Nov 24
24
Old Testament Reading: Malachi 3:6–12
“For I the LORD do not change; therefore you, O children of Jacob, are not consumed. From the days of your fathers you have turned aside from my statutes and have not kept them. Return to me, and I will return to you, says the LORD of hosts. But you say, ‘How shall we return?’ Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. You are cursed with a curse, for you are robbing me, the whole nation of you. Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need. I will rebuke the devourer for you, so that it will not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the LORD of hosts. Then all nations will call you blessed, for you will be a land of delight, says the LORD of hosts.” (Malachi 3:6–12)
New Testament Reading: Philippians 4:10–20
“I rejoiced in the Lord greatly that now at length you have revived your concern for me. You were indeed concerned for me, but you had no opportunity. Not that I am speaking of being in need, for I have learned in whatever situation I am to be content. I know how to be brought low, and I know how to abound. In any and every circumstance, I have learned the secret of facing plenty and hunger, abundance and need. I can do all things through him who strengthens me. Yet it was kind of you to share my trouble. And you Philippians yourselves know that in the beginning of the gospel, when I left Macedonia, no church entered into partnership with me in giving and receiving, except you only. Even in Thessalonica you sent me help for my needs once and again. Not that I seek the gift, but I seek the fruit that increases to your credit. I have received full payment, and more. I am well supplied, having received from Epaphroditus the gifts you sent, a fragrant offering, a sacrifice acceptable and pleasing to God. And my God will supply every need of yours according to his riches in glory in Christ Jesus. To our God and Father be glory forever and ever. Amen.” (Philippians 4:10–20)
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Please excuse any typos and misspellings within this manuscript. It has been published online for the benefit of the saints of Emmaus Reformed Baptist Church but without the benefit of proofreading.
Introduction
The title I have given to this sermon is, Must Christians Tithe? As you may know, it is not uncommon for Christians and pastors to speak about tithing. Often the word is used as a near synonym for giving. But the words are not synonyms. I have worded my question carefully. I am not asking, must Christians give? I am asking, must Christians tithe? And the word “must” is also carefully chosen. When is a minister permitted to tell God’s people that they must believe or do this or that thing? Only when the thing to be believed or done is taught in the Holy Scriptures. The authority ministers possess is ministerial. It is not legislative. This means that ministers do not have the authority to create laws and impose them on God’s people. Minsters only have the authority to require that God’s commandments be obeyed. Minsters are ministers of Christ, of his word, and of God’s people.
So the question is an important one. Must Christians tithe? If the Scriptures say yes, then ministers are duty-bound to require a tithe from the members of the congregation wherein they serve. For if it is God’s law that Christians must offer up a tithe, then all who fail to tithe sin a sin of omission, for we know that “sin is any [lack] of conformity unto, or transgression of, the law of God” (Baptist Catechism 17). But if the law of God does not require a tithe from Christians living under the New Covenant, then ministers had better not require it of God’s people. In other words, they must not say “must”, and in so doing go beyond the Scriptures to bind the consciences of God’s people with the opinions and traditions of man.
What Is A Tithe?
To answer the question, must Christians tithe? the first thing we must do is define the term. “Tithe” means tenth. The word appears for the first time in Genesis 14:20. This is that famous passage wherein Abram rescues his nephew Lot from the kings who had taken him captive. As Abram returned from the battle, he was met by that mysterious and Christ-like figure, Melchizedek, the priest-king of Salem. The text says, “And Melchizedek king of Salem brought out bread and wine. (He was a priest of God Most High.) And he blessed him and said, ‘Blessed be Abram by God Most High, Possessor of heaven and earth; and blessed be God Most High, who has delivered your enemies into your hand!’ And Abram gave him a tenth of everything” (Genesis 14:18–20). The Hebrew word translated as “tenth” is often translated as tithe throughout the Old Testament. To give a tithe is to give a tenth.
