A GUIDE TO BIBLICAL

GIVING
David Campbell
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A GUIDE TO BIBLICAL GIVING
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Lesson 1

Giving comes from vision

Why do we tithe?
The three forms of Biblical giving

The tithe Offerings

Gifts to the poor

Three powerful truths about tithing

Other comments about the three forms of giving Breaking the poverty spirit

Let’s start with a statement that may surprise or even shock you: “Jesus talked much about money.
Sixteen of the thirty-eight parables were concerned with how to handle money and possessions. In the
Gospels, an amazing one out of ten verses (288 in all) deal directly with the subject of money. The Bible
offers 500 verses on prayer, less than 500 verses on faith, but more than 2,000 verses on money and
possessions” (Howard L. Dayton, in Leadership magazine). Larry Burkett compiled a 280 page book
(What the Bible Says About Money) listing all those verses. It is not a slim volume.

The fact is that our use of money is about the most reliable external indicator of where our heart is. Where
would I get such an idea from? From the man who said: “For where your treasure is, there will your heart
be also” (Matt. 6:21).

Giving comes from vision

People can give for many reasons – salving their conscience, making themselves look good, religious
legalism and so on. But true Biblical giving can only come out of an understanding of the kingdom of God.
Our motivation for giving is laid out by Jesus: “Seek rst the kingdom of God and his righteousness, and
all these things will be added to you” (Matt. 6:33). In this verse, Jesus gives a clear de nition of God’s
purposes for our lives on earth: we are here to seek the establishment of his kingdom. It is very signi cant
that Jesus makes this statement in the context of teaching on nance. He has instructed his disciples not
to lay up treasures on earth (verse 20). He has told them they cannot serve God and money

(verse 24), and he has urged them to stop worrying about how they will have their needs met (verses
25-32). Jesus has money in mind! The essence of verse 33, therefore, is that we are to give to God, and
he will take care of the rest.
Out of this, we can state these three truths:

First, if we do not have an understanding of God’s purposes on earth and how we t into them, we will
never have a motivation for giving. And without giving, we will never be able to access God’s provision.
The key to moving into God’s provision for all you need is seeing his kingdom call on your life. If we do
not see that God has a purpose for our lives and that he commands us to put all our priorities at his
disposal, we will never understand God’s claim on our nances or any other part of our lives.
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 Second, all of God’s purposes on earth are based on the concept of giving. God is a giver. God gave us
the whole creation to us to steward and enjoy. Even though we abused his trust in this, he gave his Son to
us to restore us to relationship with himself. No one modelled giving more effectively than Jesus. He
spent his whole life doing nothing but giving. Now he calls us to follow in his footsteps. A Christian,
especially a Christian leader, is one who is always looking to give of his time and resources. He doesn’t
worry about who is going to give back to him, for he has already found his own source of strength in his
relationship with the Lord. Anything else that comes back from others is an unexpected bonus. But the
amazing thing is that the more people you give away to, the more the Holy Spirit comes and lls and
blesses you, and the more he gives back to you through others even when you’re not looking for it. It is
through the giving of our time and resources that his kingdom is extended.

Third, it is interesting to note that every time of revival or renewal in the Old Testament was accompanied
by an increase of giving or restoration of tithing. This occurred under Moses (Exod. 35:4-36:7), David (1
Chron. 29:1-9), Solomon (2 Chron. 7:4-5), Joash (2 Chron. 24:1-14), Hezekiah (2 Chronicles 29-31) and
Josiah (2 Chron. 34:8-13; 35:7-9). Malachi (3:10) prophesied a future turning to God which would be
accompanied by the restoration of tithing. Jesus both taught and lived this, leaving his profession, home
and nancial security, accumulating nothing for himself in spite of the enormous amounts that must have
owed through his ministry. He left this world with no possessions but his clothes, and even those were
taken from him in the humiliation of his death. Christians, like Jesus, are to be givers, not takers, but
without a revelation of this in our hearts, our giving will be grudging and joyless, leaving us feeling we are
being forced to give up what we need and what rightfully belongs to us. Furthermore, if we do not

understand that God is the greatest giver, we will have no faith to believe that he can continually ll our
supply to over owing, and that even as we give, he is committed to more than replacing what we have
given.

Fourth, if our lives are not submitted to God in the area of nance, they are probably not submitted to God
in most other areas.

Why do we tithe?

God established the tithe for two main reasons:

First, to enable us to acknowledge that he is the rightful owner of everything we have, and that all our
wealth and prosperity comes from him. The giving of the rstfruits of our labor symbolizes our
commitment to this reality. Jacob said: “And of all that you give me I will give a full tenth to you” (Gen.
28:22). If we acknowledge that God owns all we have, it is no longer a big issue to tithe. But if we don’t
acknowledge that fact, it becomes dif cult to give anything at all, which is why Christians are often divided
into two groups, those who tithe and those who fall very far short of tithing, often giving only nominal
amounts. The issue is not the percentage we give; the issue is where our hearts are at. If our hearts are
right, the percentages sort themselves out. And so do our bank balances, because it is usually those who
fall short in their giving who have nancial dif culties, not those who tithe. We’ll nd out why in a moment.

