Tipping, Tithing, and Grace Giving (Part 5)

THE CONCEPT OF GRACE GIVING

If you haven’t already, I encourage you to read Parts 1, 2, 3, and 4. This article will stand somewhat alone, but is best understood within the context of the overall biblical teaching on giving.

Most Christians know that giving of material and financial resources as an offering to God and to support the work of ministry comes with the territory of being a believer. Many have been taught that tithing (giving 10% of one’s income) is the accepted way to give. A key point in this article series is that tithing fades from view and grace giving comes to the forefront in New Testament Christianity. So the question is, what is “grace giving” and where is it taught in the Bible?

The most lengthy and detailed passage in the New Testament on giving is 2 Corinthians 8-9. Paul had been encouraging the churches around the Mediterranean to donate to a fund for the purpose of giving relief to suffering Christian brothers and sisters whom Paul knew. Evidently the Corinthian believers were not as responsive as other assemblies. Their reticence was the occasion for Paul’s gentle but firm exhortation in chapters 8-9 to participate in this offering. His communication to them provides us with a rich source of truth on the topic of giving.

It must be noted that the primary application of the instructions in these chapters relates to providing assistance to other Christians who have dire material need (8:4, 13-14; 9:1, 12). Much current teaching emphasizes giving to support the personnel and operation of the local church and missionaries who spread the Gospel. These are appropriate targets for financial giving, as we will see in the next article. But the fact that this extensive passage and other instructions throughout the Bible direct us to help needy people should shape or reshape our thinking and teaching on the subject of giving.

I believe the principles contained in this passage can be applied to the financial support of the local church and Gospel-spreading ministries. I don’t find any more detailed treatment of the reasons, motives, and practice of giving in connection with other instructions on giving. This seems to suffice for all.

The language and emphasis of 2 Corinthians 8-9 give rise to the concept of grace giving. Paul’s premise is that people who have experienced grace should willingly and gladly practice it. Financial giving is one way to do that.

Grace is the theme of Paul’s exhortation to give in 2 Corinthians 8-9. Note the uses of the word “grace” in these texts:

  • Moreover, brethren we make known to you the grace of God bestowed on the churches of Macedonia (8:1).
  • Holding up the Macedonian Christians as a model, he says they implored Paul to “receive the gift” (8:4). “Gift” is another translation of the Greek word charis, grace.
  • He spoke of their giving as a “grace” that needed to be brought to completion (8:6).
  • He directly challenged the Corinthian Christians, who had an abundance of gifts operative in their assembly, to “abound in this grace also” (8:7).
  • Jesus’ “grace” demonstrated by giving up all for us is our highest and most compelling model (8:9).
  • He called the hoped-for offering from the Corinthians “this gift” (xaris) in 8:19.
  • God’s ability to “make all grace abound toward you” is the source of our ability to give (9:8).
  • The “exceeding grace of God in you” demonstrated by generous financial giving causes all to give thanks (9:14).

I’ll present the concept of grace giving with two simple truths and some explanatory notes points under each one.

  1. Grace is the Motivation for Giving.

Giving is a response to the grace of God.
The heart of Paul’s appeal is these words:  For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sakes He became poor, that you through His poverty might become rich (8:9). His words, “you know” emphasize that they have personally experienced God’s grace. Grace is favor that is not merited. Specifically here, it is the favor of God shown to us through His Son’s incarnation, humiliation, and crucifixion that made available to lost sinners all the treasures of heaven. God did this “for your sakes” – literally “because of you.”

Paul isn’t just reviewing doctrine; he’s reminding them of their own testimony. The natural response to being treated with such generosity is to want to do something in return. The Macedonians evidenced this response to the grace of God by “imploring us with much urgency that we would receive the gift” (8:4). Their heart cry was, “Please take this!”

People who have experienced the grace of God will want to show appreciation for it. They will also want to emulate it. The greater one’s grasp of what grace really means, the more fervently he or she will desire to express and demonstrate thankfulness for it. Giving freely and generously is one way to do this.

