Old Testament Reading: Psalm 72

“OF SOLOMON. Give the king your justice, O God, and your righteousness to the royal son! May he judge your people with righteousness, and your poor with justice! Let the mountains bear prosperity for the people, and the hills, in righteousness! May he defend the cause of the poor of the people, give deliverance to the children of the needy, and crush the oppressor! May they fear you while the sun endures, and as long as the moon, throughout all generations! May he be like rain that falls on the mown grass, like showers that water the earth! In his days may the righteous flourish, and peace abound, till the moon be no more! May he have dominion from sea to sea, and from the River to the ends of the earth! May desert tribes bow down before him, and his enemies lick the dust! May the kings of Tarshish and of the coastlands render him tribute; may the kings of Sheba and Seba bring gifts! May all kings fall down before him, all nations serve him! For he delivers the needy when he calls, the poor and him who has no helper. He has pity on the weak and the needy, and saves the lives of the needy. From oppression and violence he redeems their life, and precious is their blood in his sight. Long may he live; may gold of Sheba be given to him! May prayer be made for him continually, and blessings invoked for him all the day! May there be abundance of grain in the land; on the tops of the mountains may it wave; may its fruit be like Lebanon; and may people blossom in the cities like the grass of the field! May his name endure forever, his fame continue as long as the sun! May people be blessed in him, all nations call him blessed! Blessed be the LORD, the God of Israel, who alone does wondrous things. Blessed be his glorious name forever; may the whole earth be filled with his glory! Amen and Amen! The prayers of David, the son of Jesse, are ended.” (Psalm 72)

New Testament Reading: Luke 16:19-31

“There was a rich man who was clothed in purple and fine linen and who feasted sumptuously every day. And at his gate was laid a poor man named Lazarus, covered with sores, who desired to be fed with what fell from the rich man’s table. Moreover, even the dogs came and licked his sores. The poor man died and was carried by the angels to Abraham’s side. The rich man also died and was buried, and in Hades, being in torment, he lifted up his eyes and saw Abraham far off and Lazarus at his side. And he called out, ‘Father Abraham, have mercy on me, and send Lazarus to dip the end of his finger in water and cool my tongue, for I am in anguish in this flame.’ But Abraham said, ‘Child, remember that you in your lifetime received your good things, and Lazarus in like manner bad things; but now he is comforted here, and you are in anguish. And besides all this, between us and you a great chasm has been fixed, in order that those who would pass from here to you may not be able, and none may cross from there to us.’ And he said, ‘Then I beg you, father, to send him to my father’s house— for I have five brothers—so that he may warn them, lest they also come into this place of torment.’ But Abraham said, ‘They have Moses and the Prophets; let them hear them.’ And he said, ‘No, father Abraham, but if someone goes to them from the dead, they will repent.’ He said to him, ‘If they do not hear Moses and the Prophets, neither will they be convinced if someone should rise from the dead.’” (Luke 16:19–31)

*****

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

Here in Luke 16:19-31, we encounter another parable from Jesus. Those familiar with this passage and the history of its interpretation may know that there is a debate over the question, is this a parable – a fictional story with a spiritual or eternal meaning – or was Christ telling us about the real experiences, in this life and the life to come, of two individuals – a rich man (who is not named) and poor man, named Lazarus? 

Those who think this is a true story will point to the fact that Luke does not explicitly called it parable. That’s true, sort of. Luke does not say, “So Jesus told them this parable” immediately before telling this story. But it must be remembered that beginning in Luke 15:3 we have encounter a string of parable, and none but the first of them is explicitly introduced as a parable. In Luke 15:3 we read, “So he told them this parable…” (Luke 15:3), and four parables follow. This string of parables is interrupted by the passage we considered last Sunday (Luke 16:14-18), wherein Christ confronts the Pharisees for their love of money and worldly ways. But I would argue that this story about the rich man and Lazarus belongs to the previous string of parables. In fact, I do believe it is very much related to the parable of this dishonoset manager of Luke 16:1-13.

What was the parable of the dishonest manager about? It was about money, and the right use of money. At the conclusion of it Chrsit said, “And I tell you, make friends for yourselves by means of unrighteous wealth, so that when it fails they may receive you into the eternal dwellings. “One who is faithful in a very little is also faithful in much, and one who is dishonest in a very little is also dishonest in much. If then you have not been faithful in the unrighteous wealth, who will entrust to you the true riches? And if you have not been faithful in that which is another’s, who will give you that which is your own? No servant can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money” (Luke 16:9–13). Immediately after this, Luke tells us that the Pharisees were lovers of money. Jesus rebuked them. And then he told another parable. And what is it about? It is about money. It about a rich man who loved money and lived for earthly pleasures while neglecting the poor and the needy. In this parable, Christ shows us what the end result of a life lived for money and pleasure is. 

To be clear, by calling this a parable, I do not mean to suggest that this story is disconnected from reality. The scene of the afterlife that Chrst described was true. A parable is not fantasy. It is fictional story, rooted in reality, intended to convey spiritual and eternal truths. 

Was this rich man a real person? No. But he represents real people. Was Lazarus a real person? No. But he represents real people.  And what about the scenes – the earthy scene and the scene of the after life? Were they real? Not in the specifics. But what is described here does corresponds to reality. On earth, there are large estates with gates and with poor beggars suffering outside the gates, and prior to Jesus’ ressurection from the dead, Sheol (or Hades) was both a place of torment and a place comfort with a great and impenetrable chasim fixed between the two. 

