We're going to finish our short series of topical sermons that we've been going through the last few weeks. We'll start Genesis next week and start learning about the Gospel from Genesis. But we're going to finish our series this Sunday. Again, this was a series of just prominent cultural issues and topics that the elders felt we should bring to our attention as a congregation. This last topic that we wanted to address was the importance of giving or tithing. And I don't preach about this often, but we should review it once in a while, because it is an important part of our worship. And the Scriptures teach us many things about the importance of giving or tithing. So that's what we'll be looking at today. So with that in mind, we'll read in 2 Corinthians chapter 9. We'll read the whole chapter. Hear the word of the Lord. Now it is superfluous for me to write to you about the ministry for the saints, for I know your readiness, of which I boast about to the people of Macedonia, saying that Achaia has been ready since last year, and your zeal has stirred up most of them. But I am sending the brothers so that our boasting about you may not prove empty in this matter, so that you may be ready. as I said you would be. Otherwise, if some Macedonians come with me and find that you are not ready, we would be humiliated to say nothing of you for being so confident. So I thought it necessary to urge the brothers to go on ahead to you and arrange in advance for the gift you have promised, so that it may be ready as a willing gift, not as an exaction. The point is this, whoever sows sparingly will also reap sparingly. Whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work. As it is written, he has distributed freely, he has given to the poor, his righteousness endures forever. He who supplies seed to the sower and bread for food will supply and multiply your seed for sowing and increase the harvest of your righteousness. You will be enriched in every way, to be generous in every way, which through us will produce thanksgiving to God. For the ministry of this service is not only supplying the needs of the saints, but is also overflowing in many thanksgivings to God. By their approval of this service, they will glorify God because of your submission that comes from your confession of the gospel of Christ and the generosity of your contribution for them and for all others. While they long for you and pray for you because of the surpassing grace of God upon you. Thanks be to God for his inexpressible gift." This is the reading of God's word. Now let's go to him in prayer. Gracious God and Heavenly Father, we do thank you for your word. We do thank you for the power of your Holy Spirit at work in the midst of us. And we pray that your spirit would work mightily this morning, helping us to understand your word and granting us the grace to obey it, granting us the wisdom to know how to put it into practice in our own situations. And we do pray that you would conform us more into the image of Christ this morning. We pray for this in Jesus' name. Amen. Perhaps one of the most controversial practices in Christian piety is the practice of giving or tithing. Critics of Christianity often see it as a waste of resources on religion. False teachers often exploit people into giving to them for personal benefit or profit. And even many who call themselves Christians do not like the practice of giving. And perhaps one of the biggest problems lying behind all these issues is a problem of idolatry. For thousands of years, mankind has worshipped or trusted in wealth and looked to it as the ultimate source of happiness and security. And Paul warned us about that in 1 Timothy 6.10. He says, for the love of money is a root of all kinds of evil. Money provides power, provides freedom, it provides security. At least those are the lies we often believe about money. But Solomon warned us about this in Proverbs 18. He says, the name of the Lord is a strong tower. The righteous man runs into it and is safe. A rich man's wealth is his strong city and like a high wall in his imagination. That security or power that money provides is imaginary. Wealth can be lost in a moment. It can make you comfortable, but it cannot save you from sin and death. And it brings greater temptations and hardships into your reach. And this problem begins when we forget who it all belongs to in the first place. Psalm 24 says, the earth is the Lord's and the fullness thereof. The earth is the Lord's. Everything in creation, including you, belongs to God. Whatever you possess was put into your hands by God. And He calls you to be a good steward of what He has put into your care. In 1 Peter 4.10, He says there, as each has received a gift, use it to serve one another as good stewards of God's varied grace. But even more, we need to realize that God is a generous God. Now look at what He gave us in the beginning. He didn't have to give mankind a beautiful paradise to live in, did He? He didn't have to give us the whole world. But God lavishly gave us these things and gave us a special relationship to Him as those made in His image. Psalm 8 says, you have made Him a little lower than the heavenly beings and crowned Him with glory and honor. You have given Him dominion over the work of your hands. You put all things under His feet. That's what