Money is a sensitive subject.
Most people, no matter how wealthy they are, feel constrained by the lack of it. In this situation, it is often difficult
to assess how much of our scarce funds we should give for the work of the church. Fortunately, the Scriptures do give us guidelines
to help us honour God in our contributions.
The most common pattern of giving
associated with the Bible is the tithe, which literally means a tenth. The tithe is frequently held up as God's standard for
giving, often by citing passages such as Mal. 3:10:
"Bringing the whole tithe into
the storehouse, that there may be food in my house. Test me in this, says the LORD Almighty, and see if I will not throw open
the floodgates of heaven and pour out so much blessing that you will not have room enough for it."
If we want to understand how
this and similar passages apply to the modern church, we must understand how tithing fits into the Old Testament pattern of
giving.
Old Testament Giving
The first references to tithing
in the Old Testament are found in the historical accounts of Abraham (Gen. 14:20) and Jacob (Gen. 28:22). These passages suggest
that tithing was a common practice. Indeed, tithing was practiced by several ancient civilizations. Abraham and Jacob's tithes
demonstrate a sense of indebtedness to God, a concept which is seen throughout Scripture.
The law of Moses provides a much
fuller view of giving, particularly as it applies in a community setting. Tithing forms a significant role in this teaching.
While the Old Testament teaches that Israel's
tithes belonged to the Lord, the act of giving the tenth served as an acknowledgment that all that they possessed belonged
to God.
There are five passages in the
law of Moses which deal at length with tithing. Lev.27:30-33 and Num. 18:20-32 are very similar, and suggest that the Israelites
were to set aside each year a tenth of all their crops and herds for the Levites. The Levites, in turn, were instructed to
pay a tenth of what they had received to the Priests, the descendants of Aaron, who were also Levites. The Levites had received
no inheritance in Israel. Instead, they were set aside to
serve in the Tabernacle (and later in the Temple), and to instruct the people
in the word of the Lord. The Israelites' tithes were to provide the means of support for the Levites.
Deut. 12:15-19 and 14:22-26 also speak of a tithe. In this case, however, the Israelite was to take the tithe
to Jerusalem, and eat it in a fellowship meal with his family, his servants, and
the Levites from his town. In Deut. 14:22-26 there is an added provision that Israelites who lived a distance from Jerusalem
and had a substantial tithe could exchange their tithe for silver in their home town and use the silver to purchase food for
the feast at Jerusalem.
The differences between these
two accounts suggest that there were actually two tithes, used for distinct purposes. Another tithing variation is presented
in Deut. 14:27-29. This passage states:
"And do not neglect the Levites
living in your towns, for they have no allotment or inheritance of their own. At the end of every three years, bring all the
tithes of that years' 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 may bless you in all the work of your hands."
This may refer to a third tithe,
or simply provide a variation on the tithe for the Levites or the tithe of the fellowship meal. It is clear that the Lord
required more than ten percent from the Israelites.
The scriptures also teach that
the Israelites were to offer the "first fruits" of their harvests to the Lord as well as the first born of all their animals
(Ex. 34:19-26). The relationship between the tithes and the first fruits is not clear. Some passages (eg. Neh. 12:44) distinguish
tithes and first fruits. If we see two distinct tithes, however, it is possible that one of them would include the provision
for the first fruits.
In addition to the tithes, the
Israelites were required to present sacrifices and were invited to bring free will offerings to the Lord. Mal. 3:8 suggests
that the Israelites had robbed God "in tithes and offerings". The word used for offerings in this passage most frequently
refers to fellowship offerings, but is also used of other gifts, such as building materials for the tabernacle (Ex. 25:1-7).
By the time the Israelite had
paid his tithes and first fruits, presented his sacrifices, and brought his freewill offerings and vows, a substantial portion
of his income had been given over to the Lord. What were these tithes and offerings used for?
Apart from the sacrifices which
were burnt on the altar as an act of dedication to God, most giving in the Old Testament was to support the Priests and the
Levites in their responsibilities. We normally think of the Priests and the Levites in their responsibilities. We normally
think of the Priests and the Levites as the clergy of the Old Testament, and they certainly filled that role. The Priests
offered sacrifices and were responsible for instructing the people in the word of the Lord (2 Chron. 31:4, Mal.2:6-9). The
Levites assisted in many of the practical aspects of managing the tabernacle and temple and led the people in worship (1 Chron.
