Giving In The New Testament
Luke 12:21 – “So is he who lays up treasure for himself, and is not rich toward God."
The purpose of giving was a matter of the heart and God wanted His people to give out of their love for Him. It did matter what percentage was given to God or how much was left over after giving to Him. God promised His people that He would protect them from their enemies and provide all their needs.
This has not changed with the New Covenant. Jesus understood the power of money and the necessities of life, but He wanted us to learn to trust our Father to provide for our needs.
1 Timothy 5:8 - But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever.
If we are consumed with our ability to amass wealth and we become greedy with what God has given, we will suffer material and spiritual loss.
Many Christians struggle with giving and fail to see that giving to the Lord is a matter of faith and that God always honors one's faith. If we can overcome the problems we have with giving, we can make a great leap forward in spirituality and our relationship to the Lord.
Romans 1:17 - For in it the righteousness of God is revealed from faith to faith; as it is written, "The just shall live by faith."
Giving is certainly a matter of faith. It is obeying God and putting one's trust in Him. Money is one of the most important things in our lives and God wants us to live by faith with our money. Living by faith refers to every area of our life and that includes giving. The lack of generosity in giving is almost a positive indication of one’s lack of spirituality and love for God.
Biblical giving is never done out of constraint, but always done willingly and cheerfully. Christian giving is a blessing to others and expresses our love for them and our love for the Lord.
The church has a clear need for monetary resources to do its work and has been given specific guidance concerning how to secure its financial necessities.
Giving is God’s way of providing for the needs of His people and is also a witness to the unbelieving world of the reality of the life-changing power of Jesus Christ.
Acts 4:34-35 - Nor was there anyone among them who lacked; for all who were possessors of lands or houses sold them, and brought the proceeds of the things that were sold, and laid them at the apostles' feet; and they distributed to each as anyone had need.
The early New Testament church gave generously to those who were in need. 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 and put it at the apostles’ feet, and it was distributed to anyone as he had need
This is a description of what was happening in the Jerusalem church, but not a command. Many members with a surplus of wealth contributed money into the treasury of the church, and the church leaders made distribution to individual members to meet their needs.
Types of giving in the New Testament
1. Tithes
Matthew 6:21 - For where your treasure is, there your heart will be also.
Tithe means one tenth, or a tenth part of the whole. In its broadest sense, it means a tenth of one’s income contributed to a local church.
It seems that there is a great misunderstanding of the concept of tithing in our generation. It is so important that the true church teaches the Biblical principle of tithing.
There are many Christians today who do not practice tithing because they believe tithing was established under the Old Covenant law and is not applicable today. They say that they are no longer under law and believe that grace has done away with tithing.
The first record of giving to the Lord is found in the book of Genesis.
Genesis 4:4-5 - Abel also brought of the firstborn of his flock and of their fat. And the Lord respected Abel and his offering, but He did not respect Cain and his offering. And Cain was very angry, and his countenance fell. So the Lord said to Cain, "Why are you angry? And why has your countenance fallen?”
There are offerings that the Lord accepts, but also offerings that He rejects. Both Cain and Abel brought an offering to the Lord. God accepted one, and rejected the other. God accepted Abel’s offering because he brought the first fruits of his increase as an offering to the Lord. In this passage of Scripture, God established a very important principle of giving at the beginning of creation.
Proverbs 3:9 - Honor the Lord with your possessions, And with the first fruits of all your increase.
This principle was established hundreds of years before the Old Covenant law which shows clearly and unambiguously, that God wants us to bring the first part of our income as an offering to Him.
a. History of tithing
The first time tithing is mentioned in the Bible is also found in the book of Genesis, but a few hundreds of years after Cain and Abel brought their offering to the Lord.
Genesis 14:18-20 - Then Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High. And he blessed him and said: “Blessed be Abram of God Most High, Possessor of heaven and earth; And blessed be God Most High, Who has delivered your enemies into your hand.” And he gave him a tithe of all.
This took place 400 years before the Law of Moses when the Levitical priesthood was established after Israel left Egypt.