This is a parable. Like all parables, the story and the symbolism is rooted in reality. And like all parables, the purpose is to communicate spiritual and eternal truths. 

The Story

Let’s consider the story.

It begins, “There was a rich man who was clothed in purple and fine linen and who feasted sumptuously every day.” Can you picture him. He’s dressed like a king. He is clothed in the finest and most comfortable apparel. And he eats the very best food – a lot of it! 

In verse 20 we read, “And at his gate was laid a poor man named Lazarus, covered with sores, who desired to be fed with what fell from the rich man’s table. Moreover, even the dogs came and licked his sores.” 

In this verse we learn a little more about the rich man. He lived in an estate surrounded by a wall. Within the walls he erected, he enjoyed his life of luxury while keeping needs and sufferings of others a safe distance away and out of his view. The rich man loved his money and his comforts, but he did not love his neighbor, as we will soon see.

Christ tells us that at the rich man’s “gate was laid a poor man named Lazarus…” Lazarus means, “helped of God”. What an interesting name for a person who suffered so greatly. This man was laid at the gate of a rich man. The implication is that he was looking ofr assistance from him, but no assistance was given, and yet he has a name which means “helped of God”.  

You know, those who deny this is a parable and wish to say that it is a true story will also point to the fact that Lazarus is named by name. The idea is that this is too fine of a detail for a parable. This Lazarus fellow must have been an actual person – a person names Lazarus. But it seems to me that the name Lazarus is used by Christ in this parable because of it’s meaning. Though it seemed like no one cared for this man or was willing to help him, the truth is, he was helped by God. By this name we are reminded that we should not judge by the appearance of things. Judging by the earthy and external circumstance of these two men, who would you expect to have the name “Lazarus” – helped by God? Not the poor man, riddled with sores, and laying helpless and hopeless at the gate, but the rich man! But the opposite is true. It was the poor man who was given the name Lazarus. And what was the rich man’s name? No name is given. This is also significant. The message is clear. Though it appeared that God’s favor was on the rich man and his disfavor was upon the poor man, the opposis was true. Lazarus was helped of God. The rich man was not.

In verse 21 we learn more about the miserable condition of Lazarus. He was in very low place – the lowest of places. He was so hungry that he “desired to be fed with what fell from the rich man’s table.” All he wanted was the crumbs! And so alone was he, that only the dogs cared to bring him comfort, a comfort that was likely unwelcomed. 

In verse 22 we read, “The poor man died and was carried by the angels to Abraham’s side. The rich man also died and was buried, and in Hades, being in torment, he lifted up his eyes and saw Abraham far off and Lazarus at his side.”

What place is this? Many have puzzled over this question. Clearly, we are now considering the afterlife. Both the rich man and Lazarus are said to have died. But what is this place? On the one hand, it seems that Lazarus and the rich man are in the same place. They can see one another. And there is communication taking place between the rich man and father Abraham, who has Lazarus at his side. But the experiences of the rich man and Lazarus are very different. Lazarus is comforted in this place, while the rich man is in torment.   

In verse 23 we read, “And [the rich man] called out, ‘Father Abraham, have mercy on me, and send Lazarus to dip the end of his finger in water and cool my tongue, for I am in anguish in this flame.’ But Abraham said, ‘Child, remember that you in your lifetime received your good things, and Lazarus in like manner bad things; but now he is comforted here, and you are in anguish. And besides all this, between us and you a great chasm has been fixed, in order that those who would pass from here to you may not be able, and none may cross from there to us.’”

What place is this? It is Sheol or Hades (or hell) as it existed prior to the resurrection of Jesus Christ from the dead. 

You see, prior to Jesus’ ressurection, Sheol or Hades was the common abode of the dead. The bodies of those who died were laid in the grave, and their souls went to Sheol or Hades. You say, but the rich man said that he wished to have water to cool his tongue! Yes, the language is accomidadted and metaphorical. The meaning is that the rich man was in torment in his soul. This, friends, Sheol or Hades, and this is where everyone went prior to the resurrection of Christ from the grave. Notice that Abraham, the father of the faith,  was there. And so too was the rich man. But as you can see, Sheol, Hades (or hell) consisted of two parts. In one part, there was anguish. In the other part, there was comfort. And a great impassable chasm separated the two parts of Sheol. 

Who went to place of anguish? Answer: All who died in their sins and did not trust in the promises concerning the coming Messiah. Stated differently, it was those who lived for this world and for the pleasures of this world whose souls were cast into the place of anguish within sheol upon death. 

And who went to place of comfort?  Answer: Abraham went there and all who have the faith of Abraham – faith in the promises of God concerning the coming Messiah. This place opf comfort in Sheol is sometime called Abrham’s bosom. Bosom means “chest”. The idea is that those who had the faith of Abraham – faith in the Messiah who was promised to Abraham and in whom Abraham believed – would be warmly embraced and comforted by father Abraham when they passed from this life to the next. 

While the lower compartment of Sheol was a place of hellish torment, the upper compartment (if I may speak in this way) was a place of heavenly comfort and peace. I’m sure you notice I’m speaking in this past tense. The reason is simple. When Jesus the Messiah accomplished salvation for those who have faith in him (the faith of Abraham) and when he raised from the dead, he set a host of captives free (Ephesians 4:8) and opened up the way into the heavenly holy of holies (see Luke 23:45). Where do the souls of those who trust in Jesus the Messiah go now that Jesus has risen from the dead and ascended to the Fathers right? They do not go to that place of copmfort in Sheol, but to an even better place – heaven! And who are they comforted by in heaven? Into whose loving arms are they received? They are not embraced by Abraham, but Jesus! Abraham is comforted by Jesus, and all who have the faith of Abraham are comforted by Jesus too.   