This story about Abram (or Abraham) giving a tenth to Melchizedek is very important to our question. For one, this is the first time the word “tithe” appears in the Bible. Two, in this story it is Abraham, the father of all who have faith in the Messiah, who gives a tithe to the priest-king Melchizedek, who was a type of the Christ who was to come (see Hebrews 7). And three, this is the only time the giving of a tithe is mentioned in the Bible outside of the context of the Old Mosiac Covenant. Abraham, remember, lived hundreds of years before Moses and the Exodus. In those days there was no tabernacle or temple. The Levitical priesthood had not been instituted. The ceremonial laws of the Old Mosaic Covenant had not yet been revealed. And yet there we see Abram giving to Melchisadec, the priest-king of Salem, and type of the Christ who was to come. How much did he give? A tithe, that is to say, a tenth. We will return to this important passage later. For now, know that to tithe is to give a tenth.
The word tithe (מַעֲשֵׂר, maʿaśēr) appears many times in the Old Testament from the book of Leviticus onward – 31 times to be exact. What does it mean? And to what does it refer? For the sake of clarity and brevity, I’ll quote The Complete Word Study Dictionary of the Old Testament: “In the Levitical system of the Old Testament, this word refers to the tenth part, which came to be known as the tithe. Israelites were to tithe from their land, herds, flocks, and other sources (Lev. 27:30–32). Such tithes were intended to support the Levites in their priestly duties (Num. 18:21, 24, 26, 28); as well as strangers, orphans, and widows (Deut. 26:12). When Israel failed to give the tithe, it was a demonstration of their disobedience (Mal. 3:8, 10); when they reinstituted the tithe, it was a sign of reform, as in Hezekiah’s (2 Chr. 31:5, 6, 12) and Nehemiah’s times (Neh. 10:37, 38; 12:44)” (Warren Baker and Eugene E. Carpenter, The Complete Word Study Dictionary: Old Testament (Chattanooga, TN: AMG Publishers, 2003), 648.).
The word tithe appears four times in the New Testament. The Greek word (ἀποδεκατόω) also means “to pay a tenth”. But we must pay careful attention to where and in what context this word appears. It appears three times in the Gospels — once in Matthew and twice in Luke. In each instance, it refers to the behavior of the religious leaders of Israel in the days of Jesus’ earthly ministry. For example, in Matthew 23:23, Christ says, “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others” (Matthew 23:23). The other occurrence of the word translated as “tithe” is found in Hebrews 7:5. This passage reflects back upon the Old Covenant order when it says, “And those descendants of Levi who receive the priestly office have a commandment in the law to take tithes from the people, that is, from their brothers, though these also are descended from Abraham” (Hebrews 7:5).
So, the word tithe does appear in the New Testament Scriptures – once in Matthew, twice in Luke, and once in Hebrews. Let me ask you, does this mean that tithing is required, therefore, under the New Covenant order? The answer is, no, not necessarily. We must remember that Jesus lived his entire life under the Old Covenant order. The Gospels do not always tell us about how things are under the New Covenant. Often they tell us about how things were under the Old Covenant.
Must Christians Tithe Under The New Covenant?
So how do we sort all of this out? How do we answer the question, must Christians tithe under the New Covenant?
Clearly, tithing was required by the law of God under the Old Mosaic Covenant. When Israel failed to tithe, they sinned against God and came under his displeasure. This is why God spoke to Old Covenant Israel through the Prophet Malachi, saying, “Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions…”, etc. (Malachi 3:8–10). When Israel failed to tithe under the Old Covenant they were robbing God. They were failing to give God what he required of them. The house of the Lord, that is to say, the temple, lacked food, therefore. In other words, the priests of the Old Covenant lacked provision.
But is tithing to be regarded as law under the New Covenant? In other words, must Christians tithe? Must Christians give a tenth of all their earnings? I cannot say “must”.
Some might push back and say, look how pervasive this theme is! Abram gave a tenth to Melchizadec! And tithes were required by the law of God from Moses’ day onward! Yes, the theme is pervasive, and I do believe that counts for something, as we will soon see. But never-the-less, I cannot say that tithing is New Covenant law and that all Christians must, therefore, give a tenth. I have two reasons:
First, I think we must pay careful attention to when the laws about tithing were first given. Though it is true that Abram gave a tenth to Meclcizadek, there is no record of God requiring this by law before that time. Why did Abram give a tenth? We cannot say for sure. Perhaps we can point to the light of nature. A tenth is a generous amount. It is a sacrificial amount. But it is not everything. And indeed, we may see that in the providence of God, Abram’s action did anticipate the institution of laws requiring tithes under the Old Mosaic Covenant. But when Abram gave a tenth, we cannot say that this is what the law of God required, for the Scriptures do not reveal that any such law was in force in those days. When Abram gave a tenth, it seems he did so willingly.