Abraham had just won a courageous battle in which he was able to save his nephew Lot and retrieve all his lost possessions.
It appears from Scripture that Abraham tithed out of thanksgiving and faith to God and gave one tenth of all he had to Melchizedek, King of Salem.
As time went by, Abraham's grandson Jacob, the one through which the covenant would be fulfilled, also pledged to give a tenth to God.
Genesis 28:22 - And this stone which I have set as a pillar shall be God's house, and of all that You give me I will surely give a tenth to You.
This was also long before the giving of the Law of Moses which simply embraced this practice of Abraham and Jacob.
Abraham taught us that we ought to give ten percent simply by faith.
One wonders how Abraham knew that he had to give one tenth of all that he had to God long before it ever became a law. There had to be some custom or recognized practice that caused him to tithe.
Historic records found in Egypt show that from the beginning of time, tithing was practiced as a sacrifice in order to honor a deity. Abraham recognized King Melchizedek as the high priest of God and tithed to Him.
Genesis 26:4-5 - And I will make your descendants multiply as the stars of heaven; I will give to your descendants all these lands; and in your seed all the nations of the earth shall be blessed; because Abraham obeyed My voice and kept My charge, My commandments, My statutes, and My laws.
God appears to have established a set of laws that were recognized by Abraham long before the giving of the law to Moses and Abraham must have known that the tithe was due to God.
Because of the law of Abraham, men and women knew that it was wrong to lie and steal. Abraham believed and obeyed God in everything. His children followed his example because Jacob also tithed.
b. Jesus and tithing
Jesus endorsed the works of Abraham. This included the practice of tithing.
John 8:39 - They answered and said to Him, "Abraham is our father." Jesus said to them, "If you were Abraham's children, you would do the works of Abraham.
Matthew 23:23 - Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.
This was a good opportunity for Jesus to explain that tithing was part of the law and was therefore unnecessary in the same way He did with so many Jewish practices. In this passage of Scripture, He confirms that tithing must be adhered to and instructed the Pharisees to tithe.
Tithing began before the Law of Moses and was endorsed and practiced after the law by Jesus Himself.
c. Tithing is for today
Most of our Christian practices and understanding of the New Covenant are based on the teachings in the New Testament, most of which was written by Paul.
There are many who teach that under the New Covenant, tithing was abolished with the Law of Moses. But this is not supported by Scripture. Consider what Paul has to say in the following passage of the God’s Word:
Hebrews 7:8-9 - Here mortal men receive tithes, but there he receives them, of whom it is witnessed that he lives. Even Levi, who receives tithes, paid tithes through Abraham, so to speak.
Today, believers are known not as the children of Moses, but as the children of Abraham.
Galatians 3:7 - Therefore know that only those who are of faith are sons of Abraham.
Jesus said that those who are the children of Abraham are expected to do the works of Abraham.
Tithing is a New Testament command. If Paul admonished us to follow in the steps of faith of our father Abraham and considering that Jesus also endorsed his works, then we too should walk in the steps of our father Abraham.
If you want to be a child of God, you must do the works of Abraham. Abraham tithed to God long before he was circumcised. One of the first steps of obedience to God is tithing and that applies to New Testament believers today.
The tithe has always been God's plan to support the priesthood or the ministry. Abraham paid his tithe to Melchizedek because he was an ordained representative of God.
The tithe supports the work of the local ministry which has always been God’s financial plan to provide for His work and workers.
Paul links the tithe of the Old Covenant directly to the support of the ministry in the New Covenant.
1 Corinthians 9:14 - Even so the Lord has commanded that those who preach the gospel should live from the gospel.
The laws that were abolished at Calvary were the ceremonial laws or ordinances.
Colossians 2:14; 16-17 - Having wiped out the handwriting of requirements that was against us, which was contrary to us. And He has taken it out of the way, having nailed it to the cross. Let no man therefore judge you in meat, or in drink, or in respect of a holyday, or of the new moon, or of the Sabbath days which are a shadow of things to come; but the body is of Christ.
