21 A Biblical Model for Giving
(2 Corinthians 8:1–8)
Now, brethren, we wish to make known to you the grace of God which has been given in the churches of Macedonia, that in a great ordeal of affliction their abundance of joy and their deep poverty overflowed in the wealth of their liberality. For I testify that according to their ability, and beyond their ability, they gave of their own accord, begging us with much urging for the favor of participation in the support of the saints, and this, not as we had expected, but they first gave themselves to the Lord and to us by the will of God. So we urged Titus that as he had previously made a beginning, so he would also complete in you this gracious work as well. But just as you abound in everything, in faith and utterance and knowledge and in all earnestness and in the love we inspired in you, see that you abound in this gracious work also. I am not speaking this as a command, but as proving through the earnestness of others the sincerity of your love also. (8:1–8)
How people view money is an effective barometer of their spirituality. Money is neither good nor bad in itself; corrupt people can put it to evil uses, while good people can put it to righteous uses. Though it is morally neutral, what people do with their money reflects their internal morality. In the words of Jesus, “Where your treasure is, there your heart will be also” (Luke 12:34).
The Bible does not forbid the possession of money; in fact, it teaches that “God [gives the] power to make wealth” (Deut. 8:18) and “richly supplies us with all things to enjoy” (1 Tim. 6:17). Because of His blessing, many godly men in Scripture, such as Job (Job 1:3), Abraham (Gen. 13:2), Isaac (Gen. 26:12–13), Jacob (Gen. 30:43), Boaz (Ruth 2:1), and Solomon (1 Kings 10:23), were extremely wealthy. God promised His people that their obedience to Him would result in material as well as spiritual blessings (Deut. 15:4–6; 26:15; 28:11).
But while the Bible does not forbid possessing money, it does forbid loving it, warning that “the love of money is a root of all sorts of evil, and some by longing for it have wandered away from the faith and pierced themselves with many griefs” (1 Tim. 6:10). Later in that chapter, Paul exhorted Timothy to “instruct those who are rich in this present world not to be conceited or to fix their hope on the uncertainty of riches” (v. 17). To love money is to have an unhealthy affection for it and be driven to pursue it. Such a pursuit is the height of folly. “Do not weary yourself to gain wealth,” the book of Proverbs counsels. “Cease from your consideration of it. When you set your eyes on it, it is gone. For wealth certainly makes itself wings like an eagle that flies toward the heavens” (Prov. 23:4–5). Though he was one of the wealthiest men who ever lived, Solomon was wise enough to know that “he who loves money will not be satisfied with money, nor he who loves abundance with its income” (Eccl. 5:10).
Achan’s love of money brought disaster to himself, his family, and his nation (Josh. 7:1–25). Balaam’s love of money caused him to foolishly attempt to curse God’s chosen people (Num. 22–24), which resulted in his death (Num. 31:8). Delilah’s love of money led her to betray Samson (Judg. 16:4–6), which ultimately led to the death of thousands (Judg. 16:27–30). Judas’s love of money caused him to betray the Lord Jesus Christ (Matt. 26:14–16) and damn himself to eternal torment in hell (Matt. 26:24; Acts 1:25). Ananias’s and Sapphira’s love of money led them to hypocritically lie about their giving (Acts 5:1–2), resulting in God’s execution of them (Acts 5:5, 10).
Loving money makes people forget God (Deut. 8:11–14; Prov. 30:9), trust in their riches rather than Him (Job 31:24–28; Ps. 52:7; Prov. 11:28), be deceived (Mark 4:19), compromise convictions, be proud (Deut. 8:14), steal from God (Mal. 3:8), and ignore the needs of others (1 John 3:17; cf. Prov. 3:27). Love of money causes people to pursue it illegitimately by stealing (whether directly [Ex. 20:15; Eph. 4:28] or by fraud [Ps. 37:21; Hos. 12:7; Amos 8:5; Mic. 6:11]), usury (Ex. 22:25; Lev. 25:36–37; Neh. 5:7, 10; Ps. 15:5; Prov. 28:8), and gambling, which foolishly trusts in chance rather than in the providence of God.
