Chapter 22
TITHING AND CHRISTIAN GIVING
Before we begin our study of tithing and Christian giving, let us first quiet our hearts and minds and pray.
Dear Heavenly Father,
I come before You through Your only begotten Son, my Lord and Savior Jesus Christ. Father please help me to understand Your ways and the great privileges You have granted me. Help me and teach me Lord to live by faith in You so that Your love and compassion will flow through me. For Your Name's sake I ask.
Amen
Actually, the subject of this chapter encompasses two separate topics, that is: (1) the tithe (which is based upon the Old Testament Mosaic Law) and (2) Christian giving (which is based upon God’s Grace and Mercy). For us to see this, we will:
ORIGIN AND PURPOSE OF THE TITHE
In our study of the Biblical origin and purpose of the tithe we will,
The Tithe Of Abram, Later Renamed Abraham
The first recorded instance of a tithe, that is one tenth, came about when Abram paid homage to the priest Melchizedek. He did this upon his victorious return of rescuing his nephew Lot from captivity. To see this, let us begin by reading how Lot and his possessions were taken captive in,
Genesis 14:8-12
"[8] Then the king of Sodom, the king of Gomorrah, the king of Admah, the king of Zeboiim and the king of Bela (that is, Zoar) marched out and drew up their battle lines in the Valley of Siddim [9] against Kedorlaomer king of Elam, Tidal king of Goiim, Amraphel king of Shinar and Arioch king of Ellasar--four kings against five. [10] Now the Valley of Siddim was full of tar pits, and when the kings of Sodom and Gomorrah fled, some of the men fell into them and the rest fled to the hills. [11] The four kings seized all the goods of Sodom and Gomorrah and all their food; then they went away. [12] They also carried off Abram's nephew Lot and his possessions, since he was living in Sodom."
Upon hearing what had happened, Abram gathered his servants and went to liberate his nephew Lot. This is recorded in,
Genesis 14:13-16
"[13] One who had escaped came and reported this to Abram the Hebrew. Now Abram was living near the great trees of Mamre the Amorite, a brother of Eshcol and Aner, all of whom were allied with Abram. [14] When Abram heard that his relative had been taken captive, he called out the 318 trained men born in his household and went in pursuit as far as Dan. [15] During the night Abram divided his men to attack them and he routed them, pursuing them as far as Hobah, north of Damascus. [16] He recovered all the goods and brought back his relative Lot and his possessions, together with the women and the other people."
Upon Abram’s return to Sodom he met Melchizedek, a priest of God most high. After receiving a blessing from Melchizedek, Abram, out of gratitude for what God had done, gave him a tenth (that is a tithe) of what he had. To see this, let us read from,
Genesis 14:17-20
"[17] After Abram returned from defeating Kedorlaomer and the kings allied with him, the king of Sodom came out to meet him in the Valley of Shaveh (that is, the King's Valley). [18] Then Melchizedek king of Salem brought out bread and wine. He was priest of God Most High, [19] and he blessed Abram, saying, "Blessed be Abram by God Most High, Creator of heaven and earth. [20] And blessed be God Most High, who delivered your enemies into your hand." Then Abram gave him a tenth of everything."
The Tithe Of Jacob, Later Renamed Israel
The second recorded instance of a tithe, was the one given by Jacob. This incident occurred after Jacob received the blessing from his father. Since the blessing was originally for his brother Esau (the eldest son), Jacob was told by his mother to flee from Esau’s wrath. During his flight Jacob vowed that if God would provide him safe passage to Haran he in turn would give God a tenth of all he had. To see this, let us read from,
Genesis 27:41-45
"[41] Esau held a grudge against Jacob because of the blessing his father had given him. He said to himself, "The days of mourning for my father are near; then I will kill my brother Jacob." [42] When Rebekah was told what her older son Esau had said, she sent for her younger son Jacob and said to him, "Your brother Esau is consoling himself with the thought of killing you. [43] Now then, my son, do what I say: Flee at once to my brother Laban in Haran. [44] Stay with him for a while until your brother's fury subsides. [45] When your brother is no longer angry with you and forgets what you did to him, I'll send word for you to come back from there. Why should I lose both of you in one day?""
