Grace: A New Standard for Giving
SPEAKER: Michael P. Andrus
Introduction: I think it’s been over three years since I last stepped out of a series to preach a stewardship sermon. I am not even doing that today. I am stepping away from Galatians, but I am not departing from the theme of Galatians, which is grace. We have been studying how grace informs our theology, how it affects both our salvation and sanctification, and how it impacts our homes and our churches; today I want us to see what it does to our giving.
Let me be honest with you regarding why we are doing this. I could just say, “because it is biblical,” but that wouldn’t explain why we are doing it now. I am doing it now because we are standing on the threshold of a major new era for First Evangelical Free Church. In a few weeks we will move into our new building, where we will have opportunities to expand our ministry which we never dreamed of until recently. But between now and then we have a significant need that everyone of us needs to take seriously.
The issue is not, “Do we have enough money to pay the bills or pay salaries?” Frankly, our general fund is in excellent shape, and we will end the year in the black, as we have every year in the 16-year history of the church. But between today and December 31, we need a minimum of $600,000 in the Ministry Expansion Fund. A million would be even better. I believe that is well within the ability of this congregation, but the fact that we have not harped on giving may have led some to believe the building fund is in great shape and we don’t need everyone’s participation. This may especially be true for the five hundred or so new people who have joined our ranks during the past three years, during which we have been involved in this Ministry Expansion effort.
Today I want to set the record straight–we do need you! We need everyone who calls First Free “home” and who receives his or her primary spiritual food and fellowship here to join with us in meeting this challenge.
I want to clarify what the challenge is. It’s not just the challenge of meeting our budget for the new building. Six hundred thousand or so will do that and enable us to move in without violating the borrowing cap we agreed to. But we also have the challenge of a 20% increase in next year’s budget, as expenses will go up significantly in the new building due to utilities, maintenance, mortgage, etc. In addition, if the new building enables new growth, which is likely, there will be new staffing needs.
Furthermore, about 20% of the new building will be unfinished space when we move in. Already we are wishing that space was available. For example, the future chapel, seating about 250, will be an ideal place for seminars, weddings, funerals, prayer meetings, etc., but it cannot be completed unless we finish this year in good shape and demonstrate over the coming months that we can cover the increased costs of the new building.
We also have significant ministry plans for missions and church planting. Our leaders would like to see our investment in outreach double in the next three years and double again in the following three years. But all this is predicated on the continued faithful, sacrificial giving of our core people andthe addition of many givers from among those who have joined our ranks in recent years.
My sermon title today is, “The Pursuit of Excellence in Grace.” The verse I have chosen as my theme verse is 2 Cor. 8:7: “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.” I think Paul chose his words carefully. Giving is no longer a matter of law; it is a matter of grace. And my goal this Sunday and next is to help us understand what it means to excel in the grace of giving. Let’s begin with the fact that …
The old standard for giving was established in the Law of Moses.
We have observed often in our study of Galatians that God’s people in the OT lived under a legal code that had a rule or regulation for nearly everything in life–from the food they ate, to the clothes they wore, to the days they worshiped, to the feasts they celebrated. The Law also included specific instructions regarding their stewardship, their giving practices. The first thing we discover when we study OT giving is that …
Tithing was mandatory. (Lev. 27:30,32,34) Listen as I read from Lev. 27:
“A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD…. The entire tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD…. These are the commands the LORD gave Moses on Mount Sinai for the Israelites.”
The word tithe means “a tenth,” and Israelites were expected to give 10% of all their income, whether cash, property, herds, or capital gain, to the Lord. These tithes went to the clergy, the Levites (who, in turn, tithed 10% to the High Priest), and they financed the worship and religious education of the people. In addition, however, a second tithe was brought to Jerusalem for the Lord’s feasts. Interpreters are virtually unanimous in their understanding that Deuteronomy 14:22-27 speaks of a second 10% that was to be brought to the Central Sanctuary. Then Deut. 14:28 indicates that every third year a third 10% was to be given for the Levites and the poor.
