 1:27 NIV) Religion that God our Father accepts as pure and faultless is this: to look after orphans and widows in their distress and to keep oneself from being polluted by the world.

(Acts 6:1-6 NIV) In those days when the number of disciples was increasing, the Grecian Jews among them complained against the Hebraic Jews because their widows were being overlooked in the daily distribution of food. {2} So the Twelve gathered all the disciples together and said, "It would not be right for us to neglect the ministry of the word of God in order to wait on tables. {3} Brothers, choose seven men from among you who are known to be full of the Spirit and wisdom. We will turn this responsibility over to them {4} and will give our attention to prayer and the ministry of the word." {5} This proposal pleased the whole group. They chose Stephen, a man full of faith and of the Holy Spirit; also Philip, Procorus, Nicanor, Timon, Parmenas, and Nicolas from Antioch, a convert to Judaism. {6} They presented these men to the apostles, who prayed and laid their hands on them.

(1 Tim 5:3-10 NIV) Give proper recognition to those widows who are really in need. {4} But if a widow has children or grandchildren, these should learn first of all to put their religion into practice by caring for their own family and so repaying their parents and grandparents, for this is pleasing to God. {5} The widow who is really in need and left all alone puts her hope in God and continues night and day to pray and to ask God for help. {6} But the widow who lives for pleasure is dead even while she lives. {7} Give the people these instructions, too, so that no one may be open to blame. {8} If anyone does not provide for his relatives, and especially for his immediate family, he has denied the faith and is worse than an unbeliever. {9} No widow may be put on the list of widows unless she is over sixty, has been faithful to her husband, {10} and is well known for her good deeds, such as bringing up children, showing hospitality, washing the feet of the saints, helping those in trouble and devoting herself to all kinds of good deeds.

(1 Tim 5:16 NIV) If any woman who is a believer has widows in her family, she should help them and not let the church be burdened with them, so that the church can help those widows who are really in need.

The scriptures says "from everyone who has been given much shall much be required" Luke 12:48.

Books:

The Treasure Principle: Discovering the Secret of Joyful Giving (Lifechange Books) by Randy Alcorn

Money, Possessions, and Eternity by Randy Alcorn

Giving & Tithing : Includes Serving and Stewardship by Larry Burnett, Larry Burkett

Links:

Tithing -The Key to True Prosperity By Rev. Robin DuMolin

Should You Tithe?

The Tithe - this will wake you up

Money

IS TITHING REQUIRED IN THE CHURCH AGE?

THE LAW OF TITHING by Rev. Rick L. Patterson, Th.D. President Miami Christian University Miami, FL