23:28-32).
In addition to their role in
the service of the Lord, the Priests and Levites also performed many functions normally associated with the civil service.
Early Israel was predominantly an agrarian society, and was
established as a theocracy - a people governed by God. Although there were elders among the other tribes, the Priests were
set aside to represent the people before God and God to the people. In this capacity, crucial decisions affecting the nations
were made by the High Priest (Ex. 28:29,30). The Priests also maintained God's order in the nation. They were the experts
in dietary law, public health and sanitation (Lev. (11-15).
The function of the Levites as
a civil service is also corroborated by the appointment of the Levitical cities as cities of refuge. This suggest that the
Levites were in some way guardians of the judicial system. Even after the appointment of a King, the Levites continued in
this role (1 Chron 23:4), as well as functioning in an administrative capacity (1 Chron. 26:20-32).
The "third" tithe suggest that
another primary function of giving in the Old Testament was to provide for the poor. This tithe, offered every three years,
was intended for "the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows
who lie in your towns" (Deut. 14:29). This was one of the many provisions made
in the law for the poor. Throughout the Old Testament, Israel
was condemned for the tendency of the relatively well-to-do to overlook the problems of the poor.
In summary, then, giving in the
Old Testament had several forms, including tithes (possibly two or three), sacrifices, free will offerings, vows, or even
leaving some "gleaning" in the harvest field for the poor (Lev. 19:9,10). This represented a substantial portion of the Israelite's
income. These various forms of giving were all expressions of gratitude for God, who is the source of all good. They were
intended to glorify him, to support the clergy, and to provide for the needs of the poor. The Priests and Levites also provided
a rudimentary civil service.
New Testament Giving
When we move to the New Testament,
we would expect to see some continuity in teaching about giving. At the same time, there are fundamental differences between
the structure of the church and the nation of Israel. The
separation of church and state, the move from an agrarian to a mixed economy and the end of the sacrificial system lead to
a modified pattern of giving in the New Testament.
The New Testament continues to
emphasize the need to support those who minister in the church. 1 Tim. 5:17,18
states"
"The elders who direct the affairs
of the church well are worthy of double honour, especially those whose work is preaching and teaching. For the Scripture says,
'Do not muzzle the ox while it is treading out the grain', and 'The worker deserves his wages'."
The Biblical principle is that
the Pastor should be able to devote himself to study and ministry, and not need to seek secular employment to provide for
the needs of himself and his family. People often refer to the Apostle Paul as a "tent-maker" because he supported his own
ministry through his occupation. In 1 Cor. 9:1-14 however, Paul emphatically upholds his right to expect support from the
churches for his ministry. In fact, he often did receive gifts to support him in his work (Phil. 4:10-19).
The New Testament also retains
a strong emphasis on the principle of supporting the needy (1 Tim. 6:17, Heb. 13:15,16 etc), especially the fatherless and the widow (James 1:27).
The New Testament preserves the sense of community that existed in Israel,
but the community is now the church. Consequently, our focus is to be primarily on the need of those in the church (Gal. 6:9,10).
Admittedly, many of the concerns
of the poor are now addressed through government programs, which we support through our taxes. The New Testament teaches us
that we are to submit to the authority of governments and pay the taxes they exact, as they have been ordained by God for
our good (Rom. 13:1-7). At the same time, we need to be sensitive
to the needs of those in our churches. While our governments provide a "safety net", there are still times when individuals
face hardships. In these cases, the Biblical principle of helping the needy still operates. This assistance may be monetary,
but often other practical expressions of our love for one another are appropriate. This may include sharing our possessions,
or simply helping people cope with hardships such as those brought on by old age, debilitating illnesses, or being a single
parent.
The principle of giving to the
needy extends beyond the local church. An important part of Paul's ministry consisted in collecting money from the churches
to help believers in Jerusalem who were experiencing exceptionally harsh poverty
(Gal. 2:10). While we live in an affluent society, there are many believers in
other countries who are experiencing severe hardships, and we do well to remember them.
What does the New Testament teach
about the amount that the Christian should give? Do tithes still apply? Should we give more or less?