So then, a great change took place in the spiritual realm when Jesus rose from the dead and ascedned to the Father’s right hand. Those who were waiting with Abraham for the accomplishment of their redemption were set free from Sheol (Hades or hell) and were granted access into heaven when Christ died and rose from the dead. Sheol is only a place of anquish now. Heaven and hell will remain as they are until Christ returns and the great resurrection of the last day. But in the days of Jesus’ earthly ministry, this is what Sheol was like. The common abode of the dead consisted of two parts. There was a place of anguish and place of comfort. A great and impassable chasm separated these two parts of Sheol. 

The rich man could see Lazarus comforted as Abraham’s side. He called out, “‘Father Abraham, have mercy on me, and send Lazarus to dip the end of his finger in water and cool my tongue, for I am in anguish in this flame.’ But Abraham said, ‘Child, remember that you in your lifetime received your good things, and Lazarus in like manner bad things; but now he is comforted here, and you are in anguish. And besides all this, between us and you a great chasm has been fixed, in order that those who would pass from here to you may not be able, and none may cross from there to us.’”

In verse 27 the rich man responds, “‘Then I beg you, father, to send him to my father’s house— for I have five brothers—so that he may warn them, lest they also come into this place of torment.’ But Abraham said, ‘They have Moses and the Prophets; let them hear them.’ And he said, ‘No, father Abraham, but if someone goes to them from the dead, they will repent.’ He said to him, ‘If they do not hear Moses and the Prophets, neither will they be convinced if someone should rise from the dead.’” 

There are few things that need to be said about this section of the parable.

One, the rich man now shows some concern for others, but it is only his brothers. He wants them to be warned lest they too come into that place of torment. 

Two, Abraham declared that all of the information they needed to escape that place of torment could be found in Moses and the prophets, that is to say, in the Old Testament Scriptures.

Three, when the rich man objected saying, “if someone goes to them from the dead, they will repent”, He said to him, ‘If they do not hear Moses and the Prophets, neither will they be convinced if someone should rise from the dead.’” This reminds us that a person will not be brought to faith and repentance through any other means that the preaching of the gospel and by the powerful working of the Holy Spirit. And clearly, the words, “If they do not hear Moses and the Prophets, neither will they be convinced if someone should rise from the dead”, recalled the actual ressurection of  Jesus’ frined, Lazarus, from the dead (John 11),  and anticipated Jesus Christ’s ressurection from the dead not many days from the telling of this great parable. As you likely know, many of these Pharisees to whom spoke would remained in heard hearted unbelive even after seeing Lazarus raised,  and they would remain in unbelief even after receiving word of Christ’s resurrection.

So you can see, there were many reasons why Jesus selected the name Lazarus for the poor man in this parable. His dear friend Lazurus had been “helped by God” when Christ raised him from the dead, and Jesus Christ would be “helped by God” when God would raise him up on the third day after his crucifixion. So then, the real Lazurus, and the Lazarus of this parable, are types of Christ. Jesus Christ would be rejected by the Jews. He would be despised, rejected, wounden, and crucified outside the gate. His body would be laid in the grave. His soul descended to Sheol. He comforted Abraham and all who had been comforded by him who were awaiting the accomplishment of their redemption and deliverance, and on the third day he led a host of captives free.

The Meaning

Though this parable has layers of meaning, what is the main point of it? Primarily, I think we must see it as complement to the parable of the dishonest manager told in Luke 16:1-13. Again, I’ll remomnd you of the meaning of that parable. It is about money and the right use of money. “And I tell you, make friends for yourselves by means of unrighteous wealth, so that when it fails they may receive you into the eternal dwellings”, Christ said.  “No servant can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money” (Luke 16:9–13)

The Pharisees were lovers of money, we are told.

And here in this parable we see where the love of money will get us. This rich man represents all who live for the attainment of wealth and the pleasures of this world. He lived in luxury. He feasted sumpuousluy every day. And he ignored the needs of others. And then he died. And look at how sad and misrable his eternal condition was. 

What does it look like to “make friends for yourselves by means of unrighteous wealth, so that when it fails they may receive you into the eternal dwellings”? It looks like the opposite of the behavior of this rich man. 

Friends, the meaning of this parable is not that the rich are wicked and the poor are righteous! No, the meaning is that those who are rich must not “be haughty, nor to set their hopes on the uncertainty of riches, but on God, who richly provides us with everything to enjoy. They are to do good, to be rich in good works, to be generous and ready to share, thus storing up treasure for themselves as a good foundation for the future, so that they may take hold of that which is truly life.” (1 Timothy 6:17–19)

Application 

Second London Confession 26.8

“A particular church, gathered and completely organized according to the mind of Christ, consists of officers and members; and the officers appointed by Christ to be chosen and set apart by the church (so called and gathered), for the peculiar administration of ordinances, and execution of power or duty, which he intrusts them with, or calls them to, to be continued to the end of the world, are bishops or elders, and deacons.” (Acts 20:17, 28; Philippians 1:1)

