INTRODUCTION

The core truth underlying giving is based upon James 1:17 and three points:  First, God owns all things; second, God is the Creator, Maker and Giver of all things; third, by giving, the believer is returning a portion of that which belongs to God anyway.

Obviously, there are hindrances to giving. One is the tithe concept, which many interpret to mean that they need only give a mere 10 percent to fulfill their financial responsibility to God. Another is a misunderstanding of grace giving. And there are certainly other common hindrances, such as the American lifestyle (materialism or “keeping up with the Joneses”) and tax-deductible giving (reluctance to give without receiving tax benefits).

PRINCIPLES OF GIVING

The first basic principle is that the believer’s giving is a measure of his love for God (Mt. 6:19-21; I Jn. 3:17). The Matthew passage teaches that the believer should be laying up treasures in Heaven, for his heart will be where his treasure is. Furthermore, I Timothy 6:17-18 states that wealthy believers must remember to place their hope on the Lord God rather than on their wealth. The second principle of giving, according to James 2:15-17, is that it is an expression of faith. Third, more giving results in more receiving; the believer can never “out-give” God (Lk. 6:38; Ph. 4:15-19). Matthew 6:1-4 contains a fourth principle, that giving should be done in secret and not for show. The use of church envelopes, then, is a biblical concept. Finally, we learn from Paul in Acts 20:33-35 and Ephesians 4:28 that believers should be willing to work in order to be able to give.

A number of additional principles are found in two passages regarding the Corinthians. Eight such points are brought out by Paul in II Corinthians 8:1-15:  1) The Corinthians (vv. 1-2) did not make their poverty an excuse for not giving, and, in fact, used the principle of grace giving rather than tithing; 2) Verses 3-4 tell us that the believers of Corinth actually sought after opportunities to give, even investigating what needs they could supply; 3) These people gave themselves to the Lord (v. 5), making themselves sensitive to the will of God and, thus, able to do as they did in verses 1-4; 4) Giving was proof of the Corinthians’ love of God (vv. 6-8), and Paul notes that he had no intention of commanding them to give but that they would do so naturally if they truly loved God; 5) In verse nine, Paul gives an example of a great giver – Jesus Christ Himself – pointing out that Yeshua became poor so that believers could become rich; 6) The Corinthians were willing to make a pledge, to commit to give a certain amount in the course of one year (vv. 10-11). Paul notes that fulfillment of one’s pledge should be according to one’s ability. Indeed, we tell those who commit to Ariel Ministries that this is between them and God, asking them to send their commitment if God provides. One thing we will not do is badger them with appeal letters or reminders, as it is between them and the Lord, and I believe God will supply if they have an attitude of giving; 7) Verse 12 affirms the importance of giving willingly. Though a donation given grudgingly may well benefit the recipient, it is not acceptable in the sight of God; 8) Finally, Paul says (vv. 13-15) that giving should not bring about poverty but, rather, equality. Donors should not impoverish themselves, nor should they take away food from their table or clothing from their children. In fact, if believers give to the point of equality, God will provide for their needs (even, perhaps, by the hands of former recipients). Here, Paul quotes from Exodus 16:18, showing that all were sufficiently provided for during the Wilderness Wanderings.

The second passage concerning the Corinthians affirms some of the same principles of giving while also advancing some new concepts (II Cor. 9:6-14):  Paul tells believers that they should give cheerfully (v. 7b), using a Greek word that actually means “hilarious”; he declares, furthermore, that God will supply the giver’s needs, but it is important to note that God’s promise to supply is said in the context of giving (vv. 8-11); he also proposes that giving is a form of worship (v. 12) – like praise or song – but one that results in even more worship (in addition to the giver, the recipients also praise and worship the Lord as a result of receiving such gifts); verse 14 offers another truth about giving in that it is a form of fellowship with believers who are not present. When you support Ariel Ministries, for instance, whether you live 10, 1,000 or 10,000 miles away from our headquarters here in Orange County, you are, in fact, fellowshipping with us. When one supports a missionary on the foreign field – be it Japan, South America, China, Africa, Europe or anywhere else – a form of fellowship occurs.

THE AMOUNT OF GIVING

A. The Old Testament Principle

Giving in the Old Testament was based upon the tithe, which was itself based upon the Mosaic Law. As such, it has nothing to do with the New Testament believer, whose giving should not be predicated upon the tithe concept.

