Covenant Presbyterian Church

Growing up in a large Baptist church, I will never forget a congregational confession that was made each week: "The Bible says it; I believe it: tithing. Though no doctrinal confession was required or maintained by that congregation, their commitment to tithing was creedal, congregation wide, and often effectual for accomplishing great works for Christ.

This formula nevertheless omits a crucial component of New Testament teaching on tithes and offerings -- the principle of voluntary, sacrificial giving. Believers are expected to support the great works of Christ’s church, its ministers, and the poor, but the central feature of New Testament teaching is not the amount or percentage that is given but the willingness, generosity, and sacrifice with which the gift is made.

A brief survey of New Testament teaching will verify this. The Jerusalem congregations under the apostles’ leadership are characterized as ready and willing to support the church financially, to the point of selling land and other property to support its needs (Acts 2:44,45). Paul’s commended the Philippians for their voluntary and repeated financial gifts for the support of his ministry (Phil. 4:14ff.). When other congregations did not support him, either because they were at odds with him or walking unfaithfully, the Philippians did. He describes their generosity as a "sweet-smelling aroma, an acceptable gift, well-pleasing to God." When writing to the Corinthians, Paul makes mention of certain Macedonian congregations who gave liberally even though they were obviously poor (2 Cor. 8:1ff.). Paul draws upon the example of the Macedonians to give some of the most profound New Testament teaching on financial giving.

First, he notes that all financial gifts must be preceded by personal dedication to God (2 Cor. 8:5). The gifts God accepts come from a life already dedicated to him and desiring to please him in all things. Then, God does not judge a gift by its size. "For if there is a first a willing mind, it is accepted according to what one has, and not according to what he does not have" (2 Cor. 8:12). Our Lord taught the same in the example of the poor widow who threw in her two "mites" (Luke 21:2ff.). The test of a gift’s acceptability with God is not its size but its consecration, sincerity, and the ability of the individual giving it. God multiplies the blessing and effect of all sincerely given gifts to his cause, so that what he can accomplish with a quarter vastly exceeds what it would take the world millions to do.

Paul adds another level of teaching on giving. "He who sows sparingly will also reap sparingly" (2 Cor. 9:6ff.). In other words, while God accepts all gifts where the giver has first given himself to God, the blessing of giving is in proportion to the generosity of the giver. For the widow in Luke, her two mites, a very small gift, was generous. That would not be a very great gift for most of us, and we should be called stingy if we limit our support of the church to such levels. He adds, "God loves a cheerful giver," and, "He who sows bountifully will reap bountifully" (2 Cor. 9:6,7). Here is the New Testament call for every believer to give to the cause of Christ generously, sacrificially, and expectantly. "For God is able to make all grace abound toward us" (2 Cor. 9:8). No one who gives generously to the church of the Lord Jesus Christ, sacrificially, sincerely, and from a heart of deep gratitude to God for his many mercies, shall ever lack. We have the promise of God.

These principles must reshape and reinvigorate our philosophy of giving. While the law of God respecting the tithe is still binding upon us, tithing alone is insufficient. If we give merely out of habit, coldly, or because we fear the possible consequences of not tithing, then our gifts are not pleasing to God. A tithe given without love, gladness, and willingness falls far short of the apostolic model for faithful giving. Then, we must give generously. For some of us, a tithe is insufficient, not because we should add to the basic requirements of Scripture, but because God has given us more so that we can give more. The New Testament never sets an upper limit on giving. The apostles encourage sacrificial, free willing offerings from all believers. If we approach our giving with an attitude of limitation, or say in our hearts, "This is all I must give, therefore, this is all I will give," then we will miss innumerable family and congregational blessings. Our attitude must be, "How much can I give? What are the present needs of Christ’s kingdom? How can I do more to support the works of Christ here and abroad? What can I easily, or, in some cases not so easily, do without so that the Church of Christ may flourish on the earth?" Finally, everyone must give something, even if it is only the proverbial "two mites." As long as those mites are given sincerely, lovingly, and with the desire to give more in the future, then you will be blessed for giving, and God will multiply those gifts for his glory and kingdom.

It is certain that giving in the Church today is down. Less than one percent of church members tithe. This is one reason why the "name it and claim it" hucksters have such an easy time convincing the ignorant and the guilty to give to their ministries. Yet we do not wish to give simply because giving is down and certainly not because we hope God will bless us if we give to him. Much like Job’s bedrock confession, "Though he slay me, yet will I trust in him," the giving believer’s attitude is, "Even if I receive nothing back, I desire to display my gratitude to God for all his goodness to me." It is true, as Paul reminded the Corinthians, that the Lord makes his grace abound toward those who give sacrificially to the needs of his Church. We should never ignore the promised reward as an incentive for faithfulness. At the same time, motivation by reward alone makes us religious gamblers. It is far better for each of us to commit to the law of God respecting the tithe, endeavor to live within our means and practice frugality, and then be on the lookout for additional opportunities to give to those in need, to missionaries, and to the more tangible needs of Christ’s kingdom. While we do this, let us seek to find our joy in God, appreciate the privilege of membership in his Church, and do all within our strength and resources to further the cause of Christ here and throughout the world. All joy in giving comes from delighting in the Lord and recognizing the privilege of being a part in his great work to make the nations the disciples of his Son.

And whenever we talk about giving, we cannot ignore two of its great impediments. First, there is the materialism that makes us view our lives in terms of our possession, leads to unnecessary, burdensome debt, and makes us fearful of giving to the Lord as he commands. If our financial houses are not in order, the Church of Jesus Christ will inevitably suffer. I fear that the Lord is displeased with our selfishness, for his House is often not as well furnished as our personal homes, even though he loves the gates of Zion more than all the dwelling places of Judah. In the light of this, we should consider well our living standards and spending habits in the light of the needs of Christ’s Church and our fellow-believers. Second, many are fearful that tithing, much more sacrificial giving, will place them in financial straits. It may, for a while. Yet it will do something far more glorious. It will train you to establish your complete happiness in God, not to live as a practical atheist, doubtful of his providence and promises, and to place your entire hope in his promise to provide superabundantly for all who give generously. Since the Lord Jesus loves his Church so much, do you think for one moment that he will ever fail to provide for those who also love it, and even give to their own hurt that they might see it more firmly established, its ministers, teachers, and missionaries provided for adequately, and its influence expanding throughout the earth? You see, failing to give generously, whatever one’s financial condition may be, is evidence of unbelief, cold affections for the precious flock for which Jesus shed his blood, and diminished confidence in the victory of his Church over the gates of hell.

May the God who gives every good and perfect gift open wide our hearts to the greatness of his promises, the needs of his Church, and the blessing of sacrifice. May he also do many mighty works in our midst through our faith in his promises, love for his Church, and gratitude to him for his amazing goodness to us.