Scripture Reading: Acts 20:17-32

“Now from Miletus he sent to Ephesus and called the elders of the church to come to him. And when they came to him, he said to them: ‘You yourselves know how I lived among you the whole time from the first day that I set foot in Asia, serving the Lord with all humility and with tears and with trials that happened to me through the plots of the Jews; how I did not shrink from declaring to you anything that was profitable, and teaching you in public and from house to house, testifying both to Jews and to Greeks of repentance toward God and of faith in our Lord Jesus Christ. And now, behold, I am going to Jerusalem, constrained by the Spirit, not knowing what will happen to me there, except that the Holy Spirit testifies to me in every city that imprisonment and afflictions await me. But I do not account my life of any value nor as precious to myself, if only I may finish my course and the ministry that I received from the Lord Jesus, to testify to the gospel of the grace of God. And now, behold, I know that none of you among whom I have gone about proclaiming the kingdom will see my face again. Therefore I testify to you this day that I am innocent of the blood of all, for I did not shrink from declaring to you the whole counsel of God. Pay careful attention to yourselves and to all the flock, in which the Holy Spirit has made you overseers, to care for the church of God, which he obtained with his own blood. I know that after my departure fierce wolves will come in among you, not sparing the flock; and from among your own selves will arise men speaking twisted things, to draw away the disciples after them. Therefore be alert, remembering that for three years I did not cease night or day to admonish every one with tears. And now I commend you to God and to the word of his grace, which is able to build you up and to give you the inheritance among all those who are sanctified.” (Acts 20:17–32)

*****

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

We confess that “The Lord Jesus Christ is the Head of the church” and that in him, “by the appointment of the Father, all power for the calling, institution, order or government of the church, is invested in a supreme and sovereign manner” (Second London Confession (2LCF) 26.4) 

How does Christ carry out his power to call his church into existence? In brief, 2LCF 26.5 says that the risen and ascended Christ calls God’s elect unto himself through the preaching of the gospel (it is the power of God unto salvation, Romans 1:16) and by the Holy Spirit’s regenerating power. So Christ executes his power to call his church into existence through the power of his word and by the power of the Holy Spirit. This is the doctrine of effectual calling (see 2LCF 10). 2LCF 26.5 goes on to say that Christ commands those who have been powerfully and effectually called to faith and repentance, to “walk together in particular societies, or churches, for their mutual edification, and the due performance of that public worship, which he [requires] of them in the world.”

How, then, does Christ carry out his power to institute (or establish) local churches? Simply put, 2LCF 26.6 says that, because Christ commands his followers to form or join local churches, and because those who follow him have been called by the power of the word of God and the regenerating power of the Holy Spirit, these will “[manifest] and [evidence] (in and by their profession and walking) their obedience unto that call of Christ…”, and these will “willingly consent to walk together, according to the appointment of Christ”; giving themselves up “to the Lord, and one to another, by the will of God, in professed subjection to the ordinances of the Gospel.” In other words, those who have been effectually called by the word and Spirit will join local churches (so long as they are able). Why? Because they are true followers of Jesus Christ, and Christ has commanded them to do this. More than this, they have been regenerated by the Spirit and now they love to obey God’s word. If a professing Christian refuses to join a local church (for no good reason), they contradict and undermine their profession of faith by their rebellion against Christ the King. They say with their lips, Jesus is my Lord. Their Lord says, join yourself to a local church. And they say, no. This is disobedience and rebellion. Those who profess faith in Christ and yet live in rebellion against Christ the King destroy the credibility of the profession of faith they have made. By living in stubborn rebellion, they show that they have not been born again. Those who love Christ truly will desire and strive to keep his commands, though corruptions, imperfections, and sins do remain. How does Christ institute local churches? By commanding that local churches be formed and joined. True followers of Christ will obey him. 

And how does Christ carry out his power to order his churches? Again, we must say, by the power of his word and Spirit. These particular societies or local churches must be ordered. And how does the risen and ascended Christ order them? He reveals his mind or will for the ordering of the church in his word and sends forth his Holy Spirit to gift and empower his people to do what he has commanded. This is what 2LCF 26.7 says: “To each of these churches thus gathered, according to his mind declared in his word, he hath given all that power and authority, which is in any way needful for their carrying on that order in worship and discipline, which he hath instituted for them to observe; with commands and rules for the due and right exerting, and executing of that power.” God’s word reveals how the church is to be ordered, that is to say, how it is to be organized and how is to operate, and God’s Spirit will provide the church with the necessary gift and graces to “carrying on that order in worship and discipline, which he hath instituted for them to observe.” 

The Power Of Christ: His Act Of Government 

So you can see, in 2LCF 26.5, 6, and 7 we have considered how Christ carries out his power to call, institute, and order his churches. Here in 2LCF 26.8, we consider the execution of the power of Christ to govern his churches.      

What does it mean to govern? To govern is to conduct the policy, actions, and affairs of a state, organization, or people. What does it mean to govern a church? To govern a church is to conduct or carry out the order of the church that Christ has revealed in his word. So you can see that church order and church government are related. How is the church to be structured? What is the church to do? And how is the church to do what it is to do? These are questions about the order of the church. But these orders must be carried out or conducted. Church government has to do with the carrying out of the church order that Christ has revealed in his word.   

2LCF 26.8 is about the government of the church. Hear the statement again: “A particular church, gathered and completely organized according to the mind of Christ, consists of officers and members; and the officers appointed by Christ to be chosen and set apart by the church (so called and gathered), for the peculiar administration of ordinances, and execution of power or duty, which he intrusts them with, or calls them to, to be continued to the end of the world, are bishops or elders, and deacons.” (Acts 20:17, 28; Philippians 1:1)

This is a very important statement. Let’s quickly walk through it together line by line. 