So when were the laws about tithing first revealed? They were imposed upon Israel under the Old Mosaic Covenant in connection with the tabernacle or temple and the Levitical priesthood. As you may know, the timing of the giving of a particular command matters greatly as it pertains to questions regarding the law’s permanence. For example, should we expect Sabbath-keeping and the institution of marriage to remain until the end of time? Or should we think that those ordinances expired with the Old Covenant? We should expect them to remain! Why? In part, because these institutions were first revealed, not in the days of Moses, but at creation. These institutions – the Sabbath and marriage – were not restricted to the old Mosaic Covenant, therefore, but belong perpetually to humanity. Now I ask you, should we expect worship at the temple, the Levitical priesthood, the sacrifices, the yearly Jewish festivals, and sabbaths to remain under the New Covenant? No. Why? In part, because they were not given to humanity at creation, but specifically to Israel as features of the Old Mosaic Covenant. Here I am simply observing that the laws about tithing were a feature of the Old Mosaic Covenant. It was through the tithes of the people that provision was made for worship at the temple, the Levitical priesthood, and the poor within Old Covenant Israel (see, for example, Numbers 18:24 and Deuteronomy 26:12).
The second reason I cannot present tithing as a New Covenant law is that when the New Testament Scriptures speak of giving under the New Covenant, no mention is made of a tithe. Instead, a different motivating principle is in force. In other words, we do not find the Apostles saying, you must tithe, and if you do not tithe you are robbing God, etc. Instead, we find the Apostles commanding New Covenant believers to give and exhorting them to do so willingly, worshipfully, sacrificially, cheerfully, and regularly, according to their ability.
Under the New Covenant, must Christians tithe? Must they give a tenth of their income in obedience to the law of God such that they sin if they fail to do so? No, I do not believe the laws about tithing remain in force, and so I cannot say that we must. But must Christians give? Now that is a very different question, and to this, I say, yes, indeed. Christians must give.
Must Christians Give?
If you were to ask me to prove that Christians must give, here is how I would proceed.
The Light Of Nature
Firstly, I would point to the light of nature. Even idolators can see that offerings should be brought to God in worship out of a sense of gratitude and in a spirit of praise.
The Old Testament Witness Before The Inauguration Of The Old Mosaic Covenant
Secondly, I would draw your attention to the worship practices of God’s people prior to the inauguration of the Old Mosaic Covenant. Even Cain and Able, the sons of Adam and Eve, brought offerings to the LORD as they approached him in worship. They did not come empty-handed. They brought a portion of the flock and of the produce of the field to offer up to God as in thankful acknowledgment of his merciful provision. Granted, Cain’s heart was unbelieving and wicked, and Able’s was faithful and pure, but the point remains. From the dawn of time, human beings have known that offerings are to be bright to God in worship. This theme of worship through offering appears for the first time in Genesis 4:3 and it runs up through to the Exodus. Consider the offerings of Noah in Genesis 8:20. Consider the tenth that Abram offered to Melchizedek. And consider that Abraham, Issac, and Jacob are often found worshiping the LORD by offering up sacrifices at altars throughout the Genesis narrative (see Genesis 12:7;13:4, 18; 26:25; 33:20; 35:1, 3, 7; (also, Moses prior to Sinai in Exodus 17:15)). Consider also the vow that Jacob made to give a full tenth to the LORD as recorded in Genesis 28:22. Now, there is certainly more that could be said about the worship of YAHWEH at altars during the time of the patriarchs and before the inauguration of the Old Mosaic Covenant. The observation I am here making is simple. Bringing an offering to the LORD as an acknowledgment of his provision and as an expression of thankfulness to him has always been a part of religious worship.