Giving flows freely from a willing heart.
Those Macedonian Christians were not capitulating to a manipulative hard-sell or dutifully fulfilling an obligation. They were “freely willing” (8:3). Paul tells the Corinthians the basis for their offering being acceptable was “a willing mind” (8:12). He calls their participation, not the fulfillment of duty, but a “proof of your love” (8:24). He commends them for their “willingness” (9:2). He exhorts every individual to make a personal choice, “each one . . . as he purposes in his heart” (9:7).

The motivation for grace giving is not pressure, guilt, or even a sense of being dutifully faithful. It is certainly not the hope of getting back as much or more than one has given. It is an overwhelming sense of being the recipient of abundant grace, and the desire to respond by giving in like manner.

  1. Grace is the Measure of Giving

It is marked by generosity.
People who practice grace giving do not calculate and “pay” the minimum amount supposedly required. They find ways to give as much as they can. Grace giving is calculated by considering the measure God uses in lavishing grace on us.

Again we see God’s generosity as the model for our grace giving described in 8:9, “that you . . . might become rich.” Paul described it this way in Romans 5:19-20But where sin abounded, grace abounded much more. In 2 Corinthians 9:8, Paul says, 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.

Grace is intrinsically generous. God pours abundant grace on us. When we practice grace giving, we emulate God’s generosity. The response to receiving abundant grace is practicing it. Notice Paul’s emphasis on abundant and generous giving in 2 Corinthians 8 and 9:

. . . that in a great trial of affliction the abundance of their joy and their deep poverty abounded in the riches of their liberality. (8:2)

But as you abound in everything . . . see that you abound in this grace also. (8:7)

. . . that now at this time your abundance may supply their lack (8:14)

. . . this lavish gift which is administered by us (8:20)

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. (9:5)

. . . he who sows bountifully will also reap bountifully. (9:6)

. . . that you, always having all sufficiency in all things, may have an abundance for every good work. (9:8)

. . .  while you are enriched in everything for all liberality (9:11)

. . . they glorify God . . . for your liberal sharing with them and all men. (9:13)

This abundant generosity is evident whether one has little or much, as shown by the Macedonians of whom Paul said that even in their condition of deep poverty they “abounded in the riches of their liberality.” (8:2)

It is according to individual ability.
Paul makes it clear that each person should give as he is able. This was already observed in the life of the early church (see Part 4).

The Macedonians’ gave generously, but it was “according to their ability” (8:3). Paul emphasizes that the standard for giving is not what someone else has but “according to what one has” (8:12).

Some people will be so moved by God’s grace and the pressing need that they will give more than they should, humanly speaking. They will give sacrificially, until it truly hurts, “yes, even beyond their ability” (8:3).

Conclusion
Because of the “grace” terminology, some may wonder if it is appropriate to encourage people to participate in opportunities to give. The fact that Paul exhorted the Corinthians demonstrates that giving is not an untouchable topic. We can and should teach and exhort people to give and make them aware of opportunities. But it is important to present the opportunity and responsibility to give in a way that accurately represents what Scripture has to say about it.

I have addressed this in previous articles, but want to reiterate it here. Many Christians equate giving with tithing. But there are some clear distinctions between tithing and the New Testament teaching on giving.

  • Tithing was practiced by the Jewish people under the Old Testament system. It is not taught to or practiced by Christians living under the benefits of the New Testament.
  • Tithing was a requirement. Grace giving is a voluntary response.
  • Tithing is a set amount – 10%. The amount of grace giving is an individual choice, though it is marked by generosity.

Grace giving is our response to the way God graciously treats us. It flows freely from a willing heart. It is marked by generosity. We participate according to our individual ability.

To what people and to what kinds of ministry work should we give? I will address this in the next article on The Targets of Grace Giving identified in the New Testament.

Tipping, Tithing, and Grace Giving (Part 6)

Tipping, Tithing, and Grace Giving (Part 4)

GIVING IN THE NEW TESTAMENT

Today’s Christian gains big-picture understanding of what the Bible teaches about financial giving by learning the Old Testament background and foundational truths related to the subject. This was presented in the previous article. But the New Testament contains the full teaching that guides what we do in the church and in our individual Christian lives. Join me as we survey Jesus’ teaching, the practices of the newly-formed first century church, and the instructions given by the apostles.