Let us now skip some verses and read what Jacob prayed to God on his way to Laban.
Genesis 28:20-22
"[20] Then Jacob made a vow, saying, "If God will be with me and will watch over me on this journey I am taking and will give me food to eat and clothes to wear [21] so that I return safely to my father's house, then the LORD will be my God [22] and this stone that I have set up as a pillar will be God's house, and of all that you give me I will give you a tenth.""
In other words, Jacob vowed that if God would grant him a safe journey to and from the house of Laban, then he would dedicate his life to the Lord. In addition, out of gratitude, Jacob also said he would give to God one tenth of all he had.
It is noted that the tithe of Abram and Jacob was given prior to the law and was thus offered freely from a heart full of gratitude. As the faith of Abraham was a foreshadowing of the faith of the born again believer (Galatians 3:1-29), what we will find later in this chapter is in like manner the tithe of Abram and Jacob was a foreshadowing to teach us about the gratitude that should reside in the heart of the born again believer.
The Tithe Of The Mosaic Law
As we read the Old Testament we also find that through the Law of Moses a tithe was imposed upon the nation of Israel. To see this let us read from,
Leviticus 27:30-34
""'[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. [31] If a man redeems any of his tithe, he must add a fifth of the value to it. [32] The entire tithe of the herd and flock--every tenth animal that passes under the shepherd's rod--will be holy to the LORD. [33] He must not pick out the good from the bad or make any substitution. If he does make a substitution, both the animal and its substitute become holy and cannot be redeemed.'" [34] These are the commands the LORD gave Moses on Mount Sinai for the Israelites."
As we reflect upon the above law we are left with the following question, "What was the purpose of this law of tithing?" Clearly, as stated in the following Psalm, God does not need man to give Him what He created and owns.
Psalm 50:9-12
"[9] I have no need of a bull from your stall or of goats from your pens, [10] for every animal of the forest is mine, and the cattle on a thousand hills. [11] I know every bird in the mountains, and the creatures of the field are mine. [12] If I were hungry I would not tell you, for the world is mine, and all that is in it."
So what was the purpose of the law? Why did God, through Moses, command the Israelites to tithe?
The Purpose Of The Tithe
In addition to teaching the Israelites about having a caring heart and the necessity to give, the tithe introduced through the Law of Moses also had a practical side. Specifically, the tithe was one of the methods used to provide support to the Levites (who as we saw in Chapter 19 assisted the priests in their Temple duties) and the disadvantaged. This is recorded in,
Deuteronomy 14:28-29
"[28] At the end of every three years, bring all the tithes of that year's produce and store it in your towns, [29] 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 may bless you in all the work of your hands."
It is noteworthy to mention that in the Old Testament Mosaic Law we also find that in addition to the tithe, portions of the animal sacrifices (Deuteronomy 18:1-8) and the Temple tax (Exodus 30:11-16) were also to be used to materially and financially provide for the needs of the poor, the Levites, the priests and the Temple.
The Promise Of A New Covenant
As we continue our study of the Old Testament we find that in addition to all the various laws and ordinances imposed by the Mosaic Law, God, through His prophets, foretold of a time when He will make a new covenant with Israel. For example, let us read what God foretold through the prophet Jeremiah in,
Jeremiah 31:31-34
""[31] The time is coming," declares the LORD, "when I will make a new covenant with the house of Israel and with the house of Judah. [32] It will not be like the covenant I made with their forefathers when I took them by the hand to lead them out of Egypt, because they broke my covenant, though I was a husband to them, " declares the LORD. [33] "This is the covenant I will make with the house of Israel after that time," declares the LORD. "I will put my law in their minds and write it on their hearts. I will be their God, and they will be my people. [34] No longer will a man teach his neighbor, or a man his brother, saying, 'Know the LORD,' because they will all know me, from the least of them to the greatest," declares the LORD. "For I will forgive their wickedness and will remember their sins no more."
