Num. 18:21-32; Deut. 14:22-27; Mal. 3:8-10; 2 Cor. 8:1-15; 9:5-15
October 01, 2000
New Covenant Giving
Last week we looked at Jesus’ words concerning the first of three pillars of piety and His Spirit working through His infallible Word impressed upon our hearts that we are to give our lives in selfless abandonment to the glory of God in Christ. Whatever our charitable gift, it is to be given not out of concern for what others think, but so that God would receive all glory from it. Our charitable gifts may be in the form of money, food, a helping hand, or whatever is necessary to help someone who is unable to help himself.
One aspect of our piety before God is our giving to the work of the Lord. In our church, we have two specific opportunities to give. The first is our general budget requests, which provides support for the continued ministry of Word and Sacraments, whether here in our church or throughout the world in local and foreign missions (Phil 4:15-16; 1 Cor. 9:1, 4-7, 11; 1 Tim. 5:17). The second opportunity is our Deacon’s offering, which is now received monthly at the Lord’s Supper, to help the poor and needy (Acts 2:44-45; 4:34-5; 20:35b; 2 Cor. 9:8; Heb. 13:16). Both of these offerings are spoken of in the New Testament as worthy offerings of the Church of Jesus Christ.
But how is the ministry of the Word and Sacraments and the resources for the poor to be supported in the New Covenant? What is the basis for our giving as recipients of the Kingdom of Heaven in Christ Jesus? Surely every Christian desires to support the ministry of the Lord’s work. We have been so blessed by the Christ giving us these wonderful gifts that our joyful heart filled with gratitude wants to give so that others might receive the grace of God. There is no other means that Jesus has chosen to provide support for His work than through the means that He has given to His people. Very simply, as God’s people, with hilarious joy, we are privileged to give God’s money to God’s work. But how do we as New Covenant, Kingdom citizens determine how we are to financially support the Lord’s work? Of course, even this subject needs to be considered within the flow of redemptive history.
One answer that many Christians have relied upon is to simply go back to the Old Covenant Mosaic economy and adopt the manner in which Israel supported the work of the Temple. In the Old Covenant administration, the Israelites were commanded to give a tithe, or 10%, of their produce or livestock to support the Temple ministry. The primary tithe was involuntary and was to be given by eleven of the tribes of Israel to support the one tribe, the tribe of Levi. Because the Levites were to labor in the Temple and they did not own any land as an inheritance, they could not support themselves by laboring on the land. So God provided for their needs by each of the other eleven tribes giving a tenth of their produce and livestock to support the Levites. This tithe was required and several of the Prophets, including Malachi which we read from earlier, rebuked the Old Covenant people for not being more faithful in their obligation to the Temple. When Malachi for instance tells the people that they are “robbing God” by not giving the tithe, the reason such strong language could be used is because the tithe was a requirement of the people to support the work of the Temple. In fact, God tells them to bring the tithe of produce and livestock into the storehouse, which is a reference to the Temple. This was the primary tithe of the Old Covenant people.
There were other tithes that were imposed upon the people in the Old Covenant, including a “festival tithe” which the people gathered in order to eat in the presence of the Lord, which we read about earlier this morning (Deut. 14:22-27). Some have called this a “eucharistic tithe or meal” (Verhoef, 116).
There are several aspects of these tithes that we should consider as we attempt to understand this method of giving within the flow of redemptive history.
1. First, these tithes were involuntary. They were mandated by God to support the work of the Temple. Though there were freewill offerings in the Old Covenant, these were required. To not give them was an act of disobedience and broke the covenant. As we saw in Malachi, the blessings given to the theocratic land of Israel were tied to their obedience in giving the tithe.
2. Second, these tithes were tied to Temple ministry and the ceremonial aspects of the law. Whatever we do with the Temple and the priests under the New Covenant affects every aspect of that old administration, including the tithe. The tithe supported the Temple and just as the Temple finds its fulfillment in Christ, so does the manner of supporting the Temple. This is the message of Hebrews. As Rev. Jack Peterson has said, “To return to the ceremonies and prescriptions of the old covenant is to return to weak and beggarly elements” (Peterson, 8). To go back to the tithe of the Old Covenant would be similar to placing an altar in our sanctuary and begin sacrificing bulls and goats.
3. Third, Israel was a theocracy so that both the civil and sacred aspects of the Kingdom were blended together in the nation. So the Levitical tithes were precursors to our income tax today. Smaller taxes were added to this primary tithe or tax so that the Israelites were being taxed around 20 to 30 % of their annual income. (As an aside, it is interesting to note that the average American pays between 20 to 30% of his income to the federal government, not on the basis of the Old Covenant theocracy, but simply because that is what is needed to support a government by its people). We need to stress that we, in America, are not a theocracy and these promises of tithes and blessings are no more for us than they were for other nations during the days of Israel’s history. Babylon and Egypt were not being promised blessings if they sent their annual tithes to the Temple. This was only for those covenant people under the Mosaic administration.