Second, to enable us to recognize the validity of the service performed by those set aside and released
from other work in order to serve God’s family. This service of God’s house was supported by Abraham
and Jacob long before the setting aside of the priests and Levites, and it is commended long after that in
the New Testament. Paul lays down the principle that those who proclaim the Gospel should get their
living from the Gospel (1 Cor. 9:13-14). There is no longer any priesthood, and the functions and theology
of leadership have radically changed, but we are still called to give toward the support of servants of God
set aside for pastoral care, preaching and teaching, evangelism, apostolic ministry and so on.

The three Biblical forms of giving

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The Bible recognizes three separate categories of giving, tithes, offerings and gifts to the poor. It is
important to understand the nature of each and the difference between them.

(1) The Tithe

It is a mistake to think that the tithe originated in the Mosaic law. Abraham paid a tithe to Melchizedek
after being blessed by him (Gen. 14:20). Jacob also gave a tithe when he met with God at Bethel (Gen.
28:22). God used the concept of the tithe when he gave his law through Moses, but made a signi cant
stipulation in it. In other nations, the priests who received the tithe also held large entitlements of land and
property. When the tithe was added, they became very wealthy and powerful. God insisted that the priests
and Levites, by contrast, own no property or land of any sort. Their dependence on God was expressed in
the tithe. At the same time, the people became responsible for maintaining the priests and Levites, who
had no other means of support. This had the effect of making the priests and Levites dependent on the
Lord. Their spiritual authority did not consist in their wealth or power, but in their submission to the Lord -
a good model for church leadership in any age! This also deepened the bonds of interdependence
between the people and the priests. The priests and Levites offered the blessing and protection of God to
the people through their ministry, and the people in turn provided for the nancial needs of the priesthood.

The tithe was set out foundationally in the instructions given to Moses on Mount Sinai, as expressed in
Lev. 27:30-33. Here Moses simply stipulated that the tenth part of everything, whether produce or
animals, belongs to the Lord. As the children of Israel moved on into the wilderness, the Lord gave further
direction in Num. 18:20-32, specifying that the tithes were to go toward the support of the priests and
Levites, who were to have no inheritance of land or property among the Israelites, so that they would be
free to serve him at the tabernacle. The Levites were then to present a tithe of what had been given to
them to the priests, so that everyone was provided for. Finally, at the close of the wilderness period forty
years later, the Lord gave further direction in three places in the book of Deuteronomy. In Deut. 12:4-7, he
commanded the Israelites to bring their tithes and other offerings to him in the one place he designated
(the place where his tabernacle would be located). There, they were to eat a meal and rejoice in his
presence. These instructions are ampli ed in Deut. 14:22-29, which speaks of eating the tithe in the
presence of the Lord. They were given the option of converting the tithe to money if the tithe was too hard
to transport. The instruction is added that the Levites and the poor are not to be forgotten. This passage
says that every third year, the tithe is to be presented not in the one place God has set aside for himself
to be worshipped, but in every individual town and locality. This third-year tithe seems to be particularly
directed toward care of the needy in each

place, though never by neglecting the provision for the Levites. This is reinforced in Deut. 26:12-15,
where similar instructions are given.

Some people have thought that there were thus three tithes spoken of, the original tithe for the Levites
and priests, the tithe for the ceremonial meal and the third-year tithe for the poor. But this is not the case.
To begin with, how could one possibly eat an entire tithe in one meal? The ceremonial meals to be eaten
in the presence of the Lord were to be funded out of the tithe. Since the days of the rst Passover, the
Israelites had made offerings to the Lord and partaken of them in a sacri cial meal. There was no
contradiction between presenting the tithe, and using part of it in the meal which accompanied the
presentation. Then in the third year, the tithe was to be presented in each city, with the meal to be eaten
there. This ensured that twice in every seven-year cycle (the seventh year being the Sabbatical, in which
no crops were planted or harvested), there was particular provision for the poor in every locality to be
cared for. The passages in Deuteronomy which command the meal to be nanced out of the tithes and
call for care of the poor all continue to mention the responsibility to care for the Levites, and so there is no
discrepancy. Did this mean the priests and Levites were shortchanged? That is unlikely, for according to
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 the census of Numbers 26, the tithes of six hundred thousand adult men supported only twenty-three
thousand Levite males of all ages, of which probably not much more than half were adults.