In our previous studies we came to realize that it was through the death and resurrection of our Lord Jesus Christ that the promise of the new covenant was fulfilled. In addition, as we saw in previous chapters, the new covenant, that is the new birth, is not only for the nation of Israel but for all mankind. Consequently, all the born again believers in Jesus Christ are no longer under the authority of the old covenant, that is the Old Testament Mosaic Law, but are under a new covenant, a covenant of grace and mercy.
THE NEW COVENANT
As we explore this new covenant with respect to the topic of this chapter,
The Born Again Believer Is A New Creation
To see how the new covenant fulfills and therefore supercedes the Old Testament laws of the tithe and Temple tax, let us begin by examining in more depth the implications of the above prophecy given by Jeremiah. To do this, let us read from,
Hebrews 8:6-13
"[6] But the ministry Jesus has received is as superior to theirs as the covenant of which he is mediator is superior to the old one, and it is founded on better promises. [7] For if there had been nothing wrong with that first covenant, no place would have been sought for another. [8] But God found fault with the people and said : "The time is coming, declares the Lord, when I will make a new covenant with the house of Israel and with the house of Judah. [9] It will not be like the covenant I made with their forefathers when I took them by the hand to lead them out of Egypt, because they did not remain faithful to my covenant, and I turned away from them, declares the Lord. [10] This is the covenant I will make with the house of Israel after that time, declares the Lord. I will put my laws in their minds and write them on their hearts. I will be their God, and they will be my people. [11] No longer will a man teach his neighbor, or a man his brother, saying, 'Know the Lord,' because they will all know me, from the least of them to the greatest. [12] For I will forgive their wickedness and will remember their sins no more." [13] By calling this covenant "new," he has made the first one obsolete; and what is obsolete and aging will soon disappear."
Let us notice the following verses,
6 … In other words, since it is founded upon better promises, that is God’s promise of Grace and Mercy, the ministry of Jesus is far better than the Old Testament Mosaic Law.
7-9 … The reason God promised to bring about a new covenant is because of man’s sinful nature, he was not able to comply with all the demands of the Old Testament Law. In other words, the law is not able, nor does it have the power, to change our sinful nature (see Chapters 5 and 7).
10 … Knowing that we need a new nature, the new covenant God has made with us is not one written on stone or parchment, but is written and inscribed in our very being. As the Scripture states, the born again believer has received God’s laws in their mind and has them written upon their hearts. In other words, the born again believer has the Holy Spirit, the new nature we desperately need, living within them to move them to do the things of God (see Chapters 9 and 15). Consequently, the born again believer is a new creation.
13 … For those in Jesus, that is those who are born again, the old covenant, that is the Mosaic Law, with all its sacrifices, rules, regulations and traditions is obsolete.
The reason the old covenant is obsolete for the born again believer, is not because Jesus came to abolish the law but because He came to fulfill it for us.
Matthew 5:17
""[17] Do not think that I have come to abolish the Law or the Prophets; I have not come to abolish them but to fulfill them."
In other words, as we saw earlier in this book, through His death and resurrection, Jesus fulfilled the law for us by, (1) having made atonement, that is made amends, for our sins (see Chapter 6) and (2) redeeming us from the power of sin (see Chapter 7). Consequently, there is no longer any reason for us to offer the blood of animals for our sins.
In addition, Jesus continues to fulfill the law for us by the Holy Spirit living within us. As we saw in Chapter 15, it is through our day by day faith in Jesus Christ to live His life in and through us that,
The Love Of The Holy Spirit Fulfills The Law For Us
To see this, let us read what our Lord Jesus Christ told the expert in the Mosaic Law when he asked Jesus as to what was the greatest commandment.