The Law Of Moses; General Equity
Thirdly, I would point to the Old Mosaic Covenant and to the way in which this theme of “worship through offering” is amplified and enshrined in law. I have already plainly stated that I believe the laws regarding tithing found in the Old Covenant are not to be carried over into the New Covenant. In fact, it would be very difficult, if not impossible, to do so. The tithing laws of the Old Mosaic Covenant are more complex than you might think. The key passages are Leviticus 27:30-33, Numbers 18:20-28, and Deuteronomy 14:22-29. You should read these texts sometime and ask the question, how could these laws be strictly kept today in the modern and non-agrarian societies in which we live? And I have not even mentioned the fact that it was not one tithe (the Levitical tithe), but two that were required of the Israelites each year (a festival tithe is mentioned in Deuteronomy 12:17-19). In fact, it appears that every third year a third tithe – the charity tithe – was required (see Deuteronomy 26:12). So then, the Isralites were not only requited to give ten percent, but twenty percent each year. And on every third year an additional ten percent was to be given.
Truth be told, it would be very difficult to untangle the laws regarding tithing found in the Old Mosaic Covenant from the other civil and ceremonial laws of that covenant to bring them over into the New Covenant. When I say that I would argue that a Christian must give under the New Covenant by pointing to the Old Mosaic Covenant and to the way in which this theme of “worship through offering” is amplified and enshrined in law there, I mean that we can learn a lot from the laws of the Old Mosaic Covenant, though it is true that we are no longer under them. What do we learn? We are to worship through giving. By giving a portion of our increase back to the Lord, we acknowledge that these are gifts from him and we give him thanks. Furthermore, by carefully considering the tithing laws under the Old Covenant, we learn that it is through the offerings of God’s people that ministry in his Holy Temple is maintained as those ordained to serve in that temple are supported and sustained. Furthermore, we see that it is through the offerings of God’s people that the poor and needy within the Covenant Community are relieved. Are the particular laws regarding tithing to be carried over from the Old Covenant to the New? No. But there are moral principles regarding our love and worship of God and our love and care for our fellow man that are embedded within those laws. These ever-abiding moral principles must be recognized and retained. One of the ways we express our love and appreciation for God is by giving him a portion of the time and treasures he has given to us back to him in praise. And one of the ways we show love to our fellow man is by giving out of our abundance to alleviate needs where they legitimately exist.
The Express Commands of the NT
Must Christians give under the New Covenant? Yes. I do believe an argument can be made from the light of nature and from the Old Testament Scripture,but the place we really must go to answer this question is the New Testament, especially those texts that speak about how Christians must live under the New Covenant order.
To Whom Must Christians Give?
Must Christians give under the New Covenant? Yes. And so we might ask, to whom?
Christians Must Give To God
The first thing we must say is that Christians must give to God. In the Philippians passage we read at the beginning of this sermon, Paul commends the church of Philippi for supporting him financially so that he might fulfill his ministry. In Philippians 4:18 Paul says, “I have received full payment, and more. I am well supplied, having received from Epaphroditus the gifts you sent, a fragrant offering, a sacrifice acceptable and pleasing to God” (Philippians 4:18). The point is this. Though the gift was given to Paul the Apostle, it was ultimately regarded as a gift offered up to God. And though the gift was likely delivered to Paul in the form of cash, the language he used to describe it reminds us of the sacrifices offered on alters in the Old Testament. Paul referred to the gift as a “fragrant offering” (see Genesis 8:21; Exodus 29:18, 25, 41; Leviticus 1:9, 13, 17) and a “sacrifice acceptable and pleasing to God.” Hebrews 13:16 also confirms that when New Covenant Christians give to those in need, it is really an offering to the Lord. “Do not neglect to do good and to share what you have, for such sacrifices are pleasing to God” (Hebrews 13:16), the text says.
Christians Ordinarily Give To God By Giving To The Church
To whom are Christians to give? Our giving is to God, ultimately. But how do we give to a God we cannot see – a God who does not need the things we offer to him? Under the New Covenant, Christians ordinarily give to God by giving to the church with officers having the authority to receive those offerings and to oversee their distribution.
In Acts 4 we see this modeled. This text tells us about the life of the early church. In verse 34 we read, “There was not a needy person among them [that is, among the primitive church], for as many as were owners of lands or houses sold them and brought the proceeds of what was sold and laid it at the apostles’ feet, and it was distributed to each as any had need” (Acts 4:34–35). The thing that I wish to draw your attention to in this text is that Christians are to give to God, but they must do so in an orderly way. And what is the order prescribed in God’s word? Ordinarily, the offerings of God’s people are to be given to and carefully distributed by the church with her officers in the lead.