The later writings of the Old Testament continue to bear witness to the importance of the tithe. Collection
of the tithes and other offerings and restoration of the Levitical and priestly ministries was a signi cant
part of Hezekiah’s reforms (2 Chron. 31:2-19). Collection of tithes and offerings was a cornerstone of
Nehemiah’s spiritual and physical rebuilding of Jerusalem (Neh. 10:37-38). At the close of the Old
Testament days, Malachi prophesied the coming of John the Baptist and of Jesus, and linked this to the
restoration of tithes and offerings. This passage is critical for our understanding of the ongoing
signi cance of the tithe.

Note how Malachi makes these statements:

The messenger (John the Baptist) will come and prepare the way for the Lord (3:1).
The Lord himself (Jesus) will come to his temple like a re ner’s re (3:2).
At that time, the offerings of God’s people will be acceptable as in days gone by (3:3-4).
At the present time, Israel is in sin by failing to bring in the whole tithe (3:7-9). A time will come (“in the
day,” 3:17) when the tithe will again be brought in, the nations will call them blessed, and their land will be
delightful. In that day (4:1),

the sun of righteousness will rise with healing in his wings. And before that day (4:5), Elijah (John the
Baptist) will come to turn the hearts of the fathers to their children.

There is no doubt that Malachi links the glorious Messianic day to come with the restoration of the
practice of tithing, which had fallen into disuse owing to the disobedience of the Israelites.

There are only two passages in the New Testament which explicitly refer to tithing (counting two parallel
Gospel accounts as one), but both are signi cant. One is where Jesus himself endorsed tithing while
criticizing the legalistic attitude and hypocrisy with which it was accompanied in the hands of the
Pharisees (Lk. 11:42; Matt. 23:23-24). This passage is important because of the personal declaration of
Jesus it contains. Then in Heb. 7:4-10, we read of the tithe paid by Abraham to Melchizedek, and the
comparison of Melchizedek to Christ. We discuss below in more detail why this passage is so crucial.

(2) Offerings

In addition to the tithe, the Old Testament lists numerous forms of offerings, whether of animals or grains.
These went right back to Cain and Abel (Gen. 4:1-16). We read of Abraham’s sacri ce in Gen. 15:9-19,
and of Jacob’s in Gen. 46:1. Abraham’s near-sacri ce of Isaac was averted when God provided a ram,
thus foreshadowing the sacri ce of Christ, the lamb of God (Gen. 22:1-19). Under the law of Moses,
opportunity for many sacri ces was provided. There were sin offerings (Lev. 4:1-5:13), guilt offerings (Lev.
5:14-6:7), peace offerings (Lev. 7:11-36), cereal offerings (Leviticus 2) and burnt offerings (Leviticus 1).
There were offerings connected with all the major feasts such as Passover (Num. 28:16-25), the Feast of
Weeks (Num. 28:26-31), the Feast of First Fruits (Lev. 23:9-14), the Feast of Tabernacles (Lev. 23:33-36),
the New Year or Feast of Trumpets (Num. 29:1-6) and the Day of Atonement (Num. 29:7-11). There were
offerings connected with special occasions, or situations such as the puri cation of women (Lev. 12:1-8),
the cleansing of lepers (Lev. 14:1-32), the release of Nazirites from their vows (Num. 6:19-21), the
consecrating of priests and Levites (Leviticus 8 and 9, Numbers 8) and the presentation of tithes (Lev.
27:30-33; Num. 18:25-32; Deut. 14:22-29). Depending on their type, these offerings were divided
between the priests and those who offered them, with the remainder burned before the Lord and the
unclean parts disposed of. The construction of the tabernacle and all its furnishings occurred completely
through offerings brought for that purpose, to the point that Moses had to ask the people to stop bringing

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 offerings because they had more than enough for the work to be completed (Exod. 35:20-36:7). Likewise,
the temple was funded entirely through the offerings of the king and the people (1 Chron. 29:1-9).
Offerings continued in later days to support the maintenance and repair of the temple (2 Chron. 24:4-14;
34:8-13)

The New Testament also speaks in several places of special offerings. Following a prophetic word
regarding impending famine, the church in Antioch took up a special offering for the brothers in Judea (Ac.
11:29). Paul took up an offering from the churches in Macedonia and Achaia (Philippi, Corinth and others)
for the saints in Jerusalem (Rom. 15:26-33; 1 Cor. 16: 1-4; 2 Corinthians 8 and 9), which he duly
presented (see Ac. 24:17). When addressing them on the subject of this offering, Paul urged the
Corinthians to excel in giving just as much as they excelled in faith or other godly virtues (2 Cor. 8:7). The
model for giving to the poor is Christ himself, who made himself poor so that we should be made rich (2
Cor. 8:9). When some are in need, the plenty of others should meet that need, and if roles are at some
point reversed, the others can give back in return (2 Cor. 8:13-15). This kind of giving should be
accompanied by joy (2 Cor. 9:7). Paul boldly applies to giving the sowing and reaping principle he gives
more generally in Gal. 6: 7-8. If we give sparingly, we will reap sparingly, but if we give abundantly, God
will prosper us nancially so that we can give more. This leads to the observation that a Christian’s
prosperity is measured not by how much he has but by how much he gives. If we got as excited about
giving more as we do about getting more, we would be closer to the source of true prosperity, and to the
heart of God.

