Purpose & principles of:
Be sure to set aside a tenth of all that your fields produce each year. Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and flocks in the presence of the LORD your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the LORD your God always. – Deuteronomy 14.22-23
The Bibles makes the purpose of tithing very clear – to put God [Wall] first in our lives. We are to give God [Wall] the first and best of what we earn. For example, what we do first with our money shows what we value most. Giving the first part of our pay cheque to God [Wall] immediately focuses our attention on him. It also reminds us that all we have belongs to him. A habit of regular tithing can keep God [Wall] at the top of our priority list and give us a proper perspective on everything we have.
(Do not eat anything you find already dead. You may give it to an alien living in any of your towns, and he may eat it, or you may sell it to a foreigner. But you are a people holy to the LORD your God [Wall]. Do no cook a young goat in its mother’s milk. – Deuteronomy 14.21. This prohibition against cooking a young goat in its mother’s mile may reflect a Canaanite fertility rite. Or it may just mean that the Israelites were not to take what was intended to promote life and use it to kill or destroy life. This commandment is also given in Exodus 23:19.)
(At the end of every three years, bring all the tithes of that year’s produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the LORD your God [Wall] may bless you in all the work of your hands. – Deuteronomy 14.28, 29. The Bible supports an organised system of caring for the poor. God [Wall] told his people to use their tithe every third year for those who were helpless, hungry, or poor. These regulations were designed to prevent the country from sinking under crushing poverty and oppression. It was everyone’s responsibility to care for those less fortunate. Families were to help other family members, and towns were to help members of their community. National laws protected the rights of the poor, but helping the poor was also an active part of religious life. God [Wall] counts on believers to provide for the needy, and we should use what God [Wall] has given us to aid those less fortunate. Look beyond your regular giving and think of ways to help the needy. This will help you show your regard for God [Wall] as Creator of all people, share God’s goodness with others, and draw them to him. It is a practical and essential way to make faith work in everyday life.)
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. Now finish the work, so that your eager willingness to do it may be matched by your completion of it, according to your means. For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have. Our desire is not that others might be relieved while you are hard pressed, but that there might be equality. 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, as it is written: “He who gathered much did not have too much, and he who gathered little did not have too little. – 2 Corinthians 8.10-15.
The Corinthian Church had money, and apparently they had planned to collect money for the Jerusalem churches a year previously (see also 9.2). Paul challenges them to act on their plans. Four principles of giving emerge here: (1) your willingness to give cheerfully is more important than the amount you give; (2) you should strive to fulfil your financial commitments; (3) if you give to others in need, they will, in turn, help you when you are in need; (4) you should give as a response to Christ, not for anything you can get out of it. How you give reflects your devotion to Christ.
To be given first:
If you take your neighbour’s cloak as a pledge, return it to him by sunset, – Exodus 22.26
Why did the law insist on returning a person’s cloak by evening? The cloak was one of an Israelite’s most valuable possessions. Making clothing was difficult and time-consuming. As a result, cloaks were expensive, and most people owned only one. The cloak was used as a blanket, a sack to carry things in, a place to sit, a pledge for a debt, and, of course, clothing.
(“Do not take advantage of a widow or an orphan. If you do and they cry out to me, I will certainly hear their cry. My anger will be aroused, and I will kill you with the sword; your wives will become widows and your children fatherless. “If you lend money to one of my people among you who is needy, do not be like a money-lender; charge him no interest. If you take your neighbour’s cloak as a pledge, return it to him by sunset, because his cloak is the only covering he has for his body. What else will he sleep in? When he cries out to me, I will hear, for I am compassionate. – Exodus 22.22-27. The Hebrew law code is noted for its fairness and social responsibility towards the poor. God [Wall] insisted that the poor and powerless be well treated and given the chance to restore their fortunes. We should reflect God’s concern for the poor by helping those less fortunate than ourselves.)
(“Do not hold back offerings from your granaries or your vats. “You must give me the firstborn of your sons. – Exodus 22.29. The Israelites were to be prompt in giving God [Wall] their offerings. The first of the harvest was to be dedicated to him. Since God [Wall] doesn’t send reminders, it is easy to take care of other financial responsibilities while letting our gifts to him slide. Giving to God [Wall] first out of what he has allowed you to have demonstrates that he has first priority in your life.)