Nowhere are tithes and offerings mentioned in any of the ordinances that were blotted out by Jesus at Calvary. In addition, there is no Scriptural reference stating that the tithe and freewill offerings have been abolished.
1 Corinthians 16:2 - On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come.
Paul suggests us taking our tithe from our weekly income and putting it in the storehouse of God. Tithes and offerings has always been God's financial plan for His Kingdom. It was so before, during, and after the Law of Moses in both the Old and New Testament.
d. The fruit
One way to test a Scriptural principal or practice is to look for its positive outcomes or fruit. Everything God tells us to do, will always bring about good things.
James 1:17 - Every good gift and every perfect gift is from above, and comes down from the Father of lights, with whom there is no variation or shadow of turning.
God has good plans for us and His principles over time will produce good things. If you are implementing principles that you believe to be Scriptural and they are not producing good fruit, something is wrong.
One of the ways to test whether tithing is Scriptural and for today, is to test its fruit. If you have tithed obediently and faithfully over a long period of time, you are probably enjoying the financial fruits of tithing. That eliminates long arguments about whether tithing is a New Testament practice or not.
I have shared my testimony many times. I was raised in a very large family and my father was the only person who worked. He did not earn a lot, but every Sunday, he and my mom would bundle each and every one of their fourteen children into the old Chevy and go to church and they would pay a tithe on my Dad’s weekly wage without fail.
It may sound unbelievable especially with so many children to care for. But throughout the years, we were fed and clothed and every child graduated from high school. We never lacked anything ever. This they continued to do without question and without fail until the day they died. My Dad passed away first and a few years later my Mom also went to be with the Lord. The amazing thing is that each of their fourteen children inherited several thousand dollars each. I have not even begun to list the spiritual blessings they have left to the next generation. God’s promises never fail.
I have observed believers in my church over twenty years of pastoral ministry and it is obvious to me who are tithers and who are not. The fruit speaks for itself. The families who always struggle and who need constant care and counseling are the families who do not tithe. But the families who always seem to be blessed and have very few issues are those who tithe. I have done the study and the conclusion is beyond dispute. I have asked other pastors and their observations confirm this.
As a pastor, my prayer is that everyone will tithe. This will ensure that the pastor has more time to build the Kingdom rather than spending endless hours with congregation members who want the blessings, but do not want to pay the price.
When I counsel Christians in trouble, the first thing I ask them is whether they tithe. That helps me set the agenda for the counseling sessions.
e. Storehouse
Malachi 3:10 – Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this, Says the LORD of hosts, If I will not open for you the windows of heaven and pour out for you such blessing That there will not be room enough to receive it.
God was very clear about where the tithes were to go. They were to be brought to the storehouse. That was the place that was intended for the tithe of God to be stored.
The idea of the storehouse originated all the way back to the time of Joseph in Egypt. He built great storehouses to store the corn for the time of famine that would soon come upon the land. During the seven years of plenty, Egypt had an abundance of corn, and after everybody had what they needed the excess was put in the storehouses. When the seven years of famine came, those who had need of corn could come and receive corn from the storehouse.
The storehouse was also called a treasury, a chamber, and a treasure house. These places were all intended to be a storehouse for the abundance of the tithe of God to be stored. As a result, the Levitical priesthood that ministered in the house of the Lord was sustained by the tithe that was brought into the storehouse.
The purpose of storehouse tithing is to ensure that the ministry is financed. The needs of the Pastor should be met as well as the other needs of the local church.
f. Benefits of tithing
God encourages His people to prove Him or test Him in their finances. Scripture associates the outpouring of God’s blessings with the practice of giving to Him.
• Tithing proves God - Malachi 3:10 - Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this," Says the Lord of hosts, "If I will not open for you the windows of heaven and pour out for you such blessing That there will not be room enough to receive it.
• Tithing honors God - Proverbs 3:9 - Honor the Lord with your possessions, And with the first fruits of all your increase.
• Tithing helps you to prioritize - Matthew 6:21 - For where your treasure is, there your heart will be also.