(3) Gifts to the poor

The Old Testament frequently commands God’s people to care for the poor. This care was to be
exercised primarily toward the covenant people, but not exclusively so, for care of the alien was also
mandated (Exod. 22:21; 23:9; Lev. 19:10; and in Deut. 10:18, God’s love for the alien is clearly shown in
his provision for their material needs). Fields are not to be harvested to the very edges, in order that the
poor may come and glean in them (Exod. 23:11; Lev. 19:10; 23:22; Deut. 24:19-21). Boaz, a godly man,
followed this commandment and gained a wife (Ruth 2:15)! If a man became poor and had to sell his
land, it was to be returned to him or his family in the Jubilee Year (Lev. 25:25-28). The poor were to be
lent to without interest, and sold to without expectation of pro t (Lev. 25:35-38). The community was
commanded to be generous toward the poor so that they would have the necessities of life (Deut.
15:7-11). Job understood his responsibility to care for the needy, and lifted up his faithful ful lment of this
requirement as part of

his complaint before God (Job 31:16-19). The Psalms tell us that God hears the cry of the poor (12:5;
34:6; 69:33; 138:6), that he will bless those who help them (41:1), that he has compassion on the poor
(72:12-14), that he lifts them out of their poverty (107:41), and that his servant will defend the poor and
save their children (72:4). Proverbs tells us that being gracious to the poor honors God (14:31), and that
helping the poor is like lending to God (19:17). Isaiah calls us to share our food with the hungry (58:7),
and Jeremiah declares that the king who knows the Lord sees the heart of his kingship in defending the
poor rather than in enriching himself (22:13-17).

Care for the poor, again especially those of the family of faith, is a common theme in the New Testament
as much as the Old. Jesus warned that when we give gifts to the poor, we are to do so in utmost secrecy
(Matt. 6:2-4), presumably in case people would praise us for our generosity. He could not have been
speaking of tithes, for the tithe is an obligation for everyone, the public presentation of which should under
no circumstances bring anyone any credit. Likewise, Paul seemed to have no problem with taking up
offerings in public. But gifts for the poor fell into a different category. For such gifts to be publicized would
bring improper attention to the giver, as well as humiliation to those to being given to. Jesus told the rich
young ruler to sell his possessions and give to the poor (Matt. 19:21), and then later told all his disciples
to do the same (Lk. 12:33). God will ask us at the judgment whether we have cared for the poor (Matt.
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25:35-45). This passage, however, speaks of God’s salvation coming on those who receive and help
Jesus’ “brothers” (those who come at their cost in his name to extend the kingdom). They are saved
because they embrace the gospel along with its messengers. It is not, as commonly understood, an
instruction to look after the poor in general, which would imply our salvation is dependent on the works we
perform to help the poor. John the Baptist told the man with two tunics to share with the man who had
none (Lk. 3:11). Jesus said one of the marks of his Messiahship was that the poor had the good news
preached to them (Lk. 4:18; 7:22). The early believers shared their property so that none went without
(Ac. 2:44-45; 4:32-35). This led pagan Roman historians to write with amazement of Christians that there
were no poor among them. Care for the widows was so important that deacons were set aside to look
after them (Ac. 6:1-7). God blessed Cornelius for his gifts to the poor (Ac. 10:2, 4, 31). Paul commanded
care for the widows (1 Tim. 5:3, 5, 16), and exhorted all believers to be generous and ready to share (1
Tim. 6:18-19). James likewise urged care for widows and orphans (1:27), and questioned the reality of a
faith that despised the needy (2:1-16). Finally, John laid out our responsibility as clearly as possible: “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 Jn. 3:17)
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Lesson 2

Three powerful truths about tithing

The tithe is permanent, not temporary

The tithe originated with Christ, not Moses
The tithe thus represents the power of an endless life

The tithe is permanent, not temporary. One of the most common misconceptions about the tithe is that it
originated in the Mosaic law, and is therefore now abolished along with that law (though in truth the law is
not abolished but ful lled in Christ. Nevertheless, the tithe did not originate with the Mosaic law at all. It
was instituted when Melchizedek received the tithe from Abraham (Gen. 14:20). Abraham is identi ed by
the New Testament not as the giver of the law, but as the father of faith for all believers in Christ. Malachi
(3:10-12) prophesied a restoration of the tithe in the coming day of the Lord. Not only that, but the tithe is
endorsed by the Lord Jesus himself (Lk. 11:42; Matt. 23:23-24). There is no evidence in the Bible that the
tithe has been abolished for New Testament believers. But even if we did take the position that the tithe
was no longer applicable, we would have to acknowledge that the new covenant requirements on our
nances, if anything, must be more profoundly all-encompassing than under the old covenant. Why is it
that arguments that the tithe is not applicable today always seem to be justifying the idea of giving less
than believers did under the law of Moses, rather than more? If the tithe is abolished, then at the least all
believers should be giving a minimum of ten per cent, and preferably more, before even coming to
offerings and gifts to the poor.