The result was that the mandatory tithes on every Jewish family added up to an average of 22% a year! If one is going to follow the Old Standard for giving, he has no right to be satisfied with a 10% contribution of his net income. The Law asked for 22% of the gross! This helped pay for the Jewish welfare system, so it’s not strictly comparable to the contributions one might make today to one’s church. But even if you counted the Social Security tax you pay, you’d still have to give 15% of your gross income in order to meet the minimum requirements under the Old Standard!
But it’s tougher than that! In addition to the tithes that were mandatory …
Offerings were volitional. (Deut. 12:6). That is, a person was encouraged to give free-will offerings besides the tithe. Deut. 12:6 indicates that there were several kinds of additional free-will offerings one could bring. For example, it mentions burnt offerings and sacrifices, special gifts, and freewill offerings besides tithes. As one can see, a generous Israelite could end up giving a very sizeable percentage of his income to the Lord. But there’s still another point that needs to be made, namely that …
The attitude had to be right, or the rite was unacceptable. (Matt. 23:23) The first chapter of Isaiah is just one of many passages where God scorns the offerings of His people. He commands them to give, but then He says their giving makes Him sick. Listen to the prophet, as he refers to the Israelites in blistering terms:
“Hear the word of the LORD, you rulers of Sodom; listen to the law of our God, you people of Gomorrah! {11} ‘The multitude of your sacrifices—what are they to me?’ says the LORD. ‘I have more than enough of burnt offerings, of rams and the fat of fattened animals; I have no pleasure in the blood of bulls and lambs and goats. {12} When you come to appear before me, who has asked this of you, this trampling of my courts? {13} Stop bringing meaningless offerings!’”
This is addressed to God’s own people, though He refers to them as Sodom and Gomorrah. The problem is that the people were trying to keep the Law of Moses while exhibiting no real heart for God. There’s nothing more nauseating, really, than to see a person go through religious motions when it’s all hypocritical. Jesus found the same thing in his day. That’s why he told the Pharisees that tithing, even under the Law, involved more than giving a certain percentage of one’s income to the Lord. Listen to His words in Matthew 23:23:
“Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cummin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former.”
One can almost see these Pharisees getting down their spice racks and counting out 10% of the dill seeds so they could bring them to the temple. They were meticulous, super-meticulous, about meeting the requirements of the law of tithing. However, when it came to justice and mercy they were like hardened criminals. Note that Jesus doesn’t criticize their scrupulosity so much as their inconsistency. Tithing, even under the Law, was useless if not accompanied by godly actions.
And finally, we must note that under the Old Covenant, …
Failure was costly. (Neh. 13:10-13; Mal. 3:8-12) It has always been costly to violate God’s laws, even His laws regarding giving. Let me remind you of two passages we studied last summer–passages which addressed the tragic and costly results of the failure to tithe. Do you remember Mal. 3:8-12?
“Will a man rob God? Yet you rob me. ‘But you ask,”How do we rob you?” ‘In tithes and offerings. {9} You are under a curse—the whole nation of you—because you are robbing me. {10} Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,’ says the LORD Almighty, ‘and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it. {11} I will prevent pests from devouring your crops, and the vines in your fields will not cast their fruit,’ says the LORD Almighty. {12} ‘Then all the nations will call you blessed, for yours will be a delightful land,’ says the LORD Almighty.”
The Jews of Malachi’s day were suffering drought and crop failure, and the prophet traces it directly to the fact that they were not being faithful with their tithes and offerings. In Haggai 1:3-11 the word of the Lord rebukes the people for the excessive attention they were giving to their luxurious homes while the temple remained uncompleted. God again drew a direct connection between their financial woes and their failure to tithe.
Allow me to summarize: under the OT standard of giving tithes were mandatory (approximately 22% of total gross income), offerings were volitional, the attitude was as important as the action, and failure was costly.
But with the death of Christ, a new era was introduced and with it, a new standard of giving. We’re talking about the era of grace. I quote once again John 1:17: “The Law was given through Moses; grace and truth came through Jesus Christ.” With the coming of Christ God began treating His people as adults rather than as children, as free people rather than as slaves. Whereas they once were told exactly what they could eat and what they couldn’t eat, they are now told, “eat anything you want, but be sure to give thanks for it.” Whereas He once told them to worship on Saturday and observe all the feast days, He now told them to take one day for rest and worship, but it could be whatever day they wanted. In giving too, God offered a new standard: the tithe is no longer the standard for faithful giving.