• Tithing guards against materialism - Acts 20:35 - I have shown you in every way, by laboring like this, that you must support the weak. And remember the words of the Lord Jesus, that He said, 'It is more blessed to give than to receive.'
• Tithing confirms God’s love - 2 Corinthians 9:7 - So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.
• Tithing supports the Great Commission - Matthew 28:19, 20 - Go therefore and make disciples of all the nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, teaching them to observe all things that I have commanded you; and lo, I am with you always, even to the end of the age." Amen.
• Tithing ensures that your needs will be met - Matthew 6:33 - But seek first the kingdom of God and His righteousness, and all these things shall be added to you.
• Tithing helps to meet the needs of God’s people - 1 Corinthians 16:1-2 - Now concerning the collection for the saints, as I have given orders to the churches of Galatia, so you must do also: On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come.
• Tithing reminds us that God owns everything - 1 Timothy 6:17-18 - Command those who are rich in this present age not to be haughty, nor to trust in uncertain riches but in the living God, who gives us richly all things to enjoy. Let them do good, that they be rich in good works, ready to give, willing to share.
• Tithing stores treasure in heaven - Matthew 6:19-20 - Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal; but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal.
• Tithing ensures God’s protection - Malachi 3:11 - And I will rebuke the devourer for your sakes, So that he will not destroy the fruit of your ground, Nor shall the vine fail to bear fruit for you in the field," Says the LORD of hosts;
• Tithing ensures fruit - Malachi 3:12 - And all nations will call you blessed, for you will be a delightful land," Says the Lord of hosts.
g. Implement the principles
Leviticus 27:30 - And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord.
By following a few simple rules, you can assure that your giving will please God.
• Place your tithe first on your budget
• Tithe from your gross income
• Pay your tithe immediately
• Keep your tithing a secret
• Tithe cheerfully with the right motive
2. Freewill offerings
2 Corinthians 9:5-8 - Therefore I thought it necessary to exhort the brethren to go to you ahead of time, and prepare your generous gift beforehand, which you had previously promised, that it may be ready as a matter of generosity and not as a grudging obligation. But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver. And God is able to make all grace abound toward you, that you, always having all sufficiency in all things, may have an abundance for every good work.
1 Corinthians 16:1-2 - Now concerning the collection for the saints, as I have given orders to the churches of Galatia, so you must do also: On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come.
The church of Jesus Christ was established on the day of Pentecost and from its inception, there was an emphasis on regular giving as an act of worship. It is clear from Scripture that giving is the only authorized method for financing the work of the church of God.
Another principle that was established was that Christians were to contribute every Sunday suggesting a regular activity and serves as a precedent for the manner in which the church is to gather its financial resources for the implementation of any divinely authorized work.
The principles laid down were binding universally. The responsibility to contribute toward the support of the Kingdom belongs to every Christian. Whether one is an entrepreneur, pensioner, or a Christian with an income, the obligation to give obligatory into the local treasury on the first day of every week.
The reason for requiring giving to be done on the first day of the week is because Christians were accustomed to meet together on a Sunday. Giving was to be systematic and was connected with worship.
Such regular disciplined giving on the part of every member was the only means whereby the early church was able to meet its responsibilities to the poor and sustain its own Christian work. This establishes the principle of regular giving for us. Over a lifetime, those who give systematically will make a much larger impact with their giving than those who only give occasionally, even if they give large amounts.
The church came together for communion on the first day of the week which has special significance for Christians. Jesus rose from the dead on the first day of the week and that would naturally cause those who witnessed the resurrection to have special memories of that day.
The principles of the New Testament offering are as follows:
a. The purpose of the offering
The purpose of giving is for the benefit of the church to fund its ministry needs specifically to support the ministry of the Word and the ministry of mercy.
b. The period of the offering
Our giving is to be on the first day of every week. It is to be systematic, week after week, so that we come to grips with the stewardship of our money. Even though we may only receive a pay check once a month, we should nevertheless be sensitive to our financial stewardship every week.