God has done for man. And even after the fall, when we should have been destroyed for our sins, God chose to be generous. providing blessings in the midst of a cursed world. But most of all, God generously gave His Son, Jesus Christ, to be our Redeemer. God is a generous God, even to those who do not know Him. Jesus said in Matthew 5, verse 44, He says, But I say to you, love your enemies and pray for those who persecute you, so that you may be sons of your Father who is in heaven. For He makes His Son rise on the evil and on the good, and sends rain on the just and on the unjust. And so this context of God as a generous and giving God, and God as the rightful owner of all things, needs to always be in the background of any discussion we have about giving or tithing. Giving to God is always a response and a stewardship of the lavish gifts that God has given to us, especially the gift of his son. Giving is an act of worship and the expression of our devotion to God. So with that context in mind, we're going to look at three main points today about giving or tithing. First, we'll look at the practice of giving in the Old Testament. And then this practice of giving in the New Testament. And then we'll look at some motives for giving. So those are our three main points today. The practice of giving in the Old Testament, the practice of giving in the New Testament, and then the motives for giving. And then we'll look at some more applications after that. So with that in mind, let's look at our first point. And that is the practice of giving in the Old Testament. The first mention of giving in the form of a tithe was Abraham. Now others had offered sacrifices before, like Abel and Noah, but Abraham was the first in scripture that we know of to give a tenth of his wealth to God. This is recorded in Genesis 14. Abraham's nephew, Lot, was captured and Abraham went and rescued him. And in gratitude to God for that deliverance, Abraham gave an offering to a priest of God named Melchizedek. It says there in Genesis 14, 20, that Abraham gave him a tenth of everything. So that's the first reference to tithing in Scripture. Now the next example is Jacob. When Jacob was sent by his parents to live with his uncle, God appeared to him in a vision and promised to be with him and to bless him. And in response to that, Jacob vowed in Genesis 28, 22. He says, and of all that you give me, I will give a full tenth to you. And so both Abraham and Jacob gave a tenth of their wealth to God. Those are the first references we have in scripture to tithing. Later, after God saved Israel out of Egypt, he gave the Law of Moses to Israel, and this provided specific commands about giving. And God commanded three specific tithes. The first tithe was giving a tenth of your crops or your livestock to the priests and the Levites. which supported them as they served in the temple. So for example, in Leviticus 27 verse 32, it says, in every tithe of herds and flocks, every 10th animal of all that pass under the herdsman's staff shall be holy to the Lord. Now, the priests and the Levites did not receive a land inheritance like the rest of Israel. They did not have the ability to provide for themselves. And so they were called to serve in the temple. And the rest of Israel had to provide for them while they served. So that was the first tithe. The second tithe was for the feasts. And we see that in Deuteronomy 14, which you read earlier. You brought a tithe from your crops and livestock to one of the three feasts every year. The feasts were special times of worship where God's people would gather together for several days. And you ate what you brought and shared it with the priests and Levites who couldn't provide for themselves. So we see that in Deuteronomy 14, 26. There he says, and you shall eat there before the Lord your God and rejoice, you and your household, and you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you. So that was the second tithe. And then there was a third tithe for the poor, similar to welfare today. So in Deuteronomy 14 and verse 28, it says, at the end of every three years, you shall bring out all the tithe of your produce in the same year and lay it up within your towns. And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled. that the Lord your God may bless you in all the work of your hands that you do." So that was a third tithe, which was served to provide for the poor and the needy in your towns. And these tithes were mandatory, but it was also proportional. Everyone paid a tenth of however much or little you made. You gave a portion of what the Lord specifically blessed you with. And these were the regular tithes. But there were also special offerings called vow offerings or free will offerings. And these were gifts to God as additional expressions of worship beyond the ordinary tithes. If you made a vow to God, then at the appointed time you would pay that vow. Or if you just wanted to express more gratitude to God, or contribute to a special need, you could give a freewill offering. So, for example, Moses called for freewill offerings from the people of Israel, so that they could build the tabernacle. And the people voluntarily provided what was needed for that project. So that's another form of giving that was there in the Old Testament. You had regular tithes and then