Do you have any idea how often tithing is mentioned in the NT? Four times, and two of the four are from parallel passages in the Gospels. In both Matthew 18 and Luke 11 we find the same reference to the Pharisees tithing their mint and dill, which we read a few moments ago. Then in Luke 18 we have the parable of the Pharisee and the Tax Collector. It’s short, so I’ll just read it:
“Two men went up to the temple to pray, one a Pharisee and the other a tax collector. {11} The Pharisee stood up and prayed about himself: ‘God, I thank you that I am not like other men—robbers, evildoers, adulterers—or even like this tax collector. {12} I fast twice a week and give a tenth of all I get.’
{13} But the tax collector stood at a distance. He would not even look up to heaven, but beat his breast and said, ‘God, have mercy on me, a sinner.’ {14} I tell you that this man, rather than the other, went home justified before God. For everyone who exalts himself will be humbled, and he who humbles himself will be exalted.”
Isn’t it interesting that in all three of these passages the one who is tithing is a proud Pharisee, not a godly believer. Those who preach tithing today are quick to point out that Jesus told the Pharisees who were counting out their dill seeds they should have paid attention to the more important matters of the Law, without neglecting the tithe. But I would respond that those Pharisees were still under the OT law, because Jesus had not yet died; He had not yet nailed the Law to His Cross, as Colossians 2:13,14 says: “He forgave us all our sins, {14} having canceled the written code, with its regulations, that was against us and that stood opposed to us; he took it away, nailing it to the cross.”
The only other mention of tithing in the NT besides these references to ungodly Pharisees is in Hebrews 7, where we are told that Abraham paid tithes to Melchizedek 4,000 years ago. That’s it. That’s the entire sum of what the NT teaches about tithing. In all the Epistles of Paul, James, Peter, Jude, and John, through to the end of the Book of Revelation there is not a single exhortation to tithe, not a single example of anyone tithing, and not even a mention of the word “tithe,” except for the historical reference to Melchizedek in Hebrews.
Now that fascinates me and, I think, demands an explanation. How is it possible for a principle as important as tithing seems to be in many churches today to be mentioned only three separate times in the whole NT and be totally ignored in the Epistles, which are the handbook of the Church? Maybe a better question to ask would be this: “How did an OT law that is virtually absent from the NT become a requirement in thousands of our churches?” I’ll tell you how: because legalism is lodged very deeply in our hearts. We would much rather have a precise rule to live by, even if we must borrow it from the Law of Moses, than to live by the grace principles of the NT.
Well, that brings us to our second major point this morning:
A new standard of giving is introduced in the New Testament–the Grace Standard.
The best way I know to share the grace standard is to do so comprehensively, i.e., to share all the NT guidelines for giving. Some of these will overlap with the Old Standard, but some will break totally new ground. Turn with me to 1 Cor. 16, where we find our first four guidelines:
“Now about the collection for God’s people: Do what I told the Galatian churches to do. {2} On the first day of every week, each one of you should set aside a sum of money in keeping with his income, saving it up, so that when I come no collections will have to be made. {3} Then, when I arrive, I will give letters of introduction to the men you approve and send them with your gift to Jerusalem. {4} If it seems advisable for me to go also, they will accompany me.”