Christians should not give because of any emotional appeal but should plan their giving and be faithful in this every week.
c. The participants in the offering
No one is exempt from giving. No matter how poor you are, if you have anything, you have something to give. Giving is to be a spontaneous, cheerful response of a loving heart toward God who, in His grace, has given us everything.
d. The place of the offering
We are to give systematically and cheerfully to the treasury of the church on the first day of the week. The money collected is then to be distributed by Godly leaders.
e. The proportion of the offering
We should give according to how we have been blessed and we are also to be sensitive to the prompting of the Spirit.
g. The protection of the offering
Money given to the church is to be cared for by approved men who are Godly. That is the protection in the church. It is incumbent upon the church to choose Godly men to care for God’s funds.
In the first century church, the apostles handled all the money. The church members did not want to give the money to anyone who did not have the spiritual qualifications to handle it.
3. Giving to fulfill a vow or a pledge
Galatian 3:15 - Brethren, I speak in the manner of men: Though it is only a man's covenant, yet if it is confirmed, no one annuls or adds to it.
Christians in the early first century church made pledges to support the work of the ministry and those in need. Many of them pledged to sell their properties and to bring the proceeds of the sale to the apostles.
The story of Ananias and his wife, Sapphira is well-known. They were not forced to bring the proceeds to the apostles, but pledged it beforehand. God required them to fulfill their vows and when they kept some of the profit for themselves, it grieved the Holy Spirit and they both died because of what they did.
Pledges for special projects in a church is quite common and many church leaders make Do not enter in to any financial covenant, vow, or pledge unless you are willing and able to fulfill this commitment because we become answerable to the Lord and not to man.
5. Taxes
Luke 20:25 - And He said to them, "Render therefore to Caesar the things that are Caesar's, and to God the things that are God's."
Governing authorities are appointed by God and when we obey them, we are actually submitting to God.
Most people who do not pay their taxes will eventually end up in unpaid debts to their internal revenue services and could also face criminal prosecution.
Christians should be good stewards of God’s money by paying taxes. In doing so they are obeying the laws of the land as well as abiding by God’s Word. Rebellion against the earthly authorities is rebellion against God as it is God who sets up governmental authorities and rulers.
Christians should pay their taxes due to the government not because of fear of punishment but because of their love for God. All governing authorities are God's servants and it is reasonable that God's people support them willingly.
The person in authority may be unworthy of respect and honor but the institution is not, because God established it. It goes without saying that without financial support, governments will not be able to function and a non-functioning government always leads to chaos and anarchy.
Luke 20:21-25 - Then they asked Him, saying, "Teacher, we know that You say and teach rightly, and You do not show personal favoritism, but teach the way of God in truth: Is it lawful for us to pay taxes to Caesar or not?" But He perceived their craftiness, and said to them, "Why do you test Me? Show Me a denarius. Whose image and inscription does it have?" They answered and said, "Caesar's." And He said to them, "Render therefore to Caesar the things that are Caesar's, and to God the things that are God's."
a. Jesus paid taxes
Matthew 17:24-27 - When they had come to Capernaum, those who received the temple tax came to Peter and said, “Does your Teacher not pay the temple tax?” He said, “Yes.” And when he had come into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?” Peter said to Him, “From strangers.” Jesus said to him, “Then the sons are free. “Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.”
b. Joseph paid taxes
Luke 2:4-5 - And Joseph also went up from Galilee, out of the city of Nazareth, into Judaea, unto the city of David, which is called Bethlehem; (because he was of the house and lineage of David): To be taxed with Mary his espoused wife, being great with child.
c. The early Christians paid taxes
1 Peter 2:13-17 - Therefore submit yourselves to every ordinance of man for the Lord’s sake, whether to the king as supreme, or to governors, as to those who are sent by him for the punishment of evildoers and for the praise of those who do good. For this is the will of God, that by doing good you may put to silence the ignorance of foolish men— as free, yet not using liberty as a cloak for vice, but as bondservants of God. Honor all people. Love the brotherhood. Fear God. Honor the king.