First, we read, “A particular church, gathered…” This reminds us of what was said in the preceding paragraphs regarding the calling, institution, and order of a local church. 

Next, we read,  “and completely organized according to the mind of Christ…” Two observations need to be made about this little phrase. The first is that the church must be organized, not according to the minds of men, but according to the mind of Christ. And where is the mind (or will) of Christ for the ordering of his church found? In the Holy Scriptures. Secondly, notice the words, “completely organazied according to the mind of Christ…” Eventually, the paragraph will clarify that a completely organized church consists of officers and members and that the two offices of the church are the offices of elder and deacon. But the phrase, “A particular church, gathered and completely organized according to the mind of Christ…” means that a church may be a true church without officers. If a church is without elders or deacons (or both) it may still be regarded as a true church, though incomplete. Soon we will see that a church without elders would be greatly limited in what it could do. The ordinances of Baptism and the Lord’s Supper could not be administered (without outside help) and discipline could not be executed. But this does not mean that the church would cease to be a church. As has been said by others, elders and deacons are not of the essence of the church; they are, however, of its well-being. 

Our confession then goes on to say, “A particular church, gathered and completely organized according to the mind of Christ, consists of officers and members.” The members of the church were identified in 2LCF 26.2 & 6. Who are the members of a local church? They are visible saints. They are those who have made a credible profession of faith. They are those who have not destroyed their profession by holding to doctrinal errors that avert the foundation of the faith or by living lives of open and unrepentant sin. They are visible saints who have willingly consented to walk together in a particular church, “according to the appointment of Christ; giving up themselves to the Lord, and one to another, by the will of God, in professed subjection to the ordinances of the Gospel” (2LCF 26.6). Here in paragraph 8, we confess that a church is not completely organized according to the mind of Christ until it also has officers. 

An officer is a person who has been formally appointed to an office. An office is a position of authority and service. Those who are appointed to an office, be it in the civil or ecclesiastical realm, are formally set apart to do a particular work and they are given the power and authority to do that work, whatever it may be. A police officer has the power and authority to do the work of a police officer. A mayor has the power and authority to do the work of a mayor.        

What are the offices of the church? There are two. They have already been mentioned. They are listed at the very end of the paragraph. They are “bishops or elders, and deacons.”

Why does our confession say “bishops or elders”? By using these two terms it draws attention to the fact that this one office goes by different names in the Scriptures. And the different names help us to see the diversity of roles and responsibilities this office entails. Notice that in paragraph 10 another title is used for one who holds the office of elder, and that is pastor. And in paragraph 11 we find the titles bishop and pastor linked together. “Although it be incumbent on the bishops or pastors of the churches…”, etc.  As I have said, the use of a diversity of terms is meant to reflect the diversity of terms applied to this one office in the Scriptures. Pastor means shepherd (the Greek word is ποιμήν). One who holds the office of elder is called to shepherd God’s flock as an undershepherd to Christ. The title elder (the Greek word is πρεσβύτερος) highlights that a man must be mature in his faith and in his way of life. Bishop means overseer (the Greek word is ἐπίσκοπος). In Acts 20 we are told that Paul called the elders from the church of Ephesus to come to him, and in verse 18 he exhorts them, saying, “Pay careful attention to yourselves and to all the flock, in which the Holy Spirit has made you overseers, to care for the church of God, which he obtained with his own blood” (Acts 20:28). Elders are overseers which is what the word bishop means. They have the authority and responsibility to oversee God’s church and to rule authoritatively within it (see 1 Timothy 5:17 and Titus 2:15). Here is something to notice. Though elders must be able to teach (1 Timothy 3:2, 2 Timothy 2:24, Titus 1:9) this does not mean that every elder must be capable of preaching week in and week out. Teaching is often carried out in other contexts (see Titus 1:9). And though the elders do have the responsibility to oversee the teaching ministry of the church and to ensure that what is taught is true to the word of God, the office of elder is more fundamentally about ruling than preaching and teaching. Consider the titles of this office: elder, shepherd, and overseer. These connote leadership and oversight most fundamentally. And consider what Pual says in 1 Timothy 5:17, “Let the elders who rule well be considered worthy of double honor, especially those who labor in preaching and teaching” (1 Timothy 5:17). So then, all elders are called to rule, lead, and oversee God’s church. Some elders will be set apart to labor in preaching and teaching.

The second office mentioned is that of deacon. The name says it all. Deacon means servant (the Greek word is διάκονος). Deacons are to serve the people, especially as it pertains to meeting their physical needs. It has been said that the deacon is to be concerned with supplying tables: the Pastor’s table, the widow’s table, and the Lord’s Table. Though much more could be said about the office of deacon, one thing I wish to stress is that it is an office. Therefore, deacons have real power and authority in the church. They do not have the same power and authority as the Bishops or elders. Elders are called to rule, oversee, shepherd, and lead. But deacons do have power and authority, nonetheless, for they hold office within the church. They are not merely servants. They are office bearers, set apart by God through the church to oversee the furnishing of tables.     

If you would like Biblical proof that these are offices, go to 1 Timothy 3. There you will find qualifications for the office of overseer and deacon. Also, you may go to Titus 1:5. There Paul tells Titus, “This is why I left you in Crete, so that you might put what remained into order, and appoint elders in every town as I directed you…” (Titus 1:5). The word translated, “appoint”, means “to assign to someone a position of authority over others—‘to put in charge of, to appoint, to designate’” (Johannes P. Louw and Eugene Albert Nida, Greek-English Lexicon of the New Testament: Based on Semantic Domains (New York: United Bible Societies, 1996), 483).