Matthew 22:34-40
"[34] Hearing that Jesus had silenced the Sadducees, the Pharisees got together. [35] One of them, an expert in the law, tested him with this question: [36] "Teacher, which is the greatest commandment in the Law?" [37] Jesus replied: "'Love the Lord your God with all your heart and with all your soul and with all your mind.' [38] This is the first and greatest commandment. [39] And the second is like it: 'Love your neighbor as yourself.' [40] All the Law and the Prophets hang on these two commandments.""
We find this truth given to us again in the instruction given to the church in Galatia in,
Galatians 5:14
"[14] The entire law is summed up in a single command: "Love your neighbor as yourself.""
Another point for us to consider is that before Jesus opened the doors of Heaven for us, God’s presence resided in the Temple (see Chapter 19). Thus, portions of the offerings made to the Lord, such as the Temple tax (see 2 Chronicles 24:4-6 and 9) were to be used for the upkeep of the place where God’s presence resided. As we found in Chapter 19, today, under the new covenant, God’s presence does not reside in buildings but in His people. In other words,
The Born Again Believers Are The Temple Of God The Holy Spirit
To see this let us first read the following excerpt of Paul's address to the people of Athens,
Acts 17:24
""[24] The God who made the world and everything in it is the Lord of heaven and earth and does not live in temples built by hands."
However, God the Holy Spirit does dwell inside of the born again believer. To see this let us consider the following,
1 Corinthians 6:19
"[19] Do you not know that your body is a temple of the Holy Spirit, who is in you, whom you have received from God? You are not your own;"
Consequently, the buildings that the people gather within are only for their convenience and comfort and not for God to reside in. Hence, the construction, support and maintenance of these buildings are only for the delight, benefit and comfort of those who gather within them. It is not wrong or a sin to build or maintain buildings for this purpose. However, this activity and expense is to only be considered as an effort to provide for the convenience and comfort for those involved. In fact, in the New Testament I can not find any place where the Holy Spirit places the born again believer under the laws of tithing or Temple tax for the construction and maintenance of buildings to be set aside for prayer, worship or gathering. In the New Testament the born again believers gathered in homes, existing facilities or out doors.
For example, we read that there was a church that met in the house of Aquila and Priscilla,
1 Corinthians 16:19
"[19] The churches in the province of Asia send you greetings. Aquila and Priscilla greet you warmly in the Lord, and so does the church that meets at their house."
As we read the book of acts we find that while in Rome, Paul preached and taught from his rented house,
Acts 28:30-31
"[30] For two whole years Paul stayed there in his own rented house and welcomed all who came to see him. [31] Boldly and without hindrance he preached the kingdom of God and taught about the Lord Jesus Christ."
As for gathering out doors, we find that when Paul was taken to Rome, one of his stops was at Tyre. At Tyre he found some disciples and when it was time to sail again, they gathered on the beach to pray,
Acts 21:3-5
"[3] After sighting Cyprus and passing to the south of it, we sailed on to Syria. We landed at Tyre, where our ship was to unload its cargo. [4] Finding the disciples there, we stayed with them seven days. Through the Spirit they urged Paul not to go on to Jerusalem. [5] But when our time was up, we left and continued on our way. All the disciples and their wives and children accompanied us out of the city, and there on the beach we knelt to pray."
