I. Christian Perspective on Tithing: Training Wheels of Christian Giving

Money, Possessions, and Eternity Lesson #6: Tithing and Christian Giving The Jews were constrained to a regular payment of tithes; Christians, who have liberty, assign all their possessions to the Lord, bestowing freely not the lesser portions of their property, since they have the hope of greater things. Irenaeus I. Christian Perspective on Tithing: Training Wheels of Christian Giving A. What is Tithing? 1. Tithe is literally one tenth 2. The first tithe in the Bible: Abraham to Melchizedek Genesis 14:20 Then Abram gave him a tenth of everything. 3. Next came Jacob s promise to God after his dream at Bethel: Genesis 28:22 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. 4. Scriptures commanding Jews to tithe in the Old Testament Leviticus 27:30 "'A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. a. Notice: the tithe belonged to the Lord, not to the people b. It applied to everything, not just to some things c. It was holy, meaning it was set apart unto the Lord; not used for any other purpose d. Therefore, for the Israelites to give anything less than 1/10 th was to rob God of what truly belonged to Him by Law: Malachi 3:8-10 "Will a man rob God? Yet you rob me. "But you ask, 'How do we rob you?' "In tithes and offerings. 9 You are under a curse-- the whole nation of you-- because you are robbing me. 10 Bring 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.

2 5. The whole tithe meant the whole ten percent for an Israelite to give 7% was to rob God in the Old Covenant 6. Israelites were never to ask whether they should tithe on the net or on the gross!! Whatever God provided, 1/10 th went to the Lord 7. Actually, there was not just one tithe for Israelites, but three!! a. One tithe supported the priests and Levites (Numbers 18:21, 24) b. One tithe provided for a sacred festival (Deuteronomy 12:17-18) c. A third tithe provided for orphans, widows, and the poor (Deuteronomy 14:28-29; 26:12-13) d. The Levite and festival tithes were perpetual tithes, but the tithe for the poor was collected only every third year; this all amounted to an average of 23% per year B. The Firstfruits 1. The basic call of God to the Jews was to give God your first and best the firstfruits Proverbs 3:9-10 Honor the LORD with your wealth, with the firstfruits of all your crops; 10 then your barns will be filled to overflowing, and your vats will brim over with new wine. 2. Again and again, God called on Israel to give the firstfruits: a. Three times a year, the Jews had to assemble and bring an offering to the Lord Exodus 23:15 No one is to appear before me empty-handed. b. This included: first production from a vineyard (Leviticus 19:23-25) c. The first annual production of grain, wine, sheared wool, olive oil (Exodus 23:16; Deuteronomy 18:4); also the first of all coarse meal, honey and any produce belonged to the Lord d. A significant portion of the firstfruits went to the religious leaders and their ministry (Number 18:12) 3. What was this giving of the firstfruits signifying in their relationship with God?

3 We give our first and best to you, Lord, because we recognize that all good things come from you. In doing so, we recognize our responsibility to sustain the spiritual leaders you provided for us. It also said: We trust you, Lord, to help us harvest the rest. 4. Alcorn s Summary The nature of firstfruits requires that it be taken off the top. It s both the best and the first. As soon as its harvested or received, it s to be given to the Lord. It s not to be stored up, hidden, hoarded, or distributed in any other way. Those who keep the best and gave God the leftovers brought God s judgment on Israel. Giving back to God what was rightfully His was a thermometer of faith. When Israel slid spiritually, they ceased to give as they should. When they ceased to give as they should, they slid spiritually." C. Voluntary Offerings 1. The tithe was not voluntary Israel didn t give the tithe they paid it 2. However, the Old Testament speaks a great deal about freewill offerings as well (Leviticus 22:18-23; Numbers 15:3, etc.) Exodus 35:29 All the Israelite men and women who were willing brought to the LORD freewill offerings for all the work the LORD through Moses had commanded them to do. 3. These were voluntary contributions beyond the tithes 4. People who gave did so with amazing eagerness so much so that in one case they had to be retrained from giving more: Exodus 36:4-7 So all the skilled craftsmen who were doing all the work on the sanctuary left their work 5 and said to Moses, "The people are bringing more than enough for doing the work the LORD commanded to be done." 6 Then Moses gave an order and they sent this word throughout the camp: "No man or woman is to make anything else as an offering for the sanctuary." And so the people were restrained from bringing more, 7 because what they already had was more than enough to do all the work. 5. The emphasis here was not on the amount each person gave, but on the eagerness and delight with which they gave 6. The tithe was explicit and objective no choice involved; but the freewill offering was based entirely on a heart touched by grace