How are men appointed to these offices? Notice, our confession says, “…and the officers appointed by Christ to be chosen and set apart by the church (so called and gathered)…” Paragraph 9 will have more to say about the way in which elders and deacons are to be appointed. For now, notice two things: One, elders and deacons are said to be appointed by Christ. Christ, the head of the church, appoints officers to govern his churches. He gives them the necessary gifts and graces. He makes them fit for the ministry. Two, Christ appoints men to these offices through the members of the church. These men whom Christ has appointed are “to be chosen and set apart by the church (so called and gathered).”

So then, in paragraph 7 we confess that Christ has given “power and authority” to each local church, and here in paragraph 8, we confess that, within a completely ordered local church, Christ gives power and authority to officers so that they might govern. And how does Christ appoint these officers? By his Holy Spirit, he gives them the necessary gifts and graces and makes them fit for service. And installs them into their office through the choice of the church. The church must recognize those whom Christ has fitted, and gifted by the Holy Spirit to hold office, and they must deliver the external call.   

As I have said, paragraph 9 will have more to say about how this is to be done, but at this point you can see that a distinction has been made between the power that Christ gives to the members of his churches and the power that Christ gives to officers. We have said that Christ gives each local church all the power and authority it needs to do what Christ has called his churches to do. And now we confess that Christ gives a particular kind of power to church members and a particular kind of power to church officers.    

It has been said that the members of Christ’s churches are given the power of liberty. This means they have the power to freely choose which local church to join, and once members of that church, they have the power to freely choose to appoint men to the offices of elder and deacon. Of course, liberty is freedom within boundaries. And the boundaries are found in God’s word. Church members are free to appoint men to these offices provided they are gifted and fitted by Christ and, therefore, meet the qualifications set forth in the Holy Scriptures (see 1 Timothy 3, Titus 1). But is the members of the church who must appoint their leaders. And once they are appointed, they must be permitted to rule and serve according to the power and authority that has been entrusted to them in the office they hold. Once appointed, the members of the church have the power of liberty to submit to their leaders as their leaders submit to Christ. As Hebrews 13:17 says, “Obey your leaders and submit to them, for they are keeping watch over your souls, as those who will have to give an account. Let them do this with joy and not with groaning, for that would be of no advantage to you” (Hebrews 13:17). Finally, if an office bearer fails to submit to Christ – if he ceases to meet the qualifications of 1 Timothy 3 and Titus 1 – the members of the church have the power of liberty to remove that man from office. 

The form of church government that we confess is called independent or congregational church government. By independent, we mean that Christ has given each local church the power and authority it needs to do what he has called the church to do. There is no entity above the local church with church power, properly so-called. And by congregational, we mean that the members of the church have real church power. The members do not have the power of authority, but they do have the power of liberty, and this is real power granted to them by Christ. It must be respected and faithfully used. My co-elders can testify that one of the main reasons I wanted to present this material to you was to help you, as members of this church, to grow in your understanding of the church power that Christ has given to you so that you might be more faithful in the discharge of it. Christ has given church members the power, or we might say, the key, of liberty. Church members have the power (and responsibility) to appoint and remove officers in accordance with the word of God (see Acts 6:3). Members have the power to agree with the elders as they lead in worship, in the recommendation of new members, and in matters of discipline. This means they also have the power to disagree with the elders if they are acting contrary to God’s word. 

But this does not mean that the members have the same power that officers have. No, a distinction must be made. Christ has given officers, especially elders, the power, or we might say, the key, of authority. They are office bearers! And with an office comes the power and authority to carry out the duties that office requires. 

Independent church government is often misunderstood. Some assume it means that a local congregation must be completely separate from all other local congregations and without accountability, therefore. Paragraphs 14 and 15 will clarify that this is not our view. Though we confess that all the power and authority the church needs to carry out worship and discipline is granted by Christ to each local congregation, we acknowledge that local churches must formally associate with other local churches.

Also, congregational church government is often misunderstood. Some assume it means that the members of the congregation rule. That is not what we believe. Elders are to rule, oversee, and lead (see 1 Timothy 5:17, Philippians 1:1, Acts 20:28, Hebrews 13:7, 17, 24). What congregationalism, properly understood, asserts is that the members of the church have real church power and responsibilities. They have the power of liberty to choose which church to join and to appoint and remove officers. They have the power of liberty to give their consent to the elders as they lead in the worship of God, the government of the church, especially in the reception of new members and in matters of discipline (see Matthew 18:17).     

The middle of paragraph 8 clarifies that Christ gives officers the power, or we might say, the key, of authority. “A particular church, gathered and completely organized according to the mind of Christ, consists of officers and members; and the officers appointed by Christ to be chosen and set apart by the church (so called and gathered…” What are they set apart for? The paragraph clarifies, “for the peculiar [perhaps we would say, distinctive]  administration of ordinances, and execution of power or duty, which he intrusts them with, or calls them to…” 

Ordinarily, it is those who hold the office of Pastor, elder, or overseer who are to preach the word. Pastors, elders, or overseers are to administer baptism and the Lord’s Supper. Pastors, elders, or overseers are to oversee the church and rule within it. These are to lead in worship. These are to lead in the reception of new members and in matters of discipline. The members of the church are called to obey their leaders, submit to them, and give their consent, so long as their leaders are following Christ (see Hebrews 13:17). When it comes to discipline, if the elders recommend that a person be excluded or excommunicated, and if the church agrees (if they give their consent), it is the elders who then have the authority to execute, carry out, or pronounce the decision of the church.  This is what is meant by the phrase, execution of power.