The tithe originated with Christ, not Moses. In fact, we could argue that the tithe originated with Christ
himself. It was Melchizedek to whom Abraham, the father of believers in Christ (Rom. 4:11-12; Jn. 8:58)
tithed. And the New Testament de nes Melchizedek in the following terms: king of righteousness, king of
peace, without father or mother, without genealogy, without beginning of days or end of life, like the Son
of God (Heb. 7:2-3). It is clear that Melchizedek cannot be a human gure. He must be either an angel,
like those who appeared to Abraham, Jacob, Moses, Gideon and other Old Testament gures or, far more
likely in light of the description given to him, a pre-incarnate manifestation of Christ himself. It is written
that three angels appeared to Abraham (Gen. 18:1-33), yet one of them is identi ed as the Lord. Were the
other two Christ and the Spirit? Or was the “Lord” really Christ himself, as God the Father would not
appear in visible bodily

form? It is interesting that it was also after a visitation of angels and of the Lord that Jacob paid the tithe
(Gen. 28:10-22). Was this also Christ and his angels? Melchizedek, then, the king of righteousness and of
peace, is surely Christ himself. It is true that under the Mosaic covenant, detailed regulations were given
for the application of the tithe in the national life of Israel. The application or use may be somewhat
different under the new covenant (in that literal priests and Levites do not exist), in the same way its use
was different in the days before Moses. But whatever the precise application may be, the tithe cannot be
considered abolished under the new covenant, because it was not instituted under the old. It was timeless
in nature, and related from the beginning to Christ and to faith. This is con rmed by Malachi’s prophetic
sayings linking the new covenant in Christ not with the abolition of tithing, but with its restoration.

The tithe is thus linked with the power of an endless life. If Melchizedek is indeed Christ, then from the
beginning the tithe was meant to be presented to One who held within him the power of endless life.
Under the new covenant, though our tithe is presented literally to the leaders or deacons of the church, in
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 reality it is presented to Christ, and is only stewarded by the church leadership. Under the old covenant,
the people presented their tithe to the Levites, and the Levites in turn presented their tithe to the priests.
The ultimate result was that God responded by giving his blessing to his people (Deut. 26:15). If we
present our tithe to Christ, then Christ, as our High Priest, in turn presents it to the Father, and the Father
will respond with blessing. Jesus is our high priest in the order of Melchizedek (Heb. 7:11), and the
passage ends by telling us that he comes before the Father on our behalf to intercede for us (Heb. 7:25).
It is not dif cult for us to do anything which has life involved in it. To tithe should not be hard when we see
that it releases the endless life and power of God into our lives and our nances.

Other comments about the three forms of giving

The tithe was more than suf cient to look after those nancially supported in the Lord’s service

The tithe was the “welfare” system of Israel, but does not ful ll this role today Gifts for the poor are still of
great importance and re ect the heart of God Offerings, not tithes, maintained the tabernacle and the
temple
Offerings support the Ephesians 4:11 apostolic team

The tithe was more than suf cient to look after those nancially supported in the Lord’s service. While the
tithe did not originate with Moses, it is from Moses that we can learn the most about it. The priests and
Levites were set aside for the

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Lord’s service and were not allowed to generate income any other way. The tithes of six hundred
thousand adult men (over the age of twenty) supported only twenty-three thousand Levite males, of
whom likely only twelve or thirteen thousand were adults and supporting families. We cannot say that the
priests and Levites were necessarily better off than others partly because, unlike others, they had no
property assets, and partly because the tithe was also used for other purposes. Nevertheless, it is clear
that, at the minimum, they would have been supported at the level of the average family, and almost
certainly above that level. It is clear that the tithe was able to provide abundant support for those directed
not to earn their income by the usual means. Applying this to the new covenant, it is clear that, while we
have no formal inherited priesthood, there are still those supported by the church so that their time would
be free to undertake various leadership responsibilities. Paul says quite clearly: “In the same way, the
Lord commanded that those who proclaim the gospel should get their living by the gospel” (1 Cor. 9:14). It
is true that in the early stages of church planting, such as the three weeks he spent at Thessalonika (1
Thess. 2:9), Paul occasionally supported himself nancially, but even he regarded this as an exception to
the rule he laid down in 1 Cor. 9:14. The tithe should be ample to provide for the needs of those
supported in church leadership, and to do so in a generous way. Most Christian leaders have enough
stress to carry without having to worry about how to support their families. Paul instructs that those
nancially supported and who preach and teach are worthy of double honor nancially (1 Tim. 5:17-18,
where the entire context deals with nancial issues and makes clear honor is understood with a nancial
application). He does not necessarily mean such leaders are to receive double an ordinary salary, but he
certainly means support is to tend in the direction of liberality rather than frugality. It is a sad reality that
Christian leaders are often treated poorly nancially by those who should know better.