Supports community’s spiritual needs:
The LORD said to Moses, “Speak to the Levites and say to them: ‘When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the LORD’s offering. – Numbers 18.25-26
Even the Levites, who were ministers, had to tithe to support the Lord’s work. No-one was exempt from returning to God [Wall] a portion of what was received. Though the Levites owned no land and operated no great enterprises, they were to treat their income the same as everyone else did by giving a portion to care for the needs of the other Levites and of the tabernacle. The tithing principle is still relevant. God [Wall] expects all his followers to supply the material needs of those who devote themselves to meeting the spiritual needs of the community of faith.
(The staff belonging to the man I choose will sprout, and I will rid myself of this constant grumbling against you by the Israelites.” The LORD said to Moses, “Put back Aaron’s staff in front of the Testimony, to be kept as a sign to the rebellious. This will put an end to their grumbling against me, so that they will not die.” – Numbers 17.5, 10. After witnessing spectacular miracles, seeing the Egyptians punished by the plagues, and experiencing the actual presence of God [Wall], the Israelites still complained and rebelled. We wonder how they could be so blind and ignorant, and yet we often repeat this same pattern. We have centuries of evidence, the Bibles in many translations, and the convincing results of archaeological and historical studies. But people today continue to disobey God [Wall] and go their own way. Like the Israelites, we are more concerned about our physical condition than our spiritual condition. We can escape this pattern that we have been given. Has God [Wall] guided and protected you? Has he answered your prayers? Do you know people who have experienced remarkable blessings and healings? Do you know Bible stories about the way God has led his people? Focus your thoughts on what God [Wall] has done, and rebellion will become unthinkable.)
(“A man who is clean shall gather up the ashes of the heifer and put them in a ceremonially clean place outside the camp. They shall be kept by the Israelite community for use in the water of cleansing; it is for purification from sin. The man who gathers up the ashes of the heifer must also wash his clothes, and he too will be unclean till evening. This will be a lasting ordinance both for the Israelites and for the aliens living among them. – Numbers 19.9, 10. What is the significance of the red heifer’s ashes? When a person touches a dead body, he was considered unclean (i.e., unable to approach God [Wall] in worship). This ritual purified the unclean person so that once again he could offer sacrifices and worship God [Wall]. Death was the strongest of defilements because it was the final result of sin. Thus a special sacrifice – a red heifer – was required. It had to be offered by someone who was not unclean. When it had been burned on the altar, its ashes were used to purify water for ceremonial cleanings – not so much literally as symbolically. The unclean person then washed himself, and often his clothes and belongings, with this purified water as an act of becoming clean again.)
Give in proportion to what you have been given:
Three times a year all your men must appear before the LORD your God [Wall] at the place he will choose: at the Feast of Unleavened Bread, the Feast of Weeks and the Feast of Tabernacles. No man should appear before the LORD empty-handed: Each of you must bring a gift in proportion to the way the LORD your God has blessed you. – Deuteronomy 16.16-17
Three times a year every male was to make a journey to the sanctuary in the city that would be designated as Israel’s religious capital. At these festivals, each participant was encouraged to give what he could in proportion to what God [Wall] had given him. God [Wall] does not expect us to give more than we can, but we will be blessed when we give cheerfully. For some, 10 per cent may be a burden. For most of us, that would be far too little. Look at what you have and then give in proportion to what you have been given.
(If a fellow Hebrew, a man or woman, sells himself to you and serves you six years, in the seventh year you must let him go free. And when you release him, do not send him away empty-handed. Supply him liberally from your flock, your threshing-floor and your winepress. Give to him as the LORD your God [Wall] has blessed you. Remember that you were slaves in Egypt and the LORD your God [Wall] redeemed you. That is why I give you this command today. – Deuteronomy 15.12-15. The Israelites were to release their servants after six years, sending them away with enough food so that they would be amply supplied until their needs could be met by some other means. This humanitarian act recognised that God [Wall] created each person with dignity and worth. It also reminded the Israelites that they, too, had once been slave sin Egypt, and that their present freedom was a gift from God [Wall]. We do not have servants such as these today, but God’s instructions still apply to us: We must still be sure to treat our employees with respect and economic fairness.)