Benjamin Keach was an early and prominent Particular (Reformed) Baptist minister. He was one of the original signatories to our confession of faith. He wrote a popular book on church polity and government,  entitled, The Glory Of A True Church. This book is helpful for many reasons, one of them being, that it helps us to think through how the doctrine of the church we confess here in 2LCF26 might be worked out practically. As it pertains to the execution of power mentioned here in paragraph 8, Keach says,

“the Pastor after calling upon God, and opening the nature of the Offence, and the Justness of their Proceedings, in the Name and by the Authority of Christ, pronounces the Sentence of Excommunication to this effect. 

That A.B. being guilty of great Iniquity, and not manifesting unfeigned Repentance, but refusing to hear the Church, I do in the Name, and by the Authority of Christ committed unto me as Pastor of this Church, pronounce and declare that he is to be, and is hereby excommunicated, excluded or cast out of the Congregation, and no longer to be owned a Brother, or a Member of this Church; and this for the destruction of the Flesh, that his Spirit may be saved in the day of the Lord Jesus.” (Keach, Glory Of A True Church, 27-28)

Conclusion

Are all the members of the church to see to it that the church is ordered and governed according to the mind of Christ as revealed in the Holy Scriptures? Yes, absolutely. But this will require us to distinguish between the church power that the risen and ascended Christ gives to officers and the church power that he gives to members. To the members, Christ gives the key of liberty. To the officers, and especially the elders, Christ gives the key of authority. If a church is to be ordered and governed according to the mind of Christ, both the members and officers must be faithful to do their part.

How does Christ govern his churches? “A particular church, gathered and completely organized according to the mind of Christ, consists of officers and members; and the officers appointed by Christ to be chosen and set apart by the church (so called and gathered), for the peculiar administration of ordinances, and execution of power or duty, which he intrusts them with, or calls them to, to be continued to the end of the world, are bishops or elders, and deacons.” (Acts 20:17, 28; Philippians 1:1)

Second London Confession 26.7

“To each of these churches thus gathered, according to his mind declared in his word, he hath given all that power and authority, which is in any way needful for their carrying on that order in worship and discipline, which he hath instituted for them to observe; with commands and rules for the due and right exerting, and executing of that power.” (Matthew 18:17, 18; 1 Corinthians 5:4, 5; 1 Corinthians 5:13; 2 Corinthians 2:6-8)

Scripture Reading: Titus 1:1-5

“Paul, a servant of God and an apostle of Jesus Christ, for the sake of the faith of God’s elect and their knowledge of the truth, which accords with godliness, in hope of eternal life, which God, who never lies, promised before the ages began and at the proper time manifested in his word through the preaching with which I have been entrusted by the command of God our Savior; To Titus, my true child in a common faith: Grace and peace from God the Father and Christ Jesus our Savior. This is why I left you in Crete, so that you might put what remained into order, and appoint elders in every town as I directed you—” (Titus 1:1–5)

*****

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

This is not the first time, nor will it be the last, that I remind you of what was said about Jesus and the church power he possesses in Second London Confession (2LCF) chapter 26 paragraph 4: “The Lord Jesus Christ is the Head of the church, in whom, by the appointment of the Father, all power for the calling, institution, order or government of the church, is invested in a supreme and sovereign manner…” Let me remind you that this statement raises the question, how does the Lord Jesus Christ execute (implement, discharge, or put into effect) his power to call, institute, order, and govern the church? Paragraphs 5 through 13 of 2LCF 26 provide an answer to that question.

Paragraph 5 tells us about how Christ calls his church into existence. How does Christ call his church?  “The Lord Jesus calleth out of the world unto himself, through the ministry of his word, by his Spirit, those that are given unto him by his Father, that they may walk before him in all the ways of obedience, which he prescribeth to them in his word. Those thus called, he commandeth to walk together in particular societies, or churches, for their mutual edification, and the due performance of that public worship, which he requireth of them in the world.”

Paragraph 6 then describes to us how these local, visible churches are instituted or begun. How does Christ institute local churches? He commands his followers to form them! His followers, having been called by the Word and the regenerating power of the Holy Spirit, do visibly manifest and give evidence unto that call of Christ by obeying his command to form or to join churches. Local churches are born and they grow when Christ-followers “willingly consent to walk together, according to the appointment of Christ; giving up themselves to the Lord, and one to another, by the will of God, in professed subjection to the ordinances of the Gospel.” It would be difficult to overstate just how important this principle is. A church is not something you are born into. Neither is church a service (a performance or a lecture) that you attend. A church is a particular society that you must choose to join! Hear it again. Local churches are born and they grow only when those who make a credible profession of faith “willingly consent to walk together, according to the appointment of Christ; giving up themselves to the Lord, and one to another, by the will of God, in professed subjection to the ordinances of the Gospel.”      

So, we have considered how Christ executes his power to call and institute his churches. Now, in paragraph 7, we will consider how Christ orders his churches. To order something is to set it right. To order something is to bring it into its proper form. To order is to organize. What makes a church? Essentially, a church is formed when professing believers, “willingly consent to walk together, according to the appointment of Christ…”  But Christ’s churches must also be properly ordered or organized.