The tithe was the “welfare” system of Israel, but does not ful ll this role today. It is also clear that one
purpose of the tithe was for the care of the widows, the poor and the orphans. There was no system of
nancial provision through the state such as we know it today. This was probably administered either
through the Levites, or perhaps later through of cials representing the king. There was initially no national
government (in our sense) and no taxation. Taxation was introduced with the monarchy and even then,
taxes were raised only for the maintenance of the king and his army, not for redistribution of wealth to the
poor (1 Sam. 8:14-18). After the priests and Levites were fully provided for, there was enough left out of
the tithe to show due care for the poor, the widows and the fatherless. And of course the tithe funded the
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 meals of celebration which accompanied its presentation. Today, we do not have banquets to accompany
our tithes, and the

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government funds the welfare of the poor through the taxation system, to which we all contribute.
Whether this is good or bad, it is the situation we live with. The tithes of the church are not required to
assist the poor, and the taxation system most of us live under in western countries forbids the returning of
money to members of the church who have given into its treasury, and for which some kind of tax relief or
bene t has been afforded either to the donors (as in Canada and the USA) or to the church itself (as in
the UK). But we can still ful ll our responsibilities toward the poor in other ways, as we discuss below.

Gifts for the poor are still of great importance and re ect the heart of God.

Reading through both the Old and New Testaments makes it obvious that care for the poor is close to the
heart of God. The people of Israel were commanded in various ways to make sure that they provided for
the poor, above and beyond their tithes and offerings. Even though it seems some part of the tithe went
toward the poor, it was not enough to meet all their needs, and every person who had means was under
obligation to leave a portion of their resources to the poor. Boaz was one man who obeyed God in this
respect (Ruth 2:1-23), and it was because of his obedience that the Messianic line was preserved, for it
was through his generosity to the poor that he met Ruth, his wife and King David’s great-grandmother.
The early church was marked by the willingness of its members to sell their possessions and provide for
the poor. Paul, James and John all exhorted believers to make sure the poor were looked after. While it is
true that our taxation system takes money from the wealthy and redistributes it to the poor, it does so in a
very inef cient manner, with enormous sums draining into bureaucratic management of these programs,
and what the poor receive is often insuf cient. Gifts to the poor should be made, as Jesus directed, in a
way which conceals the identity of the giver and receiver alike, to preserve the dignity of those receiving
help.

Offerings, not tithes, maintained the tabernacle and the temple. The Old Testament is clear that none of
the tithes were used to construct or maintain either the tabernacle or the temple. These were funded
completely through offerings. Today we have no temple, although we do have church buildings. The
principle seems to be that the tithe was used exclusively for the care of people, rather than the
construction or upkeep of buildings. We should keep this in mind and apply it accordingly. If everyone
tithes, it only takes ten families to support an eleventh family at the average level, or perhaps several
more families to give “double honor.” Tithes above this are sometimes devoted partly to building
purposes. If this is the case, we could consider redirecting these tithes to the support of people, whether it
be locally, regionally or overseas. If we are undertaking a building project, we could consider trusting God
to nance it through a separate offering.

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And in fact, such offerings often do support most building programs. Churches should remember,
however, that it might be a good idea to follow this principle through once the building program is nished.
Why not trust God to nance the maintenance and upkeep of the building from offerings also? Churches
often wind up going into debt and funding the mortgage payments on the nished building or extension
from the tithes, robbing from the support of people, and this is wrong. In general, the church should make
the support of people its priority, ahead of the construction and upkeep of buildings. We do not need a
physical temple today in order to ful ll God’s law. Buildings are purely functional, and have no spiritual
signi cance. Why is it that believers often feel that without a church building, they do not have a proper
church! In fact, we only need a building if we cannot ful ll the speci c mandate God has given in our
community without one. And if we do, that’s ne, but let’s not re the pastor so we can have a building!
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Offerings support special projects in other places. Although the New Testament does not say a lot about
offerings, it does indicate that they were taken up. Money was collected in some churches for the support
of other churches which were in need (Ac, 11:27-30; 1 Cor. 16:1-4; 2 Corinthians 8-9). Whether this
money was directed toward care for the poor in those churches or used in other ways is not clear.
Offerings also supported the ministry of Paul and his apostolic team (Phil. 4:14-19). It is certainly
legitimate to take up offerings, where the Spirit leads, in support of believers in other localities or nations
with a demonstrated nancial need.