The New Testament mentions the
tithe four times. Mat. 23:23 and Luke 11:42 record Jesus' condemnation of the Pharisees,
who tithed not only their grain crops, but also their spices, yet neglected the more important matters of the law. In Luke
18:12, the Pharisee in prayer praised himself for giving a tenth of everything he received. Hebrews 7 refers back to the incident
where Abraham gave a tenth to Melchizedek. None of these passages is providing instruction on giving. The first three point
out the hypocrisy of the Pharisees and the fourth deals with the nature of the priesthood of Christ.
The New Testament passages that
establish principles for giving do not mention tithing.. This suggests that the principle of tithing was not carried over
into the church. In passages where giving is encouraged, it is done in response to needs. As a practical response to those
needs, however, regular, sacrificial and proportionate giving is encouraged. Christians need to become informed respecting
the needs of the local church for the support of Pastors, missionaries, and other church officers. Their regular support,
along with the payment of property bills or rent, the utilities, and other long or short term financial commitments requires
careful stewardship so that the integrity of the Church's witness in the community is maintained.
The clearest teaching about giving
in the New Testament is in Paul's letters to the Corinthians, where he encourages them in their collection of funds for the
Jerusalem church. The Corinthians had a tendency to "talk big" about giving, but
were slow to act. In 1 Cor.16:2, Paul suggested:
"On the first day of every week,
each one of you should set aside a sum of money in keeping with his income."
This disciplined structure for
giving would ensure that money was set aside for the needs of the church, and is thoroughly consistent with Old Testament
patterns of giving. No specific percentage is mentioned. Rather, each one was expected to give according to his ability on
any particular week (or for us, pay period), in relation to whatever material blessing he had then received from God.
In 2 Cor.8,9 Paul pleads with
the Corinthian church to give generously. It is interesting that he did not place the Corinthians under any sense of obligation
(8:8; 9:7). Instead, he pointed to the generosity of the Macedonian churches, who had given "as much as they were able, and
even beyond their ability" (8:3). Jesus was not impressed with the vast amounts that the rich contributed to the temple treasury,
since "they all gave out of their wealth" (Mark 12:44). It was the sacrificial
giving of the widow that won the Lord's praise.
The heart of Paul's argument
is in 8:9, which states
For you know the grace of our
Lord Jesus Christ, that though he was rich, yet for your sakes he became poor, so the you through his poverty might become
rich."
When we consider how much Jesus
gave on our behalf, our response should not only be one of generosity, but also one of willingness (9:5-7). This is an expression
of thanksgiving to God and a testimony to the gospel of Christ (9:12-14).
Finally, we should give consideration
to the administration of the finances of the church. Mismanagement of funds quickly brings sham upon the church and damages
its reputation. King David placed Levites in charge of the temple treasure (1 Chron. 26:20-32) to ensure that it was managed
properly. In Nehemiah's time, the management of the temple treasures had been compromised. One of his reforms involved placing
it once more into the hands of trustworthy men. (Neh. 14:4-13).
Similar care is demonstrated
in the New Testament. At first the Apostles received and distributed the gifts brought to them (Acts 4:34,35). Over time the management of the church funds became increasingly demanding and complex, so
the church chose deacons, men "full of the Spirit and wisdom", and handed this responsibility over to them, freeing the Apostles
for prayer and the ministry of the Word (Acts 6:2-6).
Paul took great pains to ensure
that the funds for the church in Jerusalem were handled by reputable men, approved
by the churches. In speaking of this practice, Paul says in 2 Cor. 8:20-21:
"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."
Money is a sensitive subject,
and the Scriptures teach us to take care in the way we handle it.
Conclusion
We can see that the Christian
is not under any legal obligation to contribute to the needs of the church. Rather, we are compelled by the love of Christ
to give freely, as He freely gave Himself for us. On this basis, we are encouraged to give generously and willingly, in proportion
to the blessings that we have received.
Our giving is in response to
the needs of the church. Those who minister the Word should be freed from the need for secular employment. In true Christian
love, we are called to help those in need, both through gifts and other acts of kindness.
Christian giving is an act of
worship. we give because we have received more than we could possibly ever repay.
"Thanks be to God for his indescribable
gift!" (2 Cor. 9:15)