Here are some of the questions that must be asked: When is the church to assemble? When she assembles, what is she to do? Who is to lead in these things? What are the qualifications for these leaders? How many types of leaders (offices) will there be? How are these leaders to be chosen? If they must be removed, how are they to be removed? As it pertains to the membership of the church,  who is to belong to the church? What are the standards for joining? How are new members to be received? Under what circumstances must members be removed? If a member must be removed, how is this to be done? Should our leaders be compensated for their time? If so, where should this compensation come from? And how does this particular local church relate to other local churches? You see, these questions have to do with church order. Again I say, essentially, a church is formed when professing believers, “willingly consent to walk together, according to the appointment of Christ…”  But Christ’s churches must also be properly ordered.

Now let me ask you a question. Who has the power to decide how the church is to be ordered? I trust you know the answer. It is the Lord Jesus Christ who decides, for he is the Head of the church, and in him, by the appointment of the Father, all power for the calling, institution, order or government of the church, is invested in a supreme and sovereign manner…”. But how do we know his will for the proper ordering of the church? That is what 2LCF 26.7 is about, and what it has to say is immensely important.

The Power Of Christ: His Act Of Order

The paragraph begins with these words: “To each of these churches thus gathered…” What church is this a reference to? The invisible, universal, catholic church? Or a particular, local, and visible congregation? We are here considering local churches.   

“To each of these churches thus gathered, according to his mind declared in his word…” Whose mind? We are here talking about the mind of Christ. And where his mind or will for the order of the church revealed? In his word, that is to say, the Holy Scriptures.

“He hath given all that power and authority…” Do you remember the two things that I asked you to keep an eye out for in chapter 26 of our confession? I asked up to keep an eye out for Jesus Christ, and also for references to church power. Who has all church power invested in him in a supreme and sovereign manner? The crucified, risen and ascended Lord Jesus Christ does. And where does this power go? Where does it flow? Here in 2LCF 26.7, we confess that Christ gives church power and authority to whom? To local churches. Hear the statement again. “To each of these churches thus gathered, according to his mind declared in his word, he hath given all that power and authority…”, etc.

More will be said about the flow of church power and authority in subsequent paragraphs. But given that this is the first time mention is made of the power that belongs supremely to Christ being given to others, it would be really good to pay very careful attention to what this paragraph does not say.  It does not say that Christ gives church power and authority first to the Pope, or to Cardinals, or Bishops. No mention is made of denominations or associations of churches. And nothing is said of presbyteries. The paragraph does not even claim that church power and authority is given at first to pastors or elders. What does it say? “To each of these churches thus gathered, according to his mind declared in his word, he hath given all that power and authority…”, etc.

It would be difficult in the very short time that we have together to demonstrate to you the importance of this statement. When church power and authority first flow from Christ, where does it land? In particular, local, and visible churches. Important distinctions will be made in the following paragraphs, but this is where we must begin.   

And what does the Lord Jesus Christ give local churches the power and authority to do? We confess,  “he hath given [local churches] all that power and authority, which is in any way needful for their carrying on that order in worship and discipline, which he hath instituted for them to observe…” Local churches have all the power and authority they need to carry out the public worship of God and church discipline. 

As I have said, more distinctions will be made in subsequent paragraphs concerning the order and government of the local church. In paragraph 8 we will confess that church officers have a particular kind of power and authority in the local church. Only elders may administer the sacraments, for example. Only elders may execute the power of discipline. We get to that statement next Sunday, Lord willing. For now, it is important to recognize this principle. The Lord Jesus Christ has given every local congregation, once “gathered and completely organized according” to his mind as revealed in the Holy Scriptures everything they need to carry out these two most fundamental and essential activities: worship and discipline. 

I do not think I need to convince you that worship is an essential activity of the church. Some might need to be convinced that discipline is essential. If you were to take the time to read the passages of Scripture listed as proof texts for this paragraph, you would soon see that it is (Matthew 18:17, 18; 1 Corinthians 5:4, 5; 1 Corinthians 5:13; 2 Corinthians 2:6-8). According to the Scriptures, a local church that is ordered according to the mind of Christ will worship and it will be disciplined. The point that this paragraph makes is that all the power and authority needed for these activities is present in each and every local congregation once it is “gathered and completely organized according to the mind of Christ” (2LCF26.8). 

And how do we know how we are to worship and how discipline is to be carried out? Are these details and decisions left to the wisdom, preferences, and creativities of man? No, paragraph 7 helpfully concludes with these words: “which [Christ] hath instituted for them to observe; with commands and rules for the due and right exerting, and executing of that power.” What is the meaning of this? The meaning is that the word of God tells us everything we need to know concerning how the church is to worship and how the church is to be disciplined. 

Conclusion

Those who are familiar with the different forms of church government that have existed in the history of the church – Episcopalian, Presbyterian, and Independent – will surely see that it is a form of independent, or Congregational church government that is here being expressed. The question is this: is there any church power that exists outside of the local church – be it the descending church power of Episcopalianism, or the ascending church power of Presbyterianism –  needful for the “carrying on that order in worship and discipline, which [Christ] hath instituted for [us] to observe. Our answer is, no. 

“To each of these [particular, local] churches thus gathered, according to his mind declared in his word, [Christ] hath given all that power and authority, which is in any way needful for their carrying on that order in worship and discipline, which he hath instituted for them to observe; with commands and rules for the due and right exerting, and executing of that power.” (Matthew 18:17, 18; 1 Corinthians 5:4, 5; 1 Corinthians 5:13; 2 Corinthians 2:6-8)

And all of God’s people say,  Amen. 

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)

*****

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.