The first guideline is simply …
Give. I offer this first because there are some Christians who have claimed an exemption from this responsibility. They are conscientious objectors when it comes to stewardship. Frankly, I don’t see that as an option. We just read, “On the first day of every week, each one of you should set aside a sum of money.” I assume that means everyone old enough and intelligent enough to read or hear the Word of God. I think it includes old and young, rich and poor, clergy and laity–everyone. But someone may say, “I just can’t spare anything right now. We have a new baby; I’m going to school; I’m unemployed, etc.” But 2 Cor. 8:12 says, “If the willingness is there, the gift is acceptable according to what one has, not according to what he does not have.” And everyone has something. Second…,
Give regularly and systematically. In 1 Cor. 16:2 we see that giving is to be set aside “on the first day of every week,” that is, on the Lord’s Day. I have been asked by people, “What if I only get paid twice a month or once a month? Isn’t it OK to give when I get paid?” And the answer is “probably,” but I suspect Paul urges them to give once a week for two reasons that are still valid today. First, it assures regular and systematic giving, and second, giving is a way to express worship, and corporate worship occurs weekly on Sunday. But the key point is regularity. Third…,
Give proportionately. This principle also comes from 1 Cor. 16:2, where Paul says one’s giving should be “in keeping with his income.” Then 2 Cor. 8:11 adds the phrase, “according to your means.” Please realize that this is a new standard which contradicts what was required of OT believers. Maybe a better way to express it is that it transcends the requirement on OT believers. Clearly giving a flat 10%, though it may be a good place to start, does not satisfy the requirement for proportionate giving. Ten percent to a person making $12,000 is a lot more money than 10% to someone making $120,000. The point is that not only should the amount go up as the income goes up, but so should the percentage. Those of us who live under the graduated income tax shouldn’t have too much difficulty understanding the concept of graduated giving. Chris Koerner offered me the following aphorism: “Let your giving reflect your income lest God cause your income to reflect your giving.” I like that. Fourth…,
Give wisely. Paul continues in 1 Cor. 16:3, “when I arrive I will give letters of introduction to the men you approve and send them with your gift to Jerusalem. If it seems advisable for me to go also, they will accompany me.” What he is talking about here is financial accountability. He wants to be sure the money given is placed in good hands for the trip to Jerusalem and that the congregation has approved those who handle it. Paul himself will not even accompanying the offering unless the church is comfortable with the arrangements.
It is heart-sickening to realize how much hard-earned money from Christian people goes to support causes that have no financial accountability or are no longer true to the Gospel. When I was attending graduate school at Southern Methodist University I learned that a fairly significant portion of the endowment of that school still comes from wills of elderly Methodist lay people who leave their money thinking they are supporting the Methodist Church and its mission. They have no idea that SMU is not even religious, much less Christian, and that some departments, like the Philosophy Department I studied in, was staffed almost exclusively by atheists and agnostics.
Even if the organization we choose to support is genuinely Christian in its doctrine and philosophy, we should be cautious about giving money unless we know its financial philosophy.
Does it belong to the ECFA, and if not, why not?
Does it require an annual independent audit?
Who sits on the board of directors?
What percentage of income goes to raising?
You’d be amazed to know how many Christian organizations with fine reputations have a Board of Directors controlled completely by the family of the chief executive, which means he sets his own salaries and perks, controls all the spending, and is accountable to no one. Our giving should be done wisely. Fifth…,
Give joyfully. 2 Cor. 8:2 speaks of the “overflowing joy” that generated the rich generosity of the Christians in Macedonia. And in the next chapter (v. 7) we read that “God loves a cheerful giver.” The word translated “cheerful” in the original Greek is the same word from which we get our English word “exhilarating.” There are many motivations one can have for giving: emotional need, obligation, selfishness (i.e., giving to get), tax benefits, praise, etc. The kind of giver God loves is a joyful giver.
Friends, I believe there is good reason to give joyfully to your church. Think about all that is being accomplished with your giving. Think about the 600-800 children in various parts of this building who are being established in their faith every Sunday morning. Think about the 250 college students who are being touched through our college ministry. Think of the young people who are being challenged to think biblically and to maintain their purity. Think about the people coming to faith in Christ and those who are growing like weeds. There’s plenty of reason for joyful giving!
By the way, if you can’t give joyfully, you can still give obediently. There are times in life when we just don’t want to do what we know we ought to do. The disciplined person does it anyway, and usually he finds that the right emotions follow the right actions. Sixth…,
Give generously. There are examples in both the OT and the NT of generous giving. In Exodus 36 we read that when Moses was building the tabernacle, “the people continued to bring freewill offerings morning after morning…. The people were restrained from bringing more because what they already had was more than enough to do all the work.” When people catch a vision for God’s work, they can hardly be held back from giving.
We see the same level of generosity in 2 Cor. 8:2, where we read again of the Macedonian Christians: “Out of the most severe trial, their overflowing joy and their extreme poverty welled up in rich generosity.” There is, of course, no way this can refer to the quantity of their giving–it must refer to the level of their sacrifice.