Now, please don’t get me wrong. If Christians wish to give gifts directly to those in need, they are free to do so, but this is not the order we see established in the New Testament. Gifts were offered up to God to relieve the poor, and these gifts were distributed through the officers of the church. At first, there was only the office of the Apostle. The Apostles were also Elders (see 1 Peter 5:1). After that, the office of Deacon was established (see Acts 6). Deacons have special authority in the church to administer benevolence to the poor. As the kingdom expanded to all nations, Elders were appointed within every church in every city (see Titus 1:5). Elders or Bishops are called overseers (see Philippians 1:1). They are called to rule within the local church (see 1 Timothy 5:17). The office of Apostle is no more. Only Elders and Deacons remain. When Christians give to God they are ordinarily to give to the church so that the funds may be overseen and distributed in a wise, careful, and orderly way. The Elders must rule and oversee. The Deacons must be wise in the distribution of the funds entrusted to them to care for those in need.
I have cited Acts 4:34-35 and Acts 6 to demonstrate that the benevolence offerings of the church are to be received and overseen by the Elders and distributed by the Deacons. I’ve also drawn your attention to those passages that call Elders overseers and rulers within the church. These texts prove the point that Christians are not ordinarily to give in a haphazard way, individual to individual, but to God through the church. And I could also point to the Philippians passage we have read to strengthen this argument. When Paul received support from Philipi, it was not from individuals, but from the church. Again I say, that individuals are free to give what they wish to whomever they wish. However, typically, the Christians giving is to go to the church with officers in the lead. And it should not be difficult to understand the wisdom in this.
You know, the trend today is to set up Go-Fund-Me accounts whenever needs arise. I’m not opposed to this. It is good for people to give where needs are present. This platform, and others like it, can be used to raise awareness concerning needs and provide an opportunity for many people to contribute to that need. But this is not the order established in Holy Scripture for meeting needs within the church. In the Scriptures, we see that Christians are to give to the church. Elders are to oversee the funds. They are also to provide pastoral care to those in need. Deacons are then to distribute the funds with wisdom and compassion.
To whom are Christians to give? Our giving is to God, ultimately. Ordinarily, we are to give to God through the church with officers providing oversight and administration.
What Is The Money That Christians Give To Be Used For?
And what is the money that Christians give to God through the church to be used for? I can think of three things. And each of these things may be represented by a table. The money that Christians give is to be used to supply tables: the Pastor’s table, the widow’s table, and the Lord’s Table.
Supporting Ministers (Supplying The Pastor’s Table)
When I say that the offerings of the people are to be used to provide for the Pastor’s table I mean that Pastors or elders – especially those who labor in the ministry of the Word – are to be supported by the congregation to whom they minister so that they need not be entangled with secular employment.
It is true, that Paul the Apostle did not make use of this right as he preached the gospel and planted churches on his missionary journeys. He labored with his own hands and provided for his own needs so that he could preach the Gospel free of charge. In Philippians 4 we see that he also received support from existing churches. This is the approach that seemed best to him. And in some situations even to this present day, that approach – the bi-vocational approach – might be the best approach. However, according to the Scriptures, it is not the ideal.
The New Testament Scriptures speak quite often of the obligation that church members have to support their Pastors who are set apart to, what we would call, full-time ministry. While there are only two offices in the church – the office of Elder and the office of Deacon – the Scriptures do distinguish somewhat between Elders who rule and Elders who labor in preaching and teaching. To labor is to do hard work. Some Elders are set apart by the church to labor in preaching and teaching. This means they are set apart to devote themselves to this work to the degree that it requires them to be unburdened from secular employment.
1 Timothy 5:17-18 we hear Paul, the man who determined to preach the Gospel free of charge, say to Timothy, “Let the elders who rule well be considered worthy of double honor, especially those who labor in preaching and teaching. For the Scripture says, ‘You shall not muzzle an ox when it treads out the grain.’ and, ‘The laborer deserves his wages’” (1 Timothy 5:17–18).