The Mosaic Law required three distinct tithes:  The first was 10 percent to be given to the Levites, the priestly Tribe of Levi which was responsible for maintaining the Scriptures and Temple worship (Num. 18:21-24; Deut. 14:27). The other tribes, benefiting from the Levites’ teaching and Temple caretaking, were responsible to support the priestly tribe by means of this first tithe; the second tithe (Deut. 12:5-7, 10-19; 14:22-26) was another 10 percent (of the remaining 90 percent) donated to maintain the festivals and sacrifices of the Lord. Though part of this tithe was to go to the Tribe of Levi as well, the other tribes were free to partake of this second tithe, but only for the purpose of purchasing items to observe the Feasts of Israel; the third tithe was applicable every third year, when 10 percent was to be given to the poor. So, if one truly wants to give according to the Law, then one must donate an amount close to 23 percent, not 10 percent. The Mosaic Law, however, is no longer in effect and, so, none of these tithes are applicable to the Church saint today.

Some churches teach the concept of store-house tithing, i.e., everything the church member gives must be given to his local church, which in turn stores it in the church treasury. Based upon Malachi 3:8-10, this teaching makes the church the sole distributor of all that has been given. But this line of thinking is founded upon a misconception that the New Testament is still under the tithing rule. We must remember that Malachi’s words, too, were based upon the Law, whereas believers today are guided by grace rather than the Law. Furthermore, in the context of Malachi, the store-house was the Jewish Temple in Jerusalem and not the church; the store-house’s purpose was to sustain the priests and not to serve as a storage center for distribution to various ministries. The Malachi passage is not speaking of the Church or its responsibilities, and it has no application for the Church today.

Some believers attempt yet another way to enforce the tithe, pointing out that it is mentioned in the New Testament. This is true. However, in three (Mt. 23:23; Lk. 11:42, 18:9-12) of the four New Covenant passages in which tithing is mentioned, it is done so in reference to the Pharisees and, thus, the Mosaic Law. In its fourth context (Heb. 7:4-10), it refers to the Tribe of Levi. In fact, tithing is never found in the New Testament in regard to the New Testament believer.

Genesis 14:17-20 is one other passage used by some to teach tithing, with proponents basing their belief on the last phrase of verse 20. This text tells us that Abraham paid a tithe, a tenth of all, to Melchizedek. Because this act preceded the Law, contends this school of thought, then tithing must not be limited to those people living under the Mosaic Law. But is that really what this text teaches? Not at all. Rather, the passage states five things:  First, Abraham’s giving was based upon his free will and was not a response to a command; second, Abraham did not give to a store house or treasury, but gave individually to an individual, Melchizedek; the third fact is that Abraham paid this tithe at the age of 80, and there is no record of him tithing prior to this nor after. It was a one-time donation, not continuous and not repeated; fourth, Abraham did not give a tenth of his wealth or income but rather a tenth out of the spoils of war. Therefore, those that use this passage to advocate tithing should also teach that one must first go to war, capture the spoils and give 10 percent of it; fifth, then, this passage does not provide a basis for teaching tithing for the Church saint.

B. The New Testament Principle

The New Testament principle is based upon Spirit-controlled giving rather than tithing. The concept here is that the believer is not under the Law but under grace. In both Romans 6:14 and Galatians 5:18, Paul emphasizes that the believer is no longer under the Law of Moses. A good example of the believer’s standing as a grace-giver is found in Acts 4:32-35, where the believers gave as they felt led to give with no regulations or specific percentages guiding them.

The procedure of Spirit-controlled giving or grace giving involves four steps, as clearly described by Paul (I Cor. 16:1-2). First, it should be systematic and not haphazard, taking place on the first day of every week, referring to the period from sundown Saturday to sundown Sunday. Second, the phrase, each one of you, indicates that grace giving should be individual and not corporate, a fact that certainly speaks against the concept of store-house tithing. (The emphasis on individual responsibility certainly does not rule out corporate giving – such as to the missions program of one’s local church – but instead means that corporate giving should not be the totality of one’s giving.) The third principle of lay by him in store is one of private deposit, that is, storing in a specific private place the money that is to be given back to the Lord. The way my wife and I have chosen to do this is to maintain two checking accounts, one to pay our bills and the other to support the Lord’s work. We call the latter “God’s account.” We consider this God’s money and are committed to the idea that once any money is in “God’s account,” it shall never be taken out for personal needs no matter how much we may need it elsewhere. Rather, we distribute it as the Holy Spirit leads, and when we are presented with the need of a missionary or ministry of a local church, we do not need to determine whether we have the money or how to get it. The money has already been set aside, so we need only decide the amount of that money to be given. Finally, Spirit-controlled giving should be proportionate: as he may prosper. Again, it is not based upon the tithe or a blanket decision to give 10 percent. Sometimes, a believer may be able to give only five percent, while other times it may be 20, 30, 40, 60, even 90 percent. If all of one’s needs are met, it is possible for one to give 100 percent. Paul’s point is that grace giving should be proportionate.