Jesus’ Teaching on Giving
Some say Jesus spoke on the topic of money more than anything else. I haven’t personally verified this assertion, but I do know that He had a lot to say about giving. The following is representative of His teaching on this subject.

  • The right condition of our relationships is a prerequisite to giving.
    Jesus said, Therefore if you bring your gift to the altar, and there remember that your brother has something against you, leave your gift there before the altar, and go your way. First be reconciled to your brother, and then come and offer your gift (Matthew 5:23-24). We must endeavor to resolve offences between ourselves and others before we offer any gift to God.

    Jesus made it clear that our view of God and other people is more important than any material offering we could present. And to love Him with all the heart, with all the understanding, with all the soul, and with all the strength, and to love one’s neighbor as oneself, is more than all the whole burnt offerings and sacrifices (Mark 12:33).

  • Openhanded generosity is the measure of giving.
    Probably the best-known example is the poor widow who gave her two mites. The monetary value was minimal. The proportional value was incredible because it was “all that she had” (Mark 12:41-44).

    Jesus also encouraged generosity when He said, Give, and it will be given to you: good measure, pressed down, shaken together, and running over will be put into your bosom. For with the same measure that you use, it will be measured back to you (Luke 6:38).

  • Invest earthly material possessions in ways that produce eternally lasting dividends.
    Jesus taught this truth when He said, 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 (Matthew 6:19-20).

    He also spoke of giving to others as an eternal investment when He said, Sell what you have and give alms; provide yourselves money bags which do not grow old, a treasure in the heavens that does not fail, where no thief approaches nor moth destroys (Luke 12:33).

    He used the parable of the unjust servant to convey the life lesson, . . . make friends for yourselves by unrighteous mammon, that when you fail, they may receive you into an everlasting home (Luke 16:9). This means to use our money in a way that will influence people toward believing in and following Jesus so that we will spend eternity with them.

In the previous article, Three Ways People Give, I demonstrated that Jesus mentioned tithing (giving 1/10 of one’s income) on only two occasions. In both of them He was addressing the sinful attitudes of certain Jewish people. He was not instructing His followers to practice tithing. The examples above are representative of Jesus’ teaching on giving. He emphasized the condition of the heart, having right relationships with God and others, being generous, and investing for eternity.

The Newly-Formed Church’s Practice of Giving
Now we’re getting to the principles and practices that directly involve the New Testament church. The book of Acts relates a number of occasions in which the first Christians gave financial offerings. Their practice is our example. Let’s learn from them. Here are the characteristics of giving in the early church.

  • Giving with voluntary generosity
    According to Acts 2:44-45, the brand new Christians had all things in common, and sold their possessions and goods, and divided them among all, as anyone had need. Their actions evidence spontaneous generosity that would be considered extreme in our day.
  • Responding to people with specific pressing material needs
    This is evident from Acts 2:45 (above). Also, much of the Apostle Paul’s instruction on giving includes appeals to provide assistance to needy believers. 2 Corinthians 8-9, the most extensive New Testament passage on financial giving, is an appeal to contribute to a relief fund for impoverished brothers and sisters in Christ. In another example, Paul thanked the Philippians for giving to meet his material needs as he spread the Gospel (Philippians 4:10-20).
  • Channeling offerings primarily through the leadership of the church
    This doesn’t mean the leaders were the primary recipients of all that was given. The people brought their offerings to the leaders who then administered the use and distribution of the funds.

    This is described in Acts 4, which contains another example of the spirit of generous sharing that permeated the infant church. It tells us the people actually liquidated their land and houses in order to have funds to assist their needy Christian friends. Verses 34-35 say, 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. Verse 37 specifies that Barnabas having land, sold it, and brought the money and laid it at the apostles’ feet. They entrusted the funds to the church leaders who oversaw the distribution.