(Appoint judges and officials for each of your tribes in every town the LORD your God [Wall] is giving you, and they shall judge the people fairly. Do not pervert justice or show partiality. Do not accept a bribe, for a bribe blinds the eyes of the wise and twists the words of the righteous. Follow justice and justice alone, so that you may live and possess the land the LORD your God is giving you. – Deuteronomy 16.18-20. These verses anticipated a great problem the Israelites would face when they arrived in the promised land. Although they had Joshua as their national leader, they failed to complete the task and choose other spiritual leaders who would lead the tribes, districts, and cities with justice and God’s wisdom. Because they did not appoint wise judges and faithful administrators, rebellion and injustice plagued their communities. It is a serious responsibility to appoint or elect wise and just officials. In your sphere of influence – home, church, school, job – are you ensuring that justice and godliness prevail? Failing to choose leaders who uphold justice can lead to much trouble, as Israel would discover.)
Hezekiah’ reinstated practice of:
He ordered the people living in Jerusalem to give the portion due to the priests and Levites so that they could devote themselves to the Law of the LORD. As soon as the order went out, the Israelites generously gave the firstfruits of their grain, new wine, oil and honey and all that the fields produced. They brought a great amount, a tithe of everything. The men of Israel and Judah who lived in the towns of Judah also brought a tithe of their herds and flocks and a tithe of the holy things dedicated to the LORD their God [Wall], and they piled them in heaps. They began doing this in the third month and finished in the seventh month. When Hezekiah and his officials came and saw the heaps, they praised the LORD and blessed his people Israel. – 2 Chronicles 31.4-8
Hezekiah reinstated the practice of tithing – giving a tenth of one’s income to the priests and Levites so they could be free to serve God [Wall] and minister to the people. The people responded immediately and generously. God’s work need the support of God’s people. Does God [Wall] receive a regular percentage of your income? Generosity makes our giving delightful to us and to God [Wall] (2 Corinthians 8; 9). How different the church would be today if all believers consistently followed this pattern.
(Hezekiah assigned the priests and Levites to divisions – each of them according to their duties as priests or Levites – to offer burnt offerings and fellowship offerings, to minister, to give thanks and to sing praises at the gates of the LORD’s dwelling. The king contributed from his own possessions for the morning and evening burnt offerings and for the burnt offerings on the Sabbaths, New Moons and appointed feasts as written in the Law of the LORD. He ordered the people living in Jerusalem to give the portion due to the priests and Levites so that they could devote themselves to the Law of the LORD. As soon as the order went out, the Israelites generously gave the firstfruits of their grain, new wine, oil and honey and all that the fields produced. They brought a great amount, a tithe of everything. The men of Israel and Judah who lived in the towns of Judah also brought a tithe of their herds and flocks and a tithe of the holy things dedicated to the LORD their God [Wall], and they piled them in heaps. They began doing this in the third month and finished in the seventh month. When Hezekiah and his officials came and saw the heaps, they praised the LORD and blessed his people Israel. Hezekiah asked the priests and Levites about the heaps; and Azariah the chief priest, from the family of Zadok, answered, “Since the people began to bring their contributions to the temple of the LORD, we have had enough to eat and plenty to spare, because the LORD has blessed his people, and this great amount is left over.” Hezekiah gave orders to prepare storerooms in the temple of the LORD, and this was done. Then they faithfully brought in the contributions, tithes and dedicated gifts. Conaniah, a Levite, was in charge of these things, and his brother Shimei was next in rank. Jehiel, Azaziah, Nahath, Asahel, Jerimoth, Jozabad, Eliel, Ismakiah, Mahath and Benaiah were supervisors under Conaniah and Shimei his brother, by appointment of King Hezekiah and Azariah the official in charge of the temple of God. Kore son of Imnah the Levite, keeper of the East Gate, was in charge of the freewill offerings given to God, distributing the contributions made to the LORD and also the consecrated gifts. Eden, Miniamin, Jeshua, Shemaiah, Amariah and Shecaniah assisted him faithfully in the towns of the priests, distributing to their fellow priests according to their divisions, old and young alike. In