For instance, Malachi 3 is not applicable to any other nation than Israel. To apply Mal. 3 to the modern nation is to ask for common grace blessings based upon uniquely redemptive grace promises.
The Law of Tithing no longer applies to us anymore than the law which tells us that we are forbidden to plant two kinds of seeds together or wear garments with two kinds of fabrics (Deut. 22:9, 11).
Now some have tried to demonstrate that the law of tithing is an eternal commandment based upon the fact that Abram (Gen. 14:20) and Jacob (Gen. 28:22) both mention tithing before the Mosaic administration. However, in both cases we do not have a commandment given that made the tithe normative for all people nor do we have any information that either Abram of Jacob ever did this a second time. Abram was even tithing spoil from war, not the produce from his land. What he tithed wasn’t even his.
But if we were to base our argument for tithing on such pre-law examples, then why don’t we also offer animal sacrifices or ceremonially circumcise our male children as the Patriarchs did. Very simply, these practices were subsumed under the Mosaic economy and when Israel completed its purposes, so did these ceremonial aspects of the Law.
We might also look at Jesus’ rebuking of the Pharisees for their hypocritical practice of tithing. In Matt. 23:23 for instance, Jesus rebukes the Pharisees for tithing to the nth degree and yet they neglect the weightier matters of the Law of Moses. Jesus goes on to tell them that they should have obeyed the Law of the Tithe and at the same time the weightier matters, such as justice, mercy and faith.
But again, notice that Jesus is speaking to members of the Old Covenant administration who remained under that Mosaic Covenant which did not end until the resurrection of Christ. Therefore as Rev. Jack Peterson has summarized, “the tithe was part of the old covenant legal system and is not binding on believers under the new covenant” (Peterson, 9).
So if the tithe is no longer the measurement of how we are to give to the Lord, and yet we know as new covenant members that the Lord’s work continues to be financed by us, how are we to know how we are to give? What is the measure of our giving to be?
Paul, in 2 Corinthians, gives us the new standard for our giving in the New Covenant: 2 Cor. 8:8-9. Jesus Christ has “graced” us by sacrificing His own life that we might enter into the riches of glory.
Now because we have received grace, it is out of the abundance of grace that we now live. Paul even tells us that God is able to make all grace abound toward us (9:8). NB: God gives to us so that we might give to others. It is out of this abundance of grace, that we now give to others (8:7). Therefore, we now give sacrificially, even as Christ sacrificed for us. We might even say we should give liberally (9:6, 13). Our giving should be “cross-shaped.” We have the joy of following out Savior in giving ourselves sacrificially in the area of giving as Christ gave for us. Thanks be to God that Jesus Christ did not limit His giving to 10 %. Rather, He gave all so that we might live in glory.
Because we follow our Savior in giving sacrificially, we do so joyfully (9:7). We give with hilarious joy because we are privileged to follow Christ in our giving.
Paul even points out that the collection of these gifts should be taken up on the first day of every week, or Sunday (1 Cor. 16:2). Therefore, our giving should be done regularly.
Our giving should be proportionately, or in other words, as God as blessed us (1 Cor. 16:2; 8:3, 12-13). God has given some people in His Kingdom much more resources that they are able to given more. Some He has given very little, and they may not be able to give as much.
Finally, giving is not done under compulsion or duty or obligation. The basis of our giving is out of a heart filled with grace. We have died to the law and it no longer stands over us to condemn us. But we now live out of grace. Therefore we give not under obligation or necessity (9:5, 7) but out of the fullness of grace. It is always freely given (8:3, 12).
Now, someone might say if you make grace and not duty the basis of giving that will just encourage people to keep all money to themselves and do with it what they will. Interesting that that is the exact same argument that Paul presupposed some would give when he told them in Romans 5 that we are saved by grace and that where sin abounds, grace super-abounds. Remember, Paul says some will say “shall we sin that grace may abound?” But you see that is the thinking of this world, not the age to come that has come upon us in Christ. This is not heavenly wisdom. This is not the thinking of Kingdom citizens. Did Christ keep it all to Himself? Did Christ merely give 10%? No, Jesus gave out of the abundance of His mercy and grace. He gave all. Therefore, now that our life is hidden in Christ and we now have His life, we give as He gave.
Therefore, we could summarize New Covenant giving in that being freed from the Law of the Tithe we will give sacrificially, as we are able, not grudgingly or under compulsion, but freely and willingly. Our giving will be regular and proportionate, as God has given to us. For some this will mean much more than others, and some considerably less – but grace is always the basis of our giving. And because grace is the reason for giving, it will always be done with great joy that we might give even as Christ has given to us.
– Amen! SDG –