Perhaps someone is saying to himself or herself, “I would really like to be generous, but I can’t. I have too many obligations. Perhaps sometime in the future.” Turn over to 2 Cor. 9:8-11 and look at what Paul says to the Corinthians about that very point:
“And God is able to make all grace abound to you, so that in all things at all times, having all that you need, you will abound in every good work. As it is written: ‘He has scattered abroad his gifts to the poor; his righteousness endures forever.’ Now he who supplies seed to the sower and bread for food will also supply and increase your store of seed and will enlarge the harvest of your righteousness. You will be made rich in every way so thatyou can be generous on every occasion, and through us your generosity will result in thanksgiving to God.”
What I read here is that if you really want to be generous, God will enable you to be. He may not increase your storehouse of seed and make you rich so you can live in luxury; but He will do it so that you can be generous. There may be some here today to whom this teaching on generous giving is a whole new idea. If you try it, I suspect you’ll be amazed at how the rest of your money will stretch to meet your needs. Seventh…,
Give voluntarily. It is wrong to give under pressure; instead, God wants us to give of our own free will after thinking through the many options prayerfully and carefully. Clearly that is what is taught in 2 Cor. 8 & 9. In verse 4 of chapter 8 we read of the Macedonian Christians that “Entirely on their own they urgently pleaded with us for the privilege of sharing in this service to the saints.” And in 9:7 Paul instructs the Corinthian believers in this manner: “Each man should give what he has decided in his heart to give.” God wants you to decide–it’s your call–but once you’ve decided He expects you to carry through faithfully, not allowing circumstances to interfere with your resolve.
But Pastor, isn’t that risky? What if someone decides entirely on his own that he will give 1% and that’s all. Sure, I suppose it’s risky, in the same sense that grace is always risky. But I would encourage that person to ask himself or herself, “Do I really think God expects less of me under grace than He did of the Israelites under Law?” I doubt it. Time after time Jesus said to the people of the Law, “You have heard it said … but I say unto you,” and each time He raised the bar, not lowered it. Finally,
Give worshipfully. Paul describes the giving of the Macedonians further in this fashion: “They gave themselves first to the Lord and then to us in keeping with God’s will.” (2 Cor. 8:5) What this teaches is that giving is not ultimately to a church or to a missionary or to a needy person; giving is ultimately to God. He is the source, the provider, and the motivator. And in one sense He is even the recipient, for Jesus said, “Inasmuch as you have done it unto one of the least of these my brothers, you have done it to me.” (Matt. 25:40).
Randy Alcorn writes, “Giving does not border on worship. It is worship, every bit as much as praying or singing a hymn of praise.”[i] Furthermore, giving is most worshipful, not when it is a purely individual matter, as in responding to a plea by mail, but when it takes place in the physical gathering of the saints for worship. I think that is why Jesus said if we are offering a gift at the altar and remember that we have wronged our brother, we are to go and be reconciled before we complete our act of worship in giving. (Matt. 5:23-24) Christian giving has worship implications that are both vertical and horizontal.
Conclusion: Friend, are we excelling at the grace of giving? Are we giving, or are we excusing ourselves? Are we giving regularly or haphazardly? Are we giving proportionately to how God has blessed us, or are we tipping God as we would a waiter? Are we giving wisely or are we responding to emotional appeals? Are we giving joyfully or grudgingly? Are we giving generously or parsimoniously? Are we giving worshipfully or out of habit?
I want to conclude by sharing something I trust will help to prepare our hearts for the Lord’s Table. The Apostle Paul concludes his extensive teaching on stewardship in the Corinthian epistles with these words from 2 Cor. 9: 15:“Thanks be to God for His indescribable gift!” God set the example for grace giving–He sent His one and only Son to die for you. His gift may be indescribable, i.e., human language is utterly inadequate to express it or explain it, but still the human heart can receive it. And we must if we are to experience eternal life. The worst thing that could happen today is for anyone to think he or she could earn salvation by giving more. The gift of eternal life is exactly what it says–a gift. God doesn’t want a gift from you until you receive one from Him. If you have never received God’s indescribable gift, won’t you do so today?
DATE: December 5, 1999
Tags:
Grace
Tithing
Generosity
Stewardship
[i] Randy Alcorn, Money, Possessions, and Eternity.