Offerings support the Ephesians 4:11 apostolic team. Offerings also supported the ministry of Paul and
his apostolic team (Phil. 4:14-19). Churches nd it easier to support the ministry of local leaders who give
back to the same church members who contribute to their support. It goes more against the grain to
support the ministries of those traveling among the churches and throughout the world to extend the
kingdom. Yet it is those very ministries (apostle, prophet, pastor, evangelist and teacher) who are the
foundation of most church planting in the world today. Offerings are still a great way to support leaders in
this capacity and ensure these vital ministries are able to function effectively for the advance of the
kingdom.
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 A GUIDE TO BIBLICAL GIVING
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Lesson 3

Breaking the poverty spirit

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In 2 Corinthians 8-9, Paul deals with the crucial impact our attitude or mentality toward money has upon
our giving. In this discussion, he gives some keys as to how not just our giving, but our nances in
general, can be set free from the curse and come under the lordship of Christ.

He sets the stage by reminding the Corinthians of the attitude of Christ, who “though he was rich, yet for
your sake he became poor, so that you through his poverty might become rich” (2 Cor. 8:9). This
establishes the rst signi cant point: God is a giver. God is a giver because he has no needs. He lives in
an in nite abundance and loves nothing more than to give generously. We became rich because of what
Christ gave to us. Put another way, whatever we have is a gift from God: “What do you have that you did
not receive? If then you received it, why do you boast as if you did not receive it?” (1 Cor. 4:7). Translated
into nancial terms, the material wealth we have is not ours to possess but to steward. We are here as
managers of wealth God has entrusted to us for a season, and we will at some point have to give account
to him for our management of his property. Jesus compared us to tenants looking after a vineyard. If we
do not tend it properly on behalf of the owner, he will throw us out and rent it to other tenants instead
(Matt. 21:33-41). Jesus also compared us to managers serving the absent master’s household, who will
have to give account on the master’s return (Lk. 12:42-48).

This brings us to an important point: When God brings people into his kingdom, his desire is that they
become like him. Good managers will handle their master’s nances the same way the master would -
not by hoarding, but by giving, not by sel shness, but by generosity, not by accumulating, but by
investing, not by focussing on enriching themselves, but on how they can use resource to further the
kingdom. As long as we do this, God himself will give us more seed to sow than what we have given:
“And God is able to make all grace abound to you, so that having all suf ciency in all things at all times,
you may abound in every good work” (2 Cor. 9:8). To “abound” means to over ow, to have enough for our
own needs, and then lots left over for kingdom purposes. That may mean tithes or offerings, or it may
mean an investment into a business opportunity which will serve to glorify God in the community as it is
managed to his honor and by his standards. That is why wherever the gospel goes, it brings prosperity to
the business life of nations. God is not speaking just about offerings, but about our whole handling of
nance. God wants a people who live in an assurance of supply. We are to become like Christ, who gave
everything in order to enrich us. Yet in returning to the Father, he wound up with as much as he ever
began with in his possession of the in nite resources of God.

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Fallen human nature, on the other hand, operates out of a mentality of need. It de nes us as people who
never have enough. Even though God clearly told Adam and Eve that they had all they needed, they did
not believe it. The serpent succeeded in causing them to ignore the vast provision and blessing God had
poured out on them, and to focus on the one thing God said they could not (for their own protection) have.
The serpent then suggested to Eve that she needed to take action to make up for this lack. At that
moment, the poverty spirit entered the human race. No matter how much we have, it is never enough. All
we can see is what we do not have. And we are continuously compelled to try to get it. This establishes a
second point: whereas God is a giver, fallen men and women are takers. No matter how much we have,
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 rarely are we content with our present situation. A poverty spirit or mentality of need is never satis ed.
John D. Rockefeller was the richest man in the United States, yet when asked what was the best million
he had ever made, gave the answer: “The next million.” The difference between the person with a
kingdom attitude and the person with a poverty spirit is summed up in this verse: “One gives freely, yet
grows all the richer; another withholds what he should give, and only suffers want” (Prov. 11:24).

God wants a people who have moved from a mentality of need to an assurance of supply. Writing to the
Philippians about a time of relative lack of nances in his life, Paul was careful to add this comment: “Not
that I am speaking from being in need” (Phil. 4:11). What he means is: “Not that I am speaking out of a
poverty spirit or mentality of need.” In verse 12, he says he has found the secret of living through both
abundance and need, and in verse 13 he reveals this secret: “I can do all things through him who
strengthens me.” When we keep our eyes xed on the Provider, then all else falls into place. Thus Paul
can promise the Philippians: “My God will supply every need of yours according to his riches in glory in
Christ Jesus” (verse 19). Paul never thought of himself as poor. Lack of nances became an opportunity
to nd satisfaction in what he had, and to witness once more the never-failing provision of God.