The text is clear. All Elders must rule in the church. Some Elders will be set apart to labor in preaching and teaching. It is especially these – the men who labor in preaching and teaching – who are the be considered worthy to receive double honor. What is this double honor? The context makes the meaning clear. All who hold the office of Pastor or Elder must be shown honor in the form of respect. This is what Paul says in 1Thessalonians 5:12: “We ask you, brothers, to respect those who labor among you and are over you in the Lord and admonish you…” (1 Thessalonians 5:12). Respect is the first kind of honor owed to Pastors and Elders. The second kind of honor that a Pastor or Elder who labors in preaching and teaching is to be shown is honor in the form of financial compensation. This is what Paul means when he says, “You shall not muzzle an ox when it treads out the grain.” This is a quotation from Deuteronomy 25:4. Paul is recognizing the moral principle at the core of this Old Covenant law. What is the moral principle? The moral principle is that those who work must be compensated for their labor. To require someone to work without just compensation is a violation of the eighth of the Ten Commandments, “You shall not steal.” Just as an ox should be permitted to eat to sustain its life as it works, so too, Pastors who are set apart to labor in preaching and teaching, must be sustained. Or to return to the symbolism of the table, the Pastor’s table must be supplied by the offerings of the people (see also 1 Corinthians 9:9). Paul clarifies that this is the meaning when he says, “The laborer deserves his wages”, this likely being a quote from Jesus as recorded in Luke 10:7.
As I have said, the New Testament Scriptures speak often of the obligation that church members have to support their full-time ministers to free them from secular burdens. Our confession of faith provides a fine summary of these teachings in chapter 26 paragraph 10. There we read, “The work of pastors being constantly to attend the service of Christ, in his churches, in the ministry of the word and prayer, with watching for their souls, as they that must give an account to Him; it is incumbent on the churches to whom they minister, not only to give them all due respect, but also to communicate to them of all their good things according to their ability, so as they may have a comfortable supply, without being themselves entangled in secular affairs; and may also be capable of exercising hospitality towards others; and this is required by the law of nature, and by the express order of our Lord Jesus, who hath ordained that they that preach the Gospel should live of the Gospel. (Acts 6:4; Hebrews 13:17; 1 Timothy 5:17, 18; Galatians 6:6, 7; 2 Timothy 2:4; 1 Timothy 3:2; 1 Corinthians 9:6-14)”
What is the money that Christians give to God through the church to be used for? First, the support of ministers. By the way, this does correspond somewhat to the Old Covenant order wherein the tithes of the people were used to sustain the Levites who were not given an inheritance in the land but were set apart for service within the temple.
Relieving The Poor And Needy In The Congregation (Supplying The Widows Table)
Under the New Covenant, the second thing that the offerings of God’s people are used for is to relieve those who have fallen into poverty. To return to the symbolism of the tables, the money given to God through the church is to be used to supply the widow’s table, a widow symbolizing all who are in legitimate need.
As has been said, the first Deacons were appointed to oversee the daily distribution of food to widows in the early church (see Acts 6). They were to take the funds that were laid at the Apostle’s (now, Elders) feet (see Acts 4:34) and see to it that they were distributed wisely and fairly.
That Christians are to care for those in need in their midst should be clear to all. The second great commandment, which is, “you shall love your neighbor as yourself”, requires it. 1 John 3:17 says, “But if anyone has the world’s goods and sees his brother in need, yet closes his heart against him, how does God’s love abide in him?” Titus 3:14 says, “And let our people learn to devote themselves to good works, so as to help cases of urgent [necessary] need, and not be unfruitful”. Galatians 6:10 says, “So then, as we have opportunity, let us do good to everyone, and especially to those who are of the household of faith.” Finally, James 1:27 says, “Religion that is pure and undefiled before God the Father is this: to visit orphans and widows in their affliction, and to keep oneself unstained from the world.”
This concern for the poor and the needy within the church was displayed very early in the history of the church. Acts 2:42 tells us that the primitive church “devoted themselves to the apostles’ teaching and the fellowship, to the breaking of bread and the prayers. And awe came upon every soul, and many wonders and signs were being done through the apostles. And all who believed were together and had all things in common. And they were selling their possessions and belongings and distributing the proceeds to all, as any had need” (Acts 2:42–45). But again, I will draw your attention to the fact that this distribution was done in an orderly way. The money was laid at the Apostle’s feet (Acts 4:35), and in due time Deacons were appointed to ensure that these funds were distributed in a fair and wise way.