these special offerings. But what was the purpose of giving here? Why were they doing it? Well, first, it was an act of worship and thanksgiving to God. As you brought your tithes, you acknowledged God to be your king and your provider. But the tithes and the offerings also supported the ministry of the Word and the ministry of mercy. Remember, the priests were the preachers of the Word for Israel. They served in the temple, preaching through the types and shadows of the sacrifices. They were teaching Israel about the grace of God and redeeming them from their sins. They also led public worship for Israel. And they also taught the scriptures to the people. We see an example of that in Nehemiah chapter 8, where Ezra read the scriptures and the Levites explained them to the people. They were essentially the teachers of Israel. And this ministry of the word was supported by the tithes. It helped support the priests and the Levites in their job. But they also supported the ministry of mercy. The Levites oversaw the care of the poor and the needy and made sure that they received what they needed from the tithes. Now this was a system of diaconal aid in the Old Testament. And in the Old Testament, God promised to bless and provide for those who gave their tithes. So in Malachi chapter 3 and verse 8, here God had to confront Israel. He says, Will man rob God? Yet you are robbing me. But you say, How have we robbed you? in your tithes and contributions. You are cursed with a curse, for you are robbing me, the whole nation of you. Bring the full tithes into the storehouse, that there may be food in my house, and thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need. And so here, God gave a warning and a promise. If you don't give to God, you're robbing from him and invoking his discipline. But if you give your tithes, God promises to meet your needs. And God called Israel to test him about it. And notice, he says there, put me to the test. God promised if they gave their tithes, then he would provide their needs. So that's just a short review of the practice of giving in the Old Testament. That brings us then to our next point, and that is the practice of giving in the New Testament. With the coming of Christ, and after his death and resurrection, we now live under a new covenant. The old covenant given through Moses is no longer operational. So there are significant changes in our worship from the old covenant into the new covenant. And this change affected the way we give as well. The specific ties that God required in Israel passed away, but the principle of giving still continues. So for example, we no longer have a physical temple or priests or animal sacrifices anymore. The required giving has ceased for that simply because the institution is no longer in service. But do we still have a ministry of the word? Do we still have a ministry of mercy? Well, of course we do. Does God still own everything and call us to live as good stewards of what he gives us? Well, of course he does. So even though the outward form of giving changes, the moral obligation to give has not changed. Now, we adjust our giving to our new situation as an international church, rather than as a church confined to one nation or one temple. And even though the Old Testament laws are no longer binding, they still teach us about the nature of giving as God's redeemed people. So, for example, the Law of Moses required this 10% tithe. Now, that old law may not be binding today, but it does illustrate a principle of giving, a principle that both Abraham and Jacob followed long before the Law of Moses was even given. And so that's a good starting point in learning the practice of giving. Learning to give 10%. But we do have freedom here. And obviously if you cannot afford to give 10%, then you do what you can. You provide for your family. And then you give to God as he enables you to give. But others can give more than 10%. because the Lord provided them more than they need. Now, so there's more flexibility now on how you can give, but the obligation to give still continues. And that 10% principle is a good principle to follow and to make a regular part of your worship, teaching you how to give sacrificially and regularly to the work of the Lord. And Jesus expected his disciples to continue giving. Notice in Matthew 6 too, Jesus says there, when you give to the needy. Twice he says that, when you give, not if you give. He expected his disciples to continue giving and to give without drawing attention to themselves, without doing it for show like the Pharisees often did. Now there's two specific kinds of giving described in the New Testament. And it basically follows the pattern from the old. First, giving support to the ministry of the Word. Paul expected congregations to support their local gospel ministry. He said in 1 Corinthians 9, verse 13, He says, do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar shared in the sacrificial offerings? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel. And so there Paul compared the place of ministers to the Old Testament priests and Levites. They labor full-time in the ministry of the Word, and so they need to be supported by the congregation in that ministry. But congregations also supported other pastors as well. So, for example, in 3 John, And there, John thanked the church for supporting some teachers who had passed through their area. Notice what he said there in verse 8. He says, therefore, we ought to support people like these that we may be fellow workers for the truth. So by supporting these men in their labor, that church became fellow workers with them, enabling them to do that job without having to support themselves. Paul received the same kind of help from the Philippian church. He said in Philippians 4.15, he says, and you Philippians yourselves know that in the beginning of the gospel, when I left Macedonia, no church entered into partnership with me in giving and receiving except you only. Even in Thessalonica, you sent me help for my needs once and again. And so Paul received support from that church for his ministry, and he called them his partners. And by supporting ministers or missionaries, they can fully devote their labors to ministry, rather than having to divide their time between secular work and less time for ministry. So that's one form of giving that continues into the New Testament, giving supports to the ministry of the word, both locally and abroad. But next, the second form we see is that giving supports the ministry of mercy. It supports the ministry of mercy. And there's several examples of this in the book of Acts. People would sell their property and gave the proceeds to the church to provide for the needy. In Acts 6, God raised up deacons to take over the ministry of mercy to the widows and to free up the apostles so they could continue teaching full time. We see an example of this in 2 Corinthians 9, which we just read, about how Paul organized a collection to help needy Christians in Jerusalem who suffered under a famine. The primary call of the deacons is to oversee this ministry of mercy and to make sure the needy in the congregation are taken care of. And so even though much has changed from Old Testament to New Testament in our worship, the ministry of the word and the ministry of mercy are still supported by your giving or tithing. And so we've seen the practice of giving in the Old and New Testaments. And that brings us to our final point, and that is the motives for giving. We've seen the what. Now let's look at the why. Why do we give or tithe to God? Well, first, again, it's an act of worship and thanksgiving to God. It's an act of worship and thanksgiving. As Paul encouraged the Corinthian church to give, he reminded them why they should give. He said there in 2 Corinthians 8 and verse 9, he says, For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you by his poverty might become rich. And notice that reversal there. He pointed them back to Christ. Christ gave up everything he had in heaven and humbled himself to live as a poor man in order to bring us into heaven with God. And He gave up His riches in glory so that we could receive those riches in glory. It's through Christ's death on the cross that we are forgiven our sin and reconciled to God and adopted into His royal family forever. And we become co-heirs with Christ. God has given so much to us in Christ. And so our natural response should be to express gratitude to God by giving something back to God. And Paul explained this in Romans 12, verse 1. He says, I appeal to you, therefore, brothers, by the mercies of God, to present your bodies as a living sacrifice, holy and acceptable to God, which is your spiritual worship. We respond to God's mercy by giving ourselves to God. He also described the Philippians' gifts to him as a fragrant offering, a sacrifice acceptable and pleasing to God. Giving is an act of worship and thanksgiving to God. And the fact that we are known and loved and provided for by a generous God changes us into generous people. Through giving, you become the instruments of God's provision to others, which leads them to give thanks to God. Through your worship, you help others to worship God. Paul said that there in verse 11 in chapter 9. He says, you will be enriched in every way for all your generosity, which through us will produce thanksgiving to God. So through their offering, they were helping others to give thanks. So giving is an act of worship. Now the next motive for giving is that giving is an act of faith. It's an act of faith. As you give to God, you are trusting God to provide for your needs. And Jesus explained this in Matthew 6.33. He says, but seek first the kingdom of God and His righteousness and all these things, that's your material needs, and all these things will be added to you. And notice again what God said in Malachi 3.10. He says, bring the full tithes into the storehouse that there may be food in my house and thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need. God promises to meet our needs as we seek and serve him. So by giving to God, you are trusting him to provide for you. And perhaps in ways that you cannot see, So giving is an act of faith. Now the next motive for giving is that giving is a means through which God blesses you. It's a means through which God blesses you. Notice again in 2 Corinthians 9 verses 6 and 7. He says, the point is this, whoever sows sparingly will also reap sparingly. Whoever sows bountifully will also reap bountifully. Each one must give as he has made up his mind, not reluctantly or under compulsion, for God loves a cheerful