We can never learn to steward our nances the way God wants us to unless we have crossed this great
divide between the poverty mentality and the assurance of God’s supply. People who think they are poor
(regardless of their actual income) will never have a healthy, Biblical attitude toward money. They will be
tight sted and stingy. They will dwell in self-pity. They will be continuously fearful of nancial disaster.
They will underestimate what they have and overestimate what others have, and then be envious of those
they think have more. They will feel the world owes them, and will be ungrateful to God for what he has
given them.

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Whatever they receive is never enough. They will never be able to give generously, and will always be
thinking of what they are having to do without because of what they have given. That is why Paul says:
“Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a
cheerful giver” (2 Cor. 9:7).

Thus understood, Paul’s dealings with the Corinthians here give us not just a basis for giving but a basis
for living. Our whole attitude toward nances, not just tithes and offerings, needs to be set free from the
poverty curse and placed squarely on the shoulders of the all-suf cient Christ. Thus we might consider
avoiding use of the words “I cannot afford it.” Why? The words can re ect a negative attitude toward the
goodness and provision of God. They can show that a person’s thinking is based on a poverty mentality.
We might be saying, “I don’t have enough,” and (as we breathe a few deep sighs of self-pity), “I likely
never will have enough.” Instead, we should look rst at what God has graciously provided for us. Then
we can speak of how we are going to utilize the resources the Lord has given to us rather than think
wistfully or enviously of what he has not. If we feel there is a genuine need in our lives, we should express
a trust toward God that he will supply it. Before complaining to others about our nances, we should
advertise our need to the Lord, and listen to his reply. If it is appropriate to ask others to pray for our
needs, or even to approach others for nancial help, we should do so with a healthy attitude, rather than
one of self-pity or bitterness toward God, or one expressing a demand that others help us because we
see them, not God, as our supply.

The fact remains, however, that we all have limited nancial resources. It is certainly right to ask for
prayer when we are in need, to be open to nancial counselling, and even to accept nancial help when
appropriate. The important point is our attitude. I need to see that all my resources come from God. God
is my employer, and God is my supply. As my “banker,” God has an in nite amount of credit at his
disposal. Some faith teachers have misunderstood this to mean that limitless amounts of money are
therefore available to us, and all we have to do is to order up what we want. This sets us up for
disappointment toward God and envy toward others when we do not receive the abundance we have
asked for. But we need to factor something else into this equation. God has a plan for our lives. He sees
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 what it will cost for us to do everything he has called us to do. And he is ready and able to foot the entire
bill. God’s will, done God’s way, will never lack God’s provision, as the great missionary statesman
Hudson Taylor said. But God’s will is different for each person. So is the degree to which he releases
nance. Jesus clearly taught that some receive one talent, some two and some ve (Matt. 25:14-30). Do
not be drawn into comparisons between how much someone else

16

has and how much you have. Rejoice in the abundance God has given to your friend. Some are called to
be wealth-generators for the kingdom, and if their lifestyle is a little above average, the real point is the
attitude toward the wealth they are generating, not the fact that more of it is passing through their hands
than yours or mine. If that requires them to have a larger house, a bigger of ce, a better car or higher-
grade seats on the plane, so what? But for those who have abundance, know that God requires a more
severe accounting from you for what he has entrusted to you not to possess, but to steward for his glory
and kingdom. God has set different tasks before each person, and those tasks require different
resources. He expects a far greater material harvest from the one with ve talents than the one with only
one. The bottom line is this: God’s desire is to provide nancially for whatever it takes for an individual to
do his will in their lives.

Whoever I am, therefore, I can look on my nances as the suf ciency which God has released for me to
steward as I live in his never-failing supply, rather than that which I need to scrape and scrimp and
scrounge in order to keep my head above water.

Here are four practical points about nance to keep in mind:

First, we are always stewards, never owners. God himself determines what he entrusts to us, and will
require an accounting when we return it to him.

Second, a poverty spirit (“I never have enough”) puts a wall of unbelief and ingratitude around our
nances. It warps our picture of God and prevents him from releasing his supply into our lives.

Third, we must destroy the fantasy we have lived in since the fall - that unlimited possessions bring true
happiness - and we must remind ourselves that true riches are not material at all: “The things that are
seen are transient, but the things that are unseen are eternal” (2 Cor. 4:18).

Fourth, we must understand that because the love of money is a root of all evil things (1 Tim. 6:10), God
may well entrust us with more nance only as our character is strengthened, thus reducing the risk that
we will be drawn aside from Christ by an overabundance of wealth. Jesus was speaking of nance when
he said that he who is faithful in a few things will be entrusted with many things (Matt. 25:21, 23).

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If God’s people had a right attitude toward nance, there would be no more material problems in his
kingdom, as his supernatural supply would be released abundantly into the church. And then, the world
will come us looking to us for help! By God’s grace, that day will come.
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