    Acts 11 reveals that the church in Antioch collected funds for the relief of the Jerusalem believers. Designating Barnabas and Saul (later Paul) to deliver it, the church sent it to the elders by the hands of Barnabas and Saul (Acts 11:30). In other words, it was delivered to the leaders in the church of Jerusalem who determined how it would be used.

  • Confronting sinful heart issues related to the practice of giving
    Ananias and his wife Sapphira participated in the real estate liquidation program. Ananias brought part of the funds and “laid it at the apostles’ feet” just as the others had done (Acts 5:2). But evidently he and Sapphira had conspired to give the impression that they were donating the full amount of the proceeds of the sale (verse 3). The Holy Spirit revealed this to Peter, who accused Ananias and Sapphira of lying to the Holy Spirit (verse 4).

    Both Ananias and Sapphira were struck dead (verses 5-10). Word spread of this occurrence and produced a healthy fear that suffused the young church. The sinful heart attitudes of hypocrisy and pride seem to be a perennial problem. Malachi confronted these issues as did Jesus. The exposure of these attitudes and the forcefulness with which God dealt with them should send a strong message to us today as well.

  • Giving voluntarily according to ability
    This was the pattern from the beginning. Then the disciples, each according to his ability, determined to send relief to the brethren dwelling in Judea (Acts 11:29). Paul commended the Macedonian believers for giving according to their ability and even going beyond that (2 Corinthians 8:3). He also said that what a person gives is accepted according to what one has, and not according to what he does not have (2 Corinthians 8:12).

The Apostles’ Instructions on Giving
This will be a fairly concise view of the overall teaching of the Apostles on financial giving. For now I am omitting the instructions on the causes, projects, and people we support with our giving. These will be addressed in a subsequent article on the targets of New Testament giving. The following instructions focus on the motivation, attitudes, and practice of financial giving.

  • Give in response to the grace of God.
    He is the Supreme Giver. He who did not spare His own Son, but delivered Him up for us all, how shall He not with Him also freely give us all things? (Romans 8:32). This tells us that giving starts with God, is modeled by God, and is possible because of God. Paul motivates the Corinthians to give by reminding them, For you know the grace of our Lord Jesus Christ, that though He was rich, yet for your sakes He became poor, that you through His poverty might become rich (2 Corinthians 8:9). See also 2 Corinthians 9:15.
  • Give your whole self to God.
    We no longer offer animal sacrifices. But Paul exhorts us, Present your bodies a living sacrifice (Romans 12:1). Also, in the context of encouraging financial giving, Paul says of the Macedonian Christians, . . . they first gave themselves to the Lord, and then to us by the will of God (2 Corinthians 8:5).
  • Give sincerely, not hypocritically.
    Paul exhorts Christians saying that “he who gives” should do it “with liberality” (Romans 12:8). The Greek word translated liberality means singleness. It conveys the idea of being without pretense or hypocrisy. We are not to give for show, or to impress people, or so we will receive appreciation or recognition or a financial advantage.
  • Give intentionally and systematically.
    Paul told the Corinthians, 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 (1 Corinthians 16:2). This particular offering was for the relief of suffering Christians in Jerusalem. Paul wanted them to be proactive in preparing for this offering by setting aside an amount after each week’s work and corresponding to each Lord’s Day (“on the first day of the week”). Rather than arrive unprepared or make a spontaneous decision, they should decide to participate in the giving opportunity, designate an amount, and keep it for that purpose (“lay something aside”). Paul did not specify a percentage, but told them to make their gift proportionate to their income (“as he may prosper”).
  • Give from your abundance.
    People who are financially prosperous should be ready to give, willing to share, storing up for themselves a good foundation for the time to come, that they may lay hold on eternal life (1 Timothy 6:18-19).
  • Give from your poverty.
    The Macedonians are the models once again, who in a great trial of affliction the abundance of their joy and their deep poverty abounded in the riches of their liberality (2 Corinthians 8:2).
  • Give as an act of worship.
    Because Jesus Christ is our full and final substitutionary sacrifice, we are not obligated to make blood sacrifices at a temple. But we still bring offerings to our gracious God. In addition to the sacrifice of praise, we can also offer the sacrifice of giving to help others who are in need. So we should not forget to do good and to share, for with such sacrifices God is well pleased (Hebrews 13:15-16).