THE RECIPIENTS OF GIVING

A. The Family

One’s first responsibility is to attend to the needs of one’s family. The Bible takes a dim view of those who fail in this area (I Tim. 5:8). Notice here the characterization of a person who fails to provide for the needs of his family. Paul says that even if this person claims to have done so for spiritual reasons, in actuality he is not being spiritual at all. And though he may not have denied the faith verbally, he has done so in practice, because part of the workings of faith is to provide for the needs of the family. Paul goes so far here as to say that such a believer is worse than an unbeliever, as he brings reproach and dishonor upon the Lord whom he claims to serve. It must be understood that this area concerns the family’s needs, not its wants. Giving must never be sacrificed for the sake of wants.

B. The Work of the Ministry

The second recipient of giving should be the work of the ministry, such as the local church. According to I Corinthians 9:7-14, the believer is obligated to support the church that he joins. Paul stresses the fact (v. 11) that the minister has the absolute right to be able to live off of the gospel, that the one who sows spiritual things should be able to reap from it material things. The Philippians are good examples of those who fulfilled the obligation of supporting the work of the ministry (Phil. 4:10-16). The local church of Philippi supported Paul’s ministry, which was dedicated to planting new churches.

Within the framework of the local church are individuals who should be supported. These include the missionary or evangelist and the pastors or teaching elders of the church. The teaching elder or pastor, Paul states, is worthy of double honor (I Tim. 5:17-18). The Greek word for “honor” used here is not the usual word for honor, but a financial word meaning “renumeration.” The pastor or teaching elder, therefore, is worthy of double renumeration.

C. Jewish Missions

This third recipient is a follow-up to the second (above), in that the emphasis of ministry or mission-giving should be Jewish missions. Churches in the United States have divided missions into two categories, and these are invariably home missions and foreign missions. That, however, is not the way the Scriptures divide missions:  Rather, crucial passages in Galatians two, Romans 11 and Acts 15 specify two categories – Jewish missions and Gentile missions.

According to Romans 15:25-27, the emphasis on giving – especially in terms of Gentile believers giving to missions – should be on Jewish missions. In this passage, Paul builds on something he also wrote about in Ephesians 3:6, where he states that Gentile believers have become partakers of Jewish spiritual blessings. Because they have become partakers of such blessings, Gentile Christians, says Paul, have become indebted to the Jewish people, particularly Jewish believers. These Gentiles, he continues, must fulfill or pay off their indebtedness by sharing their material things with Jewish believers. This is why every local church should include some Jewish ministry in their missionary budget.

What Paul teaches here is in keeping with what he said earlier in Romans 1:16:  The gospel is the power of God unto salvation to every one that believeth; to the Jew first, and also to the Greek. This principle applies both to active evangelism and passive evangelism. Paul, of course, carried out active evangelism throughout the Book of Acts. He was the apostle of and to the Gentiles, but he always went to the Jew first in terms of active evangelism. The concept of Romans 1:16 also applies to passive evangelism, in which one supports those doing the work of evangelism, the point of Romans 15.

If one’s local church is not supporting a Jewish mission, one might encourage the members and leaders to consider expanding their missionary budget to one of several Jewish works. If an individual is not supporting a Jewish outreach, he should ask the Lord’s guidance and wisdom as to which Jewish mission would be best to support on a regular basis.

D. The Bible Teacher

Galatians 6:6 asserts that the Bible teacher should be another recipient. The one who is being taught the Word is obligated to donate material goods to support the teacher, who may be a pastor, Sunday School teacher, disciple, or teacher via television, radio, books, tapes or other mediums.

E. Brother in Need

A fifth recipient of one’s giving should be brothers or sisters in need (Ja. 2:15-17) due to circumstances beyond their control. If the one in need simply refuses to work, then believers have no obligation to give to that individual. If he has lost a job for one reason or another or has become incapacitated financially in some way, he is an appropriate recipient of God’s money. Though one may not see this as giving to a ministry, ministering to a brother in need is, indeed, a ministry in and of itself. In such cases, of course, one would not receive benefit of a tax deduction. But I am so very thankful to the individuals who were willing to provide for my needs to enable me to attend Bible college and seminary, regardless of the fact that they received no tax benefits whatsoever!