At first glance, it might appear that God is struggling to fund many programs people claim to execute in His name. “Ministries” abound over the airwaves, soliciting money and offering incentives such as anointing oil, prayer cloths, CDs, books, “club membership”, on-air recognition, commemorative bricks, or the promise of repayment with interest by God—most credit cards are accepted! In my hometown, a preacher laundered drug money through his “church” to finance a huge facility. Meanwhile, across town, another gathering hired a man for $20,000 dollars to “energize” the saints and increase their giving. Is God financially bankrupt? Does He need our financial assistance?
A review of God’s financial portfolio
In Psalms 104:24, we read, “Oh Lord…the earth is full of thy riches.” Just how rich is God? Psalms 89:11-12 tells us: “The heavens are Thine, the earth also is Thine: as for the world and the fullness thereof, Thou hast founded them…” God is rich beyond our comprehension! David recognized God’s wealth, praying in 1 Chronicles 29:10-14, “…all that is in the heaven and in the earth is Thine; …all things come of Thee, and of Thine own have we given Thee.” The truth is, all we are able to give to God was His to begin with!
Old Testament giving: the tithe Tithing (From a Hebrew word meaning “a tenth part”) involved giving a tenth of one’s income or property as an offering to God. The first occurrence of tithing in Scripture is seen in Abram’s offering to Melchizedek (Gen. 14:17-20). Next, we read of Jacob promising to the Lord a tenth of all he received (Gen. 28:22). During the time of the Law, there were three main passages that taught mandatory tithing for the Israelite: Leviticus 27, Numbers 18, and Deuteronomy 12, 14, and 26. The Israelites were instructed to give 10% of such things as the seed of the land, fruit of the tree, corn, wine, oil, herds, and flocks. The tenth portion was allocated to meet the material needs of the Levite, the stranger, the fatherless, and the widow (Deut. 26:12). Tithing was to be done joyfully and with thankfulness (Deut. 12:11f). They were also exhorted to tithe in order to receive the Lord’s blessing (Mal. 3:8-12), although Malachi records their failure (Mal. 3:8).
New Testament giving
In the New Testament, there is no express command to “tithe” or give 10% of one’s property or income. It appears that God is not concerned with a percentage but rather with the heart. Giving was to be done inconspicuously (Mt. 6:1-4), in love (1 Cor. 13:3), cheerfully (2 Cor 9:7; Lk. 19:8), purposefully and voluntarily (2 Cor. 9:7), honestly (Acts 5:1-11), sacrificially (2 Cor. 8:2f), and must accompany practical godliness (Mt. 23:23). This was seen in Jesus’ reaction to the widow’s giving in Luke 21:1-4: “And [Jesus] looked up, and saw the rich men casting their gifts into the treasury. And He saw also a certain poor widow casting in thither two mites. And He said, ‘Of a truth I say unto you, that this poor widow hath cast in more than they all. For all these have of their abundance cast in unto the offerings of God: but she of her poverty hath cast in all the living that she had.’” The New Testament also teaches that giving should be done liberally (2 Cor. 9:6), proportionately (Mk. 12:44), and regularly (1 Cor. 16:2). Giving was a sign of good stewardship (Lk. 16:11), caused “fruit to abound to your account” (Php. 4:17), and was a means of worship or “…an odor of a sweet smell, a sacrifice acceptable, wellpleasing to God” (Php. 4:18). Monies collected were then used to help widows (Acts 6:1-6; 1 Tim. 5:3-16), poor saints (Gal. 2:10; Rom. 12:13; Acts 11:28f), and those devoted to the work of the Lord (Php. 4:16-18; 1 Cor. 9:11f).
God is not bankrupt. The condition of your bank account could never interest Him as much as the condition of your heart. But where is your heart? Giving is meant to be a positive, worshipful outpouring of the believer’s heart to God. “For where your treasure is, there will your heart be also” (Mt. 6:21).