4 7. KEY INSIGHT: Alcorn: If Old Testament believers only started with the tithe but didn t stop there, why should Christians feel inclined to stop? The New Covenant is always portrayed as going beyond the spiritual experience of Old Covenant believers the outpouring of the Spirit after the finished work of Christ in history always resulted in a greater outcome, not a reduced one!! It is a hard case to make: The Old Covenant believers had to give the tithe; thankfully in Christ we are now free to give less. D. Summary of Old Testament Giving 1. OT: No one ever said I feel led to tithe or ask Would you like me to give my firstfruits, O Lord? No those things were specified clearly by the Law; the tithe was never a ceiling for the giving, something the Israelites worked up to it was rather a beginning point. Beyond it, God s people gave freely and generously whatever their hearts moved them to give. 2. David freely gave of his own wealth to help his son Solomon build the temple; so did the other leaders of the day, who gave willingly and generously (1 Chronicles 29:6-8) 3. David said to the Lord: 1 Chronicles 29:14-18 But who am I, and who are my people, that we should be able to give as generously as this? Everything comes from you, and we have given you only what comes from your hand. 15 We are aliens and strangers in your sight, as were all our forefathers. Our days on earth are like a shadow, without hope. 16 O LORD our God, as for all this abundance that we have provided for building you a temple for your Holy Name, it comes from your hand, and all of it belongs to you. 17 I know, my God, that you test the heart and are pleased with integrity. All these things have I given willingly and with honest intent. And now I have seen with joy how willingly your people who are here have given to you. 18 O LORD, God of our fathers Abraham, Isaac and Israel, keep this desire in the hearts of your people forever, and keep their hearts loyal to you. E. The Value of Tithing 1. Tithing is a very valuable starting place for our lives of giving to the Lord Deuteronomy 14:23 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.

5 2. Tithing gives people perspective reminding us that everything we are and have comes from the Lord and will go back to the Lord in the end 3. Tithing is not a tip thrown down on the table at the end of a meal rather it is a heartfelt expression of total dependence on the Lord and thankfulness for all He s given to us 4. Parting with money wasn t any easier for the people of Israel than it is for us; in fact, most of them were far poorer and worked a great deal harder for their money than we do. F. The State of American Giving: (Barna Research, 2001) 1. Compared to 1999, the mean per capita donation to churches dropped by 19 percent in 2000 2. Among born-again adults, there was a 44 percent rise in those who gave nothing 3. The number of donors to any non-profit or church organization declined by 7 percent 4. Four out of every ten adults gave nothing to churches a rise of 15 percent among those refusing to support churches 5. One-third of born-again adults say they tithed in 2000, but a comparison of their giving versus their household income revealed that only one out of eight actually did 6. The average church donor contributed a mean of $649 in 2000, down from $806 in 1999. Married adults are much more likely than single adults to donate money to a church in a typical month (64 percent to 42 percent, respectively) 7. Comparing the habits of those in their twenties, forties, and sixties was revealing: Busters are substantially les likely (36 percent) than are Boomers (58 percent), Builders (68 percent) or Seniors (68 percent) to give to a church in a given month. Between 30 and 50 percent of active church attenders give nothing. And because 70 percent of Christians have no wills at the time they die, they don t leave any money to their church or Christian ministries. Many of the remaining 30 percent who do have wills designate no money to God s work. 8. The more money a person makes, the less likely he/she is to tithe. In fact, those with earnings of more than $500,000 reduced their average donations from $47,432 in 1980 to $16,062 in 1988 G. Grace, Law, and Tithing