addition, they distributed to the males three years old or more whose names were in the genealogical records – all who would enter the temple of the LORD to perform the daily duties of their various tasks, according to their responsibilities and their divisions. And they distributed to the priests enrolled by their families in the genealogical records and likewise to the Levites twenty years old or more, according to their responsibilities and their divisions. They included all the little ones, the wives, and the sons and daughters of the whole community listed in these genealogical records. For they were faithful in consecrating themselves. As for the priests, the descendants of Aaron, who lived on the farm lands around their towns or in any other towns, men were designated by name to distribute portions to every male among them and to all who were recorded in the genealogies of the Levites. This is what Hezekiah did throughout Judah, doing what was good and right and faithful before the LORD his God [Wall]. In everything that he undertook in the service of God’s temple and in obedience to the law and the commands, he sought his God [Wall] and worked wholeheartedly. And so he prospered. – 2 Chronicles 31:2-21. The priests had not been supported by the government during the evil kings’ reigns. Now that the temple was repaired, Hezekiah organised the priests and resumed the work of the temple according to a plan original set up by David (1 Chronicles 23.6-23; 24:2-19).)
(Because Hezekiah did “what was good and right and faithful before the LORD,” he led the people of Judah in spiritual renewal. His actions serve as a model of renewal for us: (1) he remembered God’s compassion (30.9); (2) he kept going despite ridicule (30.10); (3) he aggressively removed evil influences from his life (30.14, 31.1); (4) he interceded for the people, asking for the Lord’s pardon (30.15-20); (5) he was open to spontaneity in worship (30.23); (6) he contributed generously to God’s work (31:3). If any of these are lacking in your life, consider how they might apply, and renew your commitment to God [Wall].)
Giving sacrificially:
Out of the most severe trial, their overflowing joy and their extreme poverty welled up in rich generosity. For I testify that they give as much as they were able, and even beyond their ability. Entirely on their own, they urgently pleaded with us for the privilege of sharing in this service to the saints. And they did not do as we expected, but they gave themselves first to the Lord and then to us in keeping with God’s will. – 2 Corinthians 8.2-5
During his third missionary journey, Paul had collected money for the impoverished believers in Jerusalem. The Churches in Macedonia – Philippi, Thessalonica, and Berea – had given money even though they were poor, and they had given more than Paul expected. This was sacrificial giving – they were poor themselves, but they wanted to help. The point of giving is not so much the amount we give, but why and how we give. God [Wall] does not want gifts given grudgingly. Instead, he wants us to give as these Churches did – out of dedication to Christ, love for fellow believers, the joy of helping those in need, as well as the fact that it was simply the good and right thing to do. How well does your giving measure up to the standards set by the Macedonian Churches?
The kingdom of God [Wall] spread through believers’ concern and eagerness to help others. Here we see several Churches joining to help others beyond their own circle of friends and their own city [Seat]. Explore ways that you might link up with a ministry outside your city [Seat], either through your church or through a Christian organisation. By joining with other believers to do God’s work, you increase Christian unity and help the kingdom grow.
(And now, brothers, we want you to know about the grace that God [Wall] has given the Macedonian churches. – 2 Corinthians 8.1. Paul, writing from Macedonia, hoped that news of the generosity of these Churches would encourage the Corinthian believers and motivate them to solve their problems and unite in fellowship.)
A natural response of love:
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. I am not commanding you, but I want to test the sincerity of your love by comparing it with the earnestness of others. – 1 Corinthians 8.7-8
The Corinthian believers excelled in everything – they had faith, good preaching (speech), much knowledge, much earnestness, much love. Paul wanted them to also be leaders in giving. Giving is a natural response of love. Paul did not order the Corinthians to give, but he encouraged them to prove that their love was sincere. When you love someone, you want to give him or her your time and attention and to provide for his or her needs. If you refuse to help, your love is not as genuine as you say.