It is also noted that many times Jesus taught and preached out doors. For example, one of His most famous sermons took place on a mountain side,
Matthew 5:1-2
"[1] Now when he saw the crowds, he went up on a mountainside and sat down. His disciples came to him, [2] and he began to teach them, saying:"
Summary
Since Jesus Christ has and does fulfill the Old Testament Mosaic Law for the true born again believers, they are no longer under the Mosaic Law. Instead, the born again believers are under a new law, the law of God's Grace and Mercy, that is the law of love. Consequently, they are not required to:
In addition to the above Mosaic laws and ordinances, we also find that the born again believers are no longer under the Old Testament Mosaic Laws of the Temple tax and tithe. To illustrate this point, let us read how Jesus instructed Peter, and now us, that as the king’s sons are exempt from paying taxes and duties to the earthly ruling government, so are we, the sons of God, exempt from paying taxes and duties to their Father in Heaven. His instruction is recorded for us in,
Matthew 17:24-27
"[24] After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, "Doesn't your teacher pay the temple tax?" [25] "Yes, he does," he replied. When Peter came into the house, Jesus was the first to speak. "What do you think, Simon?" he asked. "From whom do the kings of the earth collect duty and taxes--from their own sons or from others?" [26] "From others," Peter answered. "Then the sons are exempt," Jesus said to him. [27] "But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.""
Let us notice the following verses,
24-25(a) … After being questioned by the Temple tax collectors, Peter assures them that Jesus certainly pays the Temple tax.
25(b)-26 … In order to illustrate the new privilege that Peter was to enjoy, Jesus asked Peter whether or not the kings or rulers exact taxes from their family members. Peter responded by saying that the taxes are not for the ruler’s household but for those outside. Jesus acknowledged that Peter responded correctly by stating that the sons are exempt. In His response, Jesus extended this earthly principle to a Heavenly one. Specifically, since the born again believers are children of God, they are exempt from paying taxes and tithes that were imposed by God through the hand of Moses.
27 … Jesus paid the Temple tax. He did this not because He was under obligation, that by law, to do so but did it to avoid controversy.
Since in the new covenant (the New Testament) there is no precedent for the law of the tithe or Temple tax to be used for the construction and maintenance of physical buildings, one might ask, "What about the spiritual temple? What about the needy and the spiritual leadership?"
The answer to this question brings us to the final topic of this chapter, that is,
CHRISTIAN GIVING
As we explore this subject of Christian giving, we will:
We Are To Materially Support Those Who Provide Us Spiritual Support
Bringing to mind the Old Testament example of Abram and how out of love and gratitude offered Melchizedek one tenth of his belongings, we too out of love and gratitude for their efforts are to provide material assistance to those that preach and teach His Word, that is the elders.
For a New Testament example of this type of love and gratitude, let us read what Paul wrote to remind the church in Galatia of how they first received him and the Gospel.
Galatians 4:13-15
"[13] As you know, it was because of an illness that I first preached the gospel to you. [14] Even though my illness was a trial to you, you did not treat me with contempt or scorn. Instead, you welcomed me as if I were an angel of God, as if I were Christ Jesus himself. [15] What has happened to all your joy? I can testify that, if you could have done so, you would have torn out your eyes and given them to me."
Let us notice the following verse,
15 … In other words, they were so grateful for Paul's preaching of the Gospel to them that to thank him they would have done anything within their power to help provide for his physical needs. In this case it was an illness that was affecting Paul's eyes.
Later on in his letter to the church in Galatia, Paul reminds them and now us to repay with material goods for the spiritual help we receive from the elders.
Galatians 6:6
"[6] Anyone who receives instruction in the word must share all good things with his instructor."
We Are To Provide Material Help For Those In Need
To see this, let us read from,
1 John 3:17
"[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?"
In other words, if we think that we are born again and profess faith in our Lord Jesus Christ but do not have the love and compassion to help our brothers and sisters in need, are we really living our life in faith?
Thus, as we saw in Chapter 15, if we are truly living our lives by faith in Jesus Christ, then He, through the Holy Spirit living within us, will move us to help those in need. On the other hand, if we do not see this fruit of the Holy Spirit within our lives, then we are to question our faith and seek our Lord for forgiveness and for His fruits to become manifest in our lives.