It should not be difficult to see the wisdom in this order. If someone falls into poverty in the congregation, everyone will probably notice. But if the efforts to meet that need are not centralized, the need will not be met in a caring, careful, or efficient way. The person who has fallen into poverty needs to be cared for as a whole person, body, and soul. Therefore, the Pastors and Deacons must both be involved. The need must be assessed, and this is not something that many individuals acting as individuals can do efficiently do. It is possible that the need will need to be communicated to the body. Officers must lead in this. And the need must be met. It should be clear to all that someone must run point in situations like these. And God’s word tells us who should run point: the Elders and the Deacons must lead in these matters.
Without centralization and organization, needs will likely go unmet (see Acts 6), and it is also likely that resources will be wasted on meeting “needs” that are not really “needs”, or on meeting “needs” that the church should not be meeting. I am here thinking of what Paul says to Timothy in 1 Timothy 5:3: “Honor widows who are truly widows.” What does Paul mean by this? How could a widow – one whose husband has died – be anything other than a true widow? The rest of the passage clarifies what Paul means. In brief, he means that widows should not be supported by the church if they are going to spend their time as idlers, gossips, and busybodies (see 1 Timothy 5:13). He instructs younger widows to marry and bear children (see 1 Timothy 5:14). And then he says, “If any believing woman has relatives who are widows, let her care for them. Let the church not be burdened, so that it may care for those who are truly widows” (1 Timothy 5:16).
So the church is to be discerning in its benevolence. It’s not to throw money at problems. Elders and Deacons must distinguish between widows and true widows. This also reminds me of what Paul says in 2 Thessalonians 3:10: “For even when we were with you, we would give you this command: If anyone is not willing to work, let him not eat.” Can you see that a distinction must be made, therefore, between someone who cannot work and someone who is not willing to work? Paul goes on to say, “For we hear that some among you walk in idleness, not busy at work, but busybodies. Now such persons we command and encourage in the Lord Jesus Christ to do their work quietly and to earn their own living” (2 Thessalonians 3:11–12).
The point is this, under the New Covenant the offerings of God’s people are to be used to relieve those who have fallen into poverty and are truly in need. This, by the way, corresponds to the Old Covenant law requiring a tithe to be collected every third year to be given to “the Levite, the sojourner, the fatherless, and the widow” (Deuteronomy 26:12).
Facilitating Corporate Worship (Supplying The Lord’s Table)
Under the New Covenant, the third thing that the offerings of God’s people are used for is to facilitate corporate worship. To use the symbolism of the tables, the money given to God through the church is to be used to supply the Lord’s Table, and this table stands for all that is required to perform the public worship that God has required of us in his word.
I will keep this point brief. The most important thing God has called his church to do is to assemble for worship. A few things are needed to facilitate this, practically speaking. The church will need a place to meet – a place suitable for preaching, praying, singing, the administration of the sacraments, and fellowship. We will need water to baptize in (enough to immerse, and not merely to sprinkle or pour). And we will need bread and wine.
It is right that the offerings of God’s people be used to supply the Lord’s Table, standing as a symbol for all that is required to carry out the public worship that God has commanded in his word. This, by the way, corresponds somewhat to the Old Covenant law of the festival tithe found in Deuteronomy 12:17-18. That tithe, interestingly, was to be enjoyed by the worshipper who gave it. A tenth of the grain, wine, oil, and the firstborn of their flocks was to be taken to the temple and enjoyed by the worshipper there (see John Gill’s commentary on Deuteronomy 12:17-18). This corresponds with the offerings of God’s New Covenant people being used to facilitate corporate worship – a celebration we all enjoy.
Church Planting And Preservation (Missions)
There is a fourth legitimate use of the offerings of God’s people under the News Covenant. But this fourth use is not in addition to the three uses mentioned above, rather, it is the use of the money given by God’s people to supply the pastor’s table, the widow’s table, and the Lord’s Table in support of church planting efforts or in support of existing congregations and that are need.