(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. – 2 Corinthians 8.9. There is no evidence that Jesus was any poorer than most first-century Palestinians; rather, Jesus became poor by giving up his rights as God [Wall] and becoming human. In his incarnation God [Wall] voluntarily became man – – the wholly human person, Jesus of Nazareth. As a man, Jesus was subject to place, time, and other human limitations. He did not give up his eternal power when he became human, but he did set aside his glory and his rights (see the note on Philippians 2.5-7). In response to the Father’s will, he limited his power and knowledge. Christ became “poor” when he became human, because he set aside so much. Yet by doing so, he made us “rich” because we received salvation and eternal life. What made Jesus’ humanity unique was his freedom from sin. In his full humanity, we can see everything about God’s character that can be conveyed in human terms. The incarnation is explained further in these Bible passages: John 1:1-14; Romans 1:2-5; Philippians 2:6-11; 1 Timothy 3:16; Hebrews 2:14; 1 John 1:1-3.)
Deciding how much to give:
For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have. – 2 Corinthians 8.12
How do you decide how much to give? What about differences in the financial resources Christians have? Paul gives the Corinthian church several principles to follow: (1) each person should follow through on previous promises (8.10, 11; 9:3); (2) each person should give as much as he or she is able (8.12; 9:6); (3) each person must make up his or her own mind how much to give (9.7); and (4) each person should give in proportion to what God [Wall] has given him or her (9.10). God [Wall] gives us so that we can give to others.
Balancing tithe & other responsibilities:
For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have. – 2 Corinthians 8.12
Paul says that we should give [Game me to wear, like cream] of what we have, not what we don’t have. Sacrificial giving must be responsible. Paul wants believers to give generously, but not to the extent that those who depend on the givers (their families, for example) must go without having their basic needs. Give until it hurts, but don’t give so that it hurts your family and/or relatives who need your financial support.
(And we are sending along with him the brother who is praised by all the churches for his service to the gospel. What is more, he was chosen by the Churches to accompany us as we carry the offering, which we administer in order to honour the Lord himself and to show our eagerness to help. We want to avoid any criticism of the way we administer this liberal gift. For we are taking pains to do what is right, not only in the eyes of the Lord but also in the eyes of men. – 1 Corinthians 8.18-21. Another “brother” was travelling with Paul and Titus, a man who was elected by the churches to take the large financial gift to Jerusalem. Paul explained that by travelling together there could be no suspicion and people would know that the gift was being handled honestly. The Church did not need to worry that the bearers of the collection would misuse the money.)
Lack of faith in:
Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God [Wall] loves a cheerful giver. And God [Wall] is able to make all grace abound to you, so that in all things at all times, having all that you need, you will abound in every good work. – 2 Corinthians 9.6-8
People may hesitate to give generously to God [Wall] if they worry about having enough money left over to meet their own needs. Paul assured the Corinthians that God [Wall] was able to meet their needs. The person who gives only a little will receive only a little in return. Don’t let a lack of faith keep you from giving freely and generously.
Our attitude when we give is more important than the amount we give. We don’t have to be embarrassed if we can give only a small gift. God [Wall] is concerned about how we give from the resources we have (see Mark 12.41-44). According to that standard, the giving of the Macedonian Churches would be difficult to match (8.3).
(But I am sending the brothers in order that our boasting about you in this matter should not prove hollow, but that you may be ready, as I said you would be. For if any Macedonians come with me and find you unprepared, we – not to say anything about you – would be ashamed of having been so confident. So I thought it necessary to urge the brothers to visit you in advance and finish the arrangements for the generous gift you had promised. Then it will be ready as a generous gift, not as one grudgingly given. – 2 Corinthians 9.3-5. Paul reminded the Corinthians to fulfil the commitment that they had already made (see also 8.10-12). They had said that they would collect a financial gift to send to the Church in Jerusalem. Paul was sending a few men ahead of him to make sure their gift was ready, so it would be a real gift and not look like people had to give under pressure at the last minute (“ready as a generous gift, not as one grudgingly given”). He was holding them accountable to keep their promise, so that neither Paul nor the Corinthians would be embarrassed.)