Some Guidelines To Christian Giving
Since in the new covenant there are no fixed amounts or fixed percentages of income that are imposed upon the born again believer for giving, one might ask, "What does the Lord expect of us?" or perhaps put another way, "Are there any guidelines?"
Actually there are three: (1) we are to be generous, (2) offer what is in our hearts and (3) not go beyond what we can afford.
We Are To Be Generous
To see that we are to be generous in our giving, let us read what the Apostle Paul instructed Timothy to say to those who are financially well off in,
1 Timothy 6:17-19
"[17] Command those who are rich in this present world not to be arrogant nor to put their hope in wealth, which is so uncertain, but to put their hope in God, who richly provides us with everything for our enjoyment. [18] Command them to do good, to be rich in good deeds, and to be generous and willing to share. [19] In this way they will lay up treasure for themselves as a firm foundation for the coming age, so that they may take hold of the life that is truly life."
In addition,
We Are To Be Cheerful Givers
The second guideline for our giving is to give what is within our hearts. In other words, our giving is not to be dictated to us by the elders or is to be a contest to impress others. To see this let us first read from,
2 Corinthians 9:7
"[7] Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver."
Let us notice the following:
a … The amount that we give is not a set amount or fixed percentage set by the elders. No, it is in effect what the Holy Spirit places in our heart.
b … We are not to give grudgingly or out of compulsion but willingly and cheerfully, that is out of love and concern.
To see that we are not to give so as to impress others, let us read what Jesus said about our charitable deeds in His sermon on the mountain,
Matthew 6:1-4
""[1] Be careful not to do your 'acts of righteousness' before men, to be seen by them. If you do, you will have no reward from your Father in heaven. [2] "So when you give to the needy, do not announce it with trumpets, as the hypocrites do in the synagogues and on the streets, to be honored by men. I tell you the truth, they have received their reward in full. [3] But when you give to the needy, do not let your left hand know what your right hand is doing, [4] so that your giving may be in secret. Then your Father, who sees what is done in secret, will reward you."
The Bible also teaches us that,
Our Giving Should Not Go Beyond What We Can Afford
In other words, we find that our zeal to help the needy and help support the elders must be tempered by what we can actually afford. To see this, let us prayerfully consider the instruction that Paul gave to the church in Corinth about their wanting to help the needy in Jerusalem.
2 Corinthians 8:10-15
"[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.""
Let us notice the following verses,
11 … The believers in Corinth were to provide their gifts for the needy in Jerusalem in accordance with their means, that is by what they could afford.
12 … Our charitable gifts are acceptable in accordance with what we have, but not acceptable if we give beyond our means.
13 … The reason we do not give beyond our means is twofold: (a) As is written in this verse, we are not to give beyond our means so that in the process of our giving we do not also become needy or hard pressed ourselves and (b) We are not to deprive our families of their needs. To see this, let us read from,
1 Timothy 5:7-8
"[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."
Let us now return to our passage in 2 Corinthians and notice verse.
15…To illustrate this principle of Christian giving, the Holy Spirit quotes from Exodus 16:18. In this chapter, Moses records for us how during their exodus from Egypt, every morning the people had to go out in the desert floor and gather manna (the bread that for 40 years God miraculously gave them to eat). After they gathered the manna and returned to camp, each one had an omer of manna for that day's sustenance. In other words, he who gathered much did not have too much and he who gathered little did not lack food.
Summary
In summary we find that as born again believers we are to materially help those in need and those from whom we receive spiritual instruction. These charitable acts are to be motivated by yielding ourselves to the Holy Spirit’s prompting from within us. Our giving is to be generous and yet within the limits of what we can afford.
CLOSING
Let us summarize the whole point of this chapter by reading how the Holy Spirit describes the new covenant we now have in Jesus Christ,
John 1:16-17
"[16] From the fullness of his grace we have all received one blessing after another. [17] For the law was given through Moses; grace and truth came through Jesus Christ."
Blessed be the Lord forever!
AMEN and AMEN