6 1. Alcorn stresses he has mixed feelings about teaching on tithing because he deeply wants to avoid legalism 2. He just wants to stress that every example of New Testament giving exceeds the tithe it doesn t settle in under it!! Grace moves the heart to greater generosity than does the Law!! 3. Grace is strongly linked in the New Testament to lavish giving: Acts 4:33-35 With great power the apostles continued to testify to the resurrection of the Lord Jesus, and much grace was upon them all. 34 There were no needy persons among them. For from time to time those who owned lands or houses sold them, brought the money from the sales 35 and put it at the apostles' feet, and it was distributed to anyone as he had need. 2 Corinthians 8:6-9 So we urged Titus, since he had earlier made a beginning, to bring also to completion this act of grace on your part. 7 But just as you excel in everything-- in faith, in speech, in knowledge, in complete earnestness and in your love for us--see that you also excel in this grace of giving. 8 I am not commanding you, but I want to test the sincerity of your love by comparing it with the earnestness of others. 9 For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sakes he became poor, so that you through his poverty might become rich. H. The Benefits of Tithing 1. Example: the mandatory seat-belt law; in many states, wearing a seat belt is required by law; if the seat-belt requirement were removed, should we all then stop wearing seat-belts? A good idea is still a good idea, even if no longer required by law. So it is with tithing 2. Tithing can be an excellent way to begin a systematic pattern of growth in the Christian discipline of giving 3. There are many testimonies of Christians who have been convicted by this teaching and began with the tithe as the training wheels of Christian giving, and have found their lives revolutionized by it 4. Alcorn: If all Western Christians practiced tithing, the tasks of world evangelization and feeding the hungry would be within reach I. Tithing: Gross or Net? 1. Scripture refers to a tithe on everything 2. We should consider everything that comes toward us as a blessing from God worthy of the tithe as the starting place for our giving

7 3. Simply ask this: Would you rather be rewarded on Judgment Day for the gross or the net? J. Why Not Tithe? 1. Tithing doesn t solve all heart problems with Christian giving 2. It can in fact become a legalistic standard which robs the joy of giving 3. Some Christians who can and should be giving far more may think that, just because they have given the tithe, they are free to do whatever they want with the rest 4. The following are some of the arguments Alcorn summarized against tithing: a. Tithing is legalism. b. I must pay off my debts rather than tithe. c. If I m going to tithe eventually, I ll need to move toward it slowly. d. I just can t afford to tithe. K. Beginning Where God Began 1. Without guideposts, where do you start giving? 2. Why not start where God started with Israel? Why not start with the tithe? 3. I view tithing as a child s first steps. His first steps are his last, neither are they his best, but they are a fine beginning Tithing is the training wheels on the bicycle of Christian giving. 4. Alcorn s advice: Start by doing a faithful accounting of your pretax income from every source all of it, including the dollar value of benefits you receive then multiply by 10%. If you discover you have been regularly giving beyond 10 %, then you re right you don t need to tithe, any more than you need to go back to training wheels on your bicycle! You need to keep doing what you re doing and ask God how to make yourselves even more generous. But if your giving adds up to 7 percent or 5 percent or 3 percent, it shows you really do need the tithe the training wheels. If you fear legalism, then fine: give 11 percent or 12 percent! But don t go below a standard you believe was superseded by the superior grace of God in Christ. II. Key New Testament Passage on Giving: 2 Corinthians 8-9 A. The Text 2 Corinthians 8:1-15

8 1 And now, brothers, we want you to know about the grace that God has given the Macedonian churches. 2 Out of the most severe trial, their overflowing joy and their extreme poverty welled up in rich generosity. 3 For I testify that they gave as much as they were able, and even beyond their ability. Entirely on their own, 4 they urgently pleaded with us for the privilege of sharing in this service to the saints. 5 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. 6 So we urged Titus, since he had earlier made a beginning, to bring also to completion this act of grace on your part. 7 But just as you excel in everything-- in faith, in speech, in knowledge, in complete earnestness and in your love for us--see that you also excel in this grace of giving. 8 I am not commanding you, but I want to test the sincerity of your love by comparing it with the earnestness of others. 9 For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sakes he became poor, so that you through his poverty might become rich. 10 And here is my advice about what is best for you in this matter: Last year you were the first not only to give but also to have the desire to do so. 11 Now finish the work, so that your eager willingness to do it may be matched by your completion of it, according to your means. 12 For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have. 13 Our desire is not that others might be relieved while you are hard pressed, but that there might be equality. 14 At the present time your plenty will supply what they need, so that in turn their plenty will supply what you need. Then there will be equality, 15 as it is written: "He who gathered much did not have too much, and he who gathered little did not have too little." 2 Corinthians 9:6-11 6 Remember this: Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. 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. 8 And God 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. 9 As it is written: "He has scattered abroad his gifts to the poor; his righteousness endures forever." 10 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. 11 You will be made rich in every way so that you can be generous on every occasion, and through us your generosity will result in thanksgiving to God. B. Some Observations III. New Testament Guidelines for Giving A. Give

9 B. Give Generously C. Give Regularly D. Give Deliberately E. Give Voluntarily F. Give Sacrificially G. Give Excellently H. Give Cheerfully I. Give Worshipfully J. Give Proportionately K. Give Quietly