In addition to these apostolic instructions, 2 Corinthians 8-9 contain a high concentration of teaching on giving. The concept of grace giving is front and center in this passage. It is here that we are exhorted to “abound in this grace also” (8:7)—the grace of giving. I will devote the next article to developing, primarily from 2 Corinthians 8-9, The Concept of Grace Giving.

Tipping, Tithing, and Grace Giving (Part 5)

Tipping, Tithing, and Grace Giving (Part 3)

GIVING IN THE OLD TESTAMENT
We’re examining what the Bible says to today’s Christian about financial giving. I encourage you to read Part 1 and Part 2 if you haven’t already. They are essential to knowing how the following information fits in the sequence of thought.

Let’s look at giving in the Old Testament context. We can then understand better how the Old Testament principles and practices fit into the New Testament setting and how they relate to Christians today.

THE PRACTICE OF GIVING IN THE OLD TESTAMENT
There are three kinds of giving that God instructed the children of Israel to observe. They are sacrifices, tithes, and freewill offerings. Let’s look at each one.

Sacrifices
People offered sacrifices to God long before He instituted the sacrificial system into the lives of the Jewish people. A moment of reflection brings to mind Cain and Abel (Genesis 4:3-4), Noah (Genesis 8:20), and Abraham (Genesis 22:1-14). These all gave sacrifices as a form of voluntary worship to God.

The various types of sacrifices in the system instituted by God are outlined in Leviticus 1-6 and 16. They included:

  • The burnt offering for sin
  • The grain offering for recognizing God’s goodness
  • The peace offering for giving thanks
  • The sin offering for forgiveness
  • The trespass offering for making restitution for personal offences
  • The annual offering for the sins of the nation on the Day of Atonement

The purpose of these offerings was to receive forgiveness for sin and to express worship, devotion, and thanks. Some were required and others were voluntary.

Tithes
God instructed the children of Israel to give 1/10 of their agriculture and produce. The noun, “tithe,” is the English translation of a Hebrew word that means “tenth part.” The verb, “to tithe,” means “to give a tenth part.” God’s instructions given through Moses about tithing are recorded in Leviticus 27, Numbers 18, and Deuteronomy 12 and 14. Tithing was an act of worship. The people took their tithes to the sanctuary and dedicated them to the Lord in a spirit of joyful devotion (Deuteronomy 12:11-12).

It seems from these passages that there were actually three tithes required of the Jewish people. The text doesn’t explicitly say this, but the information in these Bible passages seems to indicate it. Jewish rabbis1 and other scholars2 have concluded that there were three distinct tithes. Though I am not dogmatic about it, I tend to agree and will present them accordingly.

  • The first was the Levites Tithe (Leviticus 27:30-33; Numbers 18:21-32). Leviticus 27 contains the command to tithe. Numbers 18 explains that this tithe would be used to support the Levites—the men who ministered in the temple and their families.
  • The second was the Festival Tithe (Deuteronomy 12:17-18; 14:22-27). The Jewish people gathered yearly for a festival in Jerusalem. They were instructed to bring a tenth of their grain, wine, oil, and livestock to the festival. This tithe was not just for the Levites, but was to be eaten together with everyone as they rejoiced together in God’s provision.
  • The third was the Poor Tithe. According to Deuteronomy 14:28-29, a tenth was collected every three years to take care of needy people, including aliens, orphans, and widows. The needy also included the Levites, because they had no land for producing food and no inheritance from which to draw support.

If you accept the three tithe concept and do the math, you will realize that the children of Israel did not merely give 1/10 of their possessions to the Lord. They gave an annual tithe to the Levites; they brought another tithe to the yearly festival; and they gave an additional tithe every three years for the poor and needy. If there were three tithes, then they actually gave about 23% annually. This is separate from their sacrifices and their freewill offerings. Christians who calculate their giving based on Old Testament tithing should take this into consideration!

