I. Importance

God would teach His people in all ages that in giving we receive. Prov. 11:25 expresses a timeless principle: "The liberal soul shall be made fat. " This applies equally to the local church.

II. Old Testament Teaching

A. Statement - Four procedures given to Israel: animal sacrifice, circumcision, sabbath, tithing.*

*(Note: Since all four procedures mentioned in II.A. are fulfilled in the person of Christ - I Cor. 5:7; Gal. 5:2; Col. 2:16-17; Heb. 7:5,12, and since no NT passage commands tithing, and there is no example of any NT believer tithing, and the only mention of tithing since Pentecost (Acts 2) is in Heb. 7 as a demonstration of the inferiority of the Levitical system, we therefore conclude that tithing pertains to the nation of Israel, and has not been given to the NT believer. Rather, giving is to be a matter of communion between the believer and his Lord and should be carried out in accord with the principles of Scripture as outlined below. When the Christian begins to see himself as a steward of God's things, it will in many cases require an adjustment in his giving to God. )

B. Principle of Action - LAW: the tithe, i.e. , 10% belonged to God, cf. Mal. 3:8

III. New Testament Teaching

A. Statement

I Cor. 6:19-20 The Christian belongs to God; our possessions are His; we are to hold and use them for Him and we are accountable to Him.

I Cor. 4:1-2 Steward: one entrusted with the management of property, finances, or other affairs not his own.

B. Principle of Action

GRACE: a private matter of fellowship with the Lord.

IV. Application within the Assembly

A. Gathering

1. Systematic - I Cor. 16:2 (Lord's Day)
2. Everyone - I Cor. 16:2
3. Private deposit - I Cor. 16:2 "in store" (not pledges) No collection when the work begins.
4. Proportionate - Acts 11:29; I Cor. 16:2
5. Willing - II Cor. 8:3, 12
6. According to one's purpose of heart - II Cor. 9:7 (Not to be swayed by emotional appeal, begging, letters, etc. )
7. Not by command, of necessity or under pressure - II Cor. 9:7
8. Cheerfully - II Cor. 9:7
9. Test of giving: Who is the real profit gainer? See Acts 5, Annanias and Sapphira: giving with ulterior motives.
10. Scripture never gives authority to appeal to the unsaved for the support of the Lord's work - III John 7, 8.
11. Our Pattern - Christ - II Cor. 8:9

B. Holding

Many Scriptures describe the faithfulness necessary to hold what God has entrusted to stewards so that these good things can be applied to the right need at the right time. Matt. 13:52; Lk. 14:28- 30; II Cor. 8:14; Ps. 112:5

C. Dispersing

Scripture provides a number of examples of the worthy use of funds in the work of God:

• the poor, Gal. 2:10
• widows, I Tim. 5:3- 16
• servants of God; missionaries at home and abroad, Phil. 4:10- 19; I Cor. 9:7- 18
• expenses of the local assembly, Acts 6:1-7; I Tim. 5:8

D. Summary

Scripture makes provision for honest handling of assembly funds (II Cor. 8:19-21) and quiet setting aside of fellowship gifts for specific needs, I Cor. 16:2. However, the idea of churches appealing for money, fund-raising projects, pledges, "faith promises", complex church budgets, deputation, missionaries 'getting up their support' etc. , are nowhere found in Scripture. Indeed, the apostles carried out an extensive outreach program lasting for years and covering thousands of miles without a single mention of personal financial need. Let us learn to share with those today who continue to look to the Lord alone for the supply of every need.

V. Rewards of Good Stewardship (from II Cor. 8 and 9)

A. Pleases the Lord

B. Relieves the needy

C. Provokes gratitude

D. Provokes prayer

E. Increases capacity for further giving

F. Brings eternal fruit, cf. Prov. 3:9-10