Principles of Biblical Giving
Richard Aeschliman

Tithing.
You cannot discuss what Scripture teaches about giving without exploring the subject of tithing. The Bible clearly teaches that the Lord owns all things, Psalm 24:1, "The earth is the Lord's and everything in it, the world, and all who live in it." On the other hand, the first mention of the practice of tithing is in Genesis 14:20. Abraham, celebrating the victory over the kings who had captured Lot, meets Melchizedek, King of Salem, and gives him a tenth of everything he had taken,. This seems to be an act of worship.

As Presbyterians we stress the continuity between the old and New Testaments. While the New Testament does not contain as many references to tithing per se, the Lord has a great deal to say about money and riches. (some have said He makes more references to money than to heaven!) In Matthew 23:23 and Luke 11:42 the Lord refers to tithing. He condemns the Pharisees for their hypocrisy. They tithe even the smallest things in their pantry (like spices), but forget the weightier matters of the law (like justice and mercy). Then He says that they should not neglect the practice of tithing, but should practice the more important aspects of justice, mercy, and faithfulness as well. Rather than abrogate the practice of tithing, He seems to affirm it.

Objections to Tithing.
Some say tithing legalistic and goes against the freedom of gracious response to God. I question such reasoning. Abraham and Jacob gave out of thankfulness to God; they gave freely as an act of worship. When God instituted tithing is Israel, it was according to His commandments. That does not, however, make it less than a grateful response to God's blessing or an act of worship. Tithing was done in the context of festival celebration and worship at the tabernacle. It was a family activity that was cause for rejoicing, and it was for the care of God's servants, as well as those in need.

In the New Testament, the most extended passage on the subject of giving is in 2 Corinthians 8, 9. Many people turn here when they argue that tithing is no longer to be practiced in the church. There is not space enough in this article to deal with the full meaning of Paul’s instruction on giving. But in the space allotted we will briefly consider giving in terms of four key words from the passage: Excellence, Equality, Willingness, and Cheerfulness.

Excel in Giving
In 2 Corinthians 8:7 Paul writes, "But just as you excel in everything—in faith, in speech, in knowledge, in complete earnestness and in your love for us—see that you also excel in this grace of giving." To excel in something is to exceed the norm or average, to go beyond the expected. Like the Corinthians, Presbyterians take pride in excelling in knowledge and reformed theology, and Paul’s challenge regarding giving is equally appropriate for us. It is a tremendous challenge that Paul makes to believers to give the very best, and to give above the average (such as the tithe). Mercy ministry calls for excellence in giving!

Equality in Provision
   In 2 Corinthians 8:14, 15, Paul considers what the Corinthians have and compares the needs in Jerusalem. He says that "your plenty will supply what they need…Then there will be equality, as it is written: He who gathered much did not have too much, and he who gathered little did not have too little." Paul is not teaching a communist philosophy of equal distribution. He is quoting Exodus 16:18 where God provides manna for His people in the wilderness. Each family was to gather enough for his family and nothing more. A larger family would gather more than a smaller family. The equality was that each family had its needs met. How might this be applied to Christian ministries? When it comes to mercy ministry we give what is needed, and that doesn’t necessarily mean the same amount to each person. For example, appeals from the various committees in the PCA reflect the Partnership Shares, which are approved by the General Assembly.* These guide the local church in giving so that each committee can have their needs equally met.

Willing Generosity
   In 2 Corinthians 8:11, 12, Paul encourages the Corinthians, "Now finish the work, so that your eager willingness to do it may be matched by your completion of it, according to your means. For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have." Add to this 2 Corinthians 9:7, "Each man should give what he has decided in his heart to give, not reluctantly or under compulsion…." Contrary to some opinions, Paul is not replacing the principle of tithing with a principle that each person can decide for himself the amount he wants to give to the church. He is teaching that in special-need situations, such as existed in Jerusalem, it is appropriate for each individual to decide how much to give. Paul is reminding these Christians about their willingness to take part in this collection, and he desires to see them complete the task. He did not want them to be embarrassed or ashamed when he came with delegates from the Macedonian church. He did not use force to extract gifts for this collection. He did, however, persuade them. The initiative then belonged to the Corinthians when the need was made known. It is important to note that they were not asked to give beyond their means, or to give what they did not already have. (The Macedonians were an exception!) Paul was instructing the Corinthians to be good stewards of what they had. In other words Paul was not asking them to make a "faith-promise."

Cheerful Giving
   In the concluding phrase of 2 Corinthians 9:7 we read, "for God loves a cheerful giver." If the giver has made the decision to give, and has decided the amount in his heart, then Paul concludes that the giver’s motivation will be cheerful, glad, or happy. This is the attitude that God loves. Where does that attitude come from? It would seem, from an understanding of John 3:16, "God so loved the world that he gave…." and Romans 5:8 "But God demonstrates His love for us in that: While we were still sinners, Christ died for us." God loves and gives, and He also loves those who have received His grace and cheerfully give. Paul uses the Macedonians as an example because they gave so generously out of their "overflowing joy" and their acceptance of the gospel. Should not that acceptance of the gospel bring forth the same cheerful giving on our part today? Great lovers of God ought to be great givers to and for God. Remember the woman who entered the Pharisee’s house and poured expensive, fragrant oil on Jesus’ feet while wiping His feet with her hair and tears. Those were tears of joy.

(These articles by Richard Aeschliman originally appeared as a multi-part series in Equip for Ministry magazine, September/October 2000, November/December 2000) and are reproduced here with permission.)