Freewill Offerings
The giving of sacrifices and tithes was required. The Jewish people could also give freewill offerings. These were voluntary offerings to express devotion, worship, and thanks. They usually consisted of animal sacrifices. Leviticus 22:17-33 and Deuteronomy 12:5-19 include instructions about these.

There was another kind of freewill offering in addition to the animal sacrifices. This was a donation of gold, silver, and other valuables to provide for the construction of the tabernacle in the wilderness (Exodus 35) and for the construction of the temple which David envisioned and that Solomon eventually built in Jerusalem (1 Chronicles 29). The captives who returned with Ezra to Jerusalem also took freewill offerings with them consisting of silver and gold for furnishing the reconstructed temple (Ezra 1:5-6; 7:11-18; 8:28-34).

David’s prayer in 1 Chronicles 29 highlights the motivation for Old Testament freewill giving: “Now therefore, our God, we thank You and praise Your glorious name. But who am I, and who are my people, that we should be able to offer so willingly as this? For all things come from You, and of Your own we have given You” (1 Chronicles 29:13-14).  As individuals we recognize that our material possessions came to us from God. We are managers of the resources He has given us. We have the privilege and joy of voluntarily setting aside part of what He has entrusted to us and bringing it to the place of worship where we present it to Him so that it can be used for the work of God in order to bring glory to God. In subsequent articles, we will see that this is the same motivation for New Testament grace giving.

PROBLEMS WITH GIVING IN THE OLD TESTAMENT
A key message of the Old Testament is that sinful human beings always fall short of God’s holy character and just requirements. This was evident in many aspects of the lives of the Israelites, including their giving. The prophets rebuked the people for their neglect of giving as a sign of disobedience to God. They also admonished them regarding their motives.

Probably the best known prophetic voice on the topic of giving is Malachi’s. Preachers frequently quote his challenge to non-tithers, “Will you rob God?” But Malachi had a lot more to say than that. His message, though directed to the people of Israel, generates some timeless applications.

Malachi identified three problems with the children of Israel’s giving:

  • First, their offerings were inferior (Malachi 1:6-9). They offered their worst rather than their best. He rebuked them because the inferior quality of an offering is a sign of low esteem for God.
  • The second problem was their hypocrisy (Malachi 2:13-15). They continued to bring offerings while abandoning their marriages. His point here is that offerings do not compensate for disobedience.
  • The third problem was their neglect or refusal to give (Malachi 3:7-12). The prophet equated their unwillingness to tithe and to give offerings to theft. A person who refuses to give denies that his possessions are under the authority and ownership of God.

SUMMARY
We must be careful not to impose Old Testament requirements on New Testament believers, nor to place Israel’s obligations onto the church. However, today’s Christian can benefit from numerous observations related to Old Testament giving.

  • The Jewish people’s worship of God included material and financial giving.
  • Their offerings were not to be perfunctory, but given in a spirit of devotion and thanksgiving to God.
  • People in need received significant help.
  • God’s people acknowledged His greatness and goodness as well as His authority and ownership by their freewill offerings.
  • The Israelites gave generously to projects associated with the work of God.
  • Right motives are more important than the gift itself.

The New Testament completes the picture by showing us what biblical giving looks like in the lives of Christians and in the church. That is what we will examine in the next article.

Tipping, Tithing, and Grace Giving (Part 4)



1 Singer, Isidore, ed. “Tithe.” JewishEncyclopedia.com.  Online edition of The Jewish Encyclopedia.  Funk and Wagnalls. 1906.  Accessed Feb 6 2015.

2 Allen, R. B. (1999). 1711 עשׂר. In R. L. Harris, G. L. Archer, Jr. & B. K. Waltke (Eds.), Theological Wordbook of the Old Testament (R. L. Harris, G. L. Archer, Jr. & B. K. Waltke, Ed.) (electronic ed.) (702–704). Chicago: Moody Press.