giver. And so through giving, God promises to bless you. And through giving cheerfully, not reluctantly, but cheerfully, you are sowing now and reaping a harvest later. But we also need to be clear that the promised blessing is not necessarily material wealth. And Paul went on there in verse 8, he says, "...and God is able to make all grace abound to you, so that having all contentment in all things at all times, you may abound in every good work." So the promised blessing is that God gives you grace, He gives you what you need to be content, and He gives you what you need to be productive in good works. And the blessing does not always involve material prosperity. It comes in many forms, but chiefly through a closer walk with God. But there's no mechanical formula here for giving and receiving. We don't give to God just to get things from God. We give because we love Him and trust Him. And yet at the same time, God enjoys giving us good things as our Father. So giving is a means through which God blesses you. Now another motive for giving is that you teach your children how to worship and trust God and support the work of the Lord in the church. You're teaching your children how to do this. If you want another generation to grow up with love for Christ and his church, then you have to show them by your own example. Hey, children, do not normally learn to love the church on their own. They learn it from you. And most of these principles are usually caught rather than taught. You live it out. You often explain why you do it, but your children just learn to follow. So just my own personal example, my dad served in the church for as long as I can remember. And he's never been a pastor or an elder, but he put his gifts to work wherever he had opportunity and gave generously. As a teenager, I began learning to do that too. I don't ever remember my dad teaching me about serving in the church. He just lived it out. And it became common sense to me. And if you belong to the church, you love and serve the church, which includes regular giving. God is generous to you. And so you give back generously to him. And it creates this constant loving interchange between God and yourself and his people. This giving and receiving. So there's another motive for giving. That you're teaching your children how to worship and trust the Lord and support the work of the Lord in his church. And so we've seen the practice of giving in the Old Testament, in the New Testament, and in the motives for giving. Let me just briefly close with a couple more applications. First of all, a giving to God needs to be planned. It needs to be planned. You need to deliberately think about what and when you will give to God. Otherwise, it won't happen. Or, you will give in the spur of the moment and often give reluctantly or out of guilt. And that's why Paul told the Corinthians to plan ahead. Notice in verse 5 there again, he says, So I thought it necessary to urge the brothers to go on ahead of you, and arrange in advance for the gift you have promised, so that it may be ready as a willing gift, not as an exaction. So we call them to plan ahead with their giving and to give as they had made up in their mind. You must take active steps and make specific decisions about what and when you will give. So if you have not done that already, sit down and prayerfully plan out your giving and reassess that situation often. Another application is that there are other ways to give to God besides financially. Not everyone is blessed in that manner, to be able to give financially. And at times, it may be hard to give 10% or even less than that. But there are other ways to give. The business world has this saying, time is money. That's true in the church as well. Giving your time is another way to support the work of the Lord. You can take on needs in the church so that others don't have to do them or pay for them. Or perhaps you do not have enough money, but you can give from the abundance of your garden or your herds. Now, you can still give from your abundance to those in need. Perhaps you have clothes or possessions you don't need anymore. Well, you can give them to the needy or sell them and give that money to those in need. So financial giving is important, but there's other ways to give to God as well, especially if you're not able to give financially. So may the Lord help us to take these things to heart and to remember how generous He is to us. And may He help us to figure out ways in which we can give back to Him out of love and gratitude for all that He has done for us in Christ. Let's go to the Lord now in prayer. Our gracious God and Heavenly Father, we do thank you for the abundance of grace and mercy that you pour out upon us through our Savior Jesus Christ. We thank you that you are a God who meets our needs daily, that you always provide for our daily bread. So we pray that you would help us to be more mindful of these blessings that you pour out upon us and to be more grateful as well. We pray that you would help us to swallow our pride and not to boast too much in our own selves, in our own strength, in our own success. Instead, realize that it all comes from you as a gift of grace. And we pray that you would help us to be generous just as you are generous to us. We ask for all these things now in Jesus' name. Amen.