The Bible lists several acceptable ways to acquire money, including gifts (Acts 20:35; Phil. 4:16), investments (Matt. 25:27), saving (Prov. 21:20; 30:25), wise planning (Prov. 27:23–24), and, primarily, work (Ex. 20:9; Prov. 6:6–8; 14:23; 24:30–34; 28:19; Eph. 4:28; 2 Thess. 3:10; 1 Tim. 5:8).
Those who violate biblical principles in regard to money may find that they do not have enough of it. People in that situation need to consider whether they actually need more money, or merely want more. They should also recognize that their limited resources may be God’s way of revealing that their priorities are wrong. Misuse of the resources God has given in the past—especially the abuse of credit (cf. Prov. 6:1–5; 11:15; 17:18; 20:16; 22:7)—may lead to a lack of resources in the present. People may also lack money because of stinginess (Luke 6:38; Prov. 11:24), impulsiveness or hastiness; Prov. 21:5), lack of discipline (Prov. 10:4; 13:18), laziness (Prov. 14:23; 19:15; 20:13; 24:30–34), indulgence (Prov. 21:17; 23:21), and craftiness (Prov. 28:19).
The Bible also gives guidelines on how to spend money. It is to be used to provide for the needs of one’s household (1 Tim. 5:8), pay debts (Rom. 13:8), and save for the future (Prov. 21:20; 30:25). Having met those basic obligations, believers are ready to give money to further the kingdom.
Though many view giving as merely another obligation, it is in reality a priceless privilege, because it is the pipeline which brings God’s promised blessings to His people. In Luke 6:38 Jesus promised, “Give, and it will be given to you. They will pour into your lap a good measure— pressed down, shaken together, and running over. For by your standard of measure it will be measured to you in return.” Paul added, “He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully” (2 Cor. 9:6). Significantly, the only direct quote from Jesus’ earthly ministry recorded outside of the Gospels addresses the issue of giving: “In everything I showed you that by working hard in this manner you must help the weak and remember the words of the Lord Jesus, that He Himself said, ‘It is more blessed to give than to receive’” (Acts 20:35).
Generous giving to God results in greater giving from God; it is impossible to outgive Him. The promises associated with giving should stimulate believers to be sacrificially generous givers. Sadly, the powerful lure of the world’s advertising, slick appeals from purportedly Christian ministries, self-indulgence, and lack of faith all hinder believers from experiencing the full blessing of giving.
The early believers experienced no such hindrances. They freely gave in two general ways. First, they gave to support those who were responsible for leading and serving the church. In his first inspired epistle to the Corinthians Paul reminded them,
Or do only Barnabas and I not have a right to refrain from working? Who at any time serves as a soldier at his own expense? Who plants a vineyard and does not eat the fruit of it? Or who tends a flock and does not use the milk of the flock? I am not speaking these things according to human judgment, am I? Or does not the Law also say these things? For it is written in the Law of Moses, “You shall not muzzle the ox while he is threshing.” God is not concerned about oxen, is He? Or is He speaking altogether for our sake? Yes, for our sake it was written, because the plowman ought to plow in hope, and the thresher to thresh in hope of sharing the crops. If we sowed spiritual things in you, is it too much if we reap material things from you? If others share the right over you, do we not more? Nevertheless, we did not use this right, but we endure all things so that we will cause no hindrance to the gospel of Christ. Do you not know that those who perform sacred services eat the food of the temple, and those who attend regularly to the altar have their share from the altar? So also the Lord directed those who proclaim the gospel to get their living from the gospel. (1 Cor. 9:6–14)
To Timothy he wrote: “The elders who rule well are to be considered worthy of double honor, especially those who work hard at preaching and teaching” (1 Tim. 5:17).
Second, the early church gave to meet the needs of the poor. Most of its members were from the lower classes (cf. 1 Cor. 1:26), and many were unable to meet their own financial needs. As Paul penned chapters 8 and 9 of this epistle, he had in mind this second aspect of giving. He did not write about the poor in the Corinthian assembly; the Corinthians were apparently faithful in caring for them. Nor was the apostle’s focus on giving to the poor in general. He was concerned specifically about the many needy saints in the Jerusalem church.
From its birth on the Day of Pentecost, the Jerusalem church had had to cope with the extreme poverty of many of its members. There were three main reasons for that situation.
First, the Jerusalem church consisted largely of pilgrims