Do not forget that Paul the Apostle took up a collection from the churches he visited on his travels to meet the needs and to alleviate the suffering being experienced by the church in Jerusalem. And do not forget that Paul’s missionary journeys were supported by existing local churches, like the church in Philippi.
A local church has a responsibility to supply their own Patsor’s table, the tables of the widows (and others in need) in their midst, and to furnish their own Lord’s Table, but when needs arise, local churches ought to help other local churches supply their tables, so far as they are able.
What is the money that Christians give to be used for? To provide for the pastor’s table, the widow’s table, and the Lord’s Table.
How Must A Christian Give?
Now I ask, how must a Christian give? I say, willingly, worshipfully, sacrificially, cheerfully, and regularly.
By “willingly”, I mean that a Christian must choose to give. In 2 Corinthians 9:7, Paul says, “Each one must give as he has decided in his heart, not reluctantly or under compulsion…” (2 Corinthians 9:7)
When I say “worshipfully”, I reiterate the point that I’ve already made. Christians must give as an act of worship to the Lord. the gifts we give are to be offered up as “a fragrant offering, a sacrifice acceptable and pleasing to God” (Philippians 4:18).
When I say that our giving should be sacrificial, I mean generous. And I do believe this point is to be especially directed at those who are wealthy. In Acts 2:45 we are told that he first Christians, “were selling their possessions and belongings and distributing the proceeds to all, as any had need. And day by day, attending the temple together and breaking bread in their homes, they received their food with glad and generous hearts…” (Acts 2:45–46). In 1 Timothy 6:18, Paul commands those who are wealthy “to do good, to be rich in good works, to be generous and ready to share…” (1 Timothy 6:18). And in 2 Corinthians 9:9 Paul speaks to the one who gives, saying, “You will be enriched in every way to be generous in every way, which through us will produce thanksgiving to God” (2 Corinthians 9:11).
When I say “cheerfully”, I mean with joy in our hearts. We have already read the first half of 2 Corinthians 9:7 and now notice the conclusion. “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver” (2 Corinthians 9:7). When you give, give cheerfully. God is pleased with that.
Finally, our giving should be regular, because the needs met by our giving are regular needs.
What Is To Motivate The Christian To Give?
I have two more questions to address. What is to motivate the Christian to give? It must be love.
Love For God
We give because we love God. When we give we acknowledge him to be our creator and sustainer, and we give him thanks and praise.
Love For Christ
We give because we love Christ. When give, we thank him for the redemption he has accomplished. When we give we invest in the furtherance of his kingdom and the building up of his church.
Love For Our Fellow Man
And we give because we love our fellow man, and we have a special love for the brethren. As John has said, “But if anyone has the world’s goods and sees his brother in need, yet closes his heart against him, how does God’s love abide in him?” (1 John 3:17).
How Much Should The Christian Give?
Finally, I return to the question, how much should the Christian give? I stand by what I have said. I cannot say that a Christian must tithe because I see the law of the tithe as confined to the Old Mosaic Covenant. But I will admit that the passage wherein Abram willingly gave a tenth to Melchizedek, who was a type of Christ who was to come, looms large in my mind.
Furthermore, when considered according to the light of nature, a tenth seems to be a very reasonable number. A tenth is substantial but it is not everything. Someone who is doing reasonably well financially should be able to give a tenth and still live comfortably.
If I were pressed to pick a percentage to function as a kind of standard or starting point, I could not think of a better number than a tenth. But I will not present this to you as law. I cannot say that Christians must tithe. No doubt there are some in our midst who are able to give substantially more than a tenth, and this they should do willingly, worshipfully, sacrificially, cheerfully, and regularly. But there are, no doubt, some in our midst who cannot give a tenth. My exhortation to those who are in poverty is this: bring something to the Lord, even if it is just a little bit. Bring a little to offer up to the Lord to express your gratitude to him for his sustenance and pray that he would bless you with an increase as you rely upon his grace. It may be that relief needs to come from your brothers and sisters in Christ through the offerings that they have laid at the feet of the Elders to be administered by the Deacons, all to the glory of God and Christ, our creator, sustainer, redeemer, and friend.