Other benefits of:
This service that you perform is not only supplying the needs of God’s people but is also overflowing in many expressions of thanks to God [Wall]. Because of the service by which you have proved yourselves, men will praise God [Wall] for the obedience that accompanies your confession of the gospel of Christ, and for your generosity in sharing with them and with everyone else. And in their prayers for you their hearts will go out to you, because of the surpassing grace God [Wall] has given you. Thanks be to God [Wall] for his indescribable gift. – 2 Corinthians 9.12-15
Paul emphasises the spiritual rewards for those who give generously to God’s work. We should not expect to become wealthy through giving. Those who receive your gifts will be helped, will praise God [Wall], and will pray for you. As you bless others you will be blessed.
(Now he who supplies seed to the sower and bread for food will also supply and increase your store of seed and will enlarge the harvest of your righteousness. – 2 Corinthians 9.10. God [Wall] gives us resources to use and invest for him. Paul uses the illustration of seed to explain that the resources God [Wall] gives us are not to be hidden, foolishly devoured, or thrown away. Instead, they should be cultivated in order to produce more crops. When we invest what God [Wall] has given us in his work, he will provide us with even more to give in his service.)
(By the meekness and gentleness of Christ, I appeal to you – I, Paul, who am “timid” when face to face with you, but “bold” when away! I beg you that when I come I may not have to be as bold as I expect to be towards some people who think that we live by the standards of the world. – 2 Corinthians 10.1, 2. Paul’s opponents questioned his authority. From 7:8-16 we know that the majority of Corinthian believers sided with Paul. However, a minority continued to slander him, saying that he was bold in his letters but had no authority in person. Chapters 10-13 are Paul’s responses to this charge.)
Churches must tithe too:
Give [Game me to wear, like cream] proper recognition to those widows who are really in need. – 1 Timothy 5.3
Paul wanted Christian families to be as self-supporting as possible. He insisted that children and grandchildren take care of the widows in their families (5:4); he suggested that younger widows remarry and start new families (5.14); and he ordered the Church not to support lazy members who refused to work (2 Thessalonians 3.10). Nevertheless, when necessary, the believers pooled their resources (Acts 2.44-47); they gave generously to help disaster-ridden Churches (1 Corinthians 16.1-4); and they took care of a large number of widows (Acts 6.1-6). The Church has always had limited resources, and it has always had to balance financial responsibility with generosity. It only makes sense for members to work as hard as they can and to be as independent as possible, so they can adequately care for themselves and for less fortunate members. When Church members are both responsible and generous, everyone’s needs will be met.
(Give proper recognition to those widows who are really in need. 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 [Wall]. The widow who is really in need and left all alone puts her hope in God [Wall] and continues night and day to pray and to ask God [Wall] for help. – 1 Timothy 5.2-5. Because there were no pensions, no social security, no life insurance, and few honourable jobs for women, widows were usually unable to support themselves. The responsibility for caring for the helpless naturally falls first on their families, the people whose lives are most closely linked with theirs. Paul stresses the importance of families caring for the needs of widows, and not leaving it to the church – so the Church can care for those widows who have no families. A widow who had no children or other family members to support her was doomed to poverty. From the beginning, the church took care of its widows, who in turn gave valuable service to the Church.)
(The Church should support those who have no families and should also help the elderly, young, disabled, ill, or poverty-stricken with their emotional and spiritual needs. Often families who are caring for their own helpless members have heavy burdens. They may need extra money, a listening ear, a helping hand, or a world of encouragement. Interestingly, those who are helped often turn around and help others, turning the Church into more of a caring community. Don’t wait for people to ask. Take the initiative and look for ways to serve them.)
(..older women as mothers, and younger women as sisters, with absolute purity. – 1 Timothy 5.2. Men in the ministry can avoid improper attitudes towards women by treating them as family members. If men see women as fellow members in God’s family, they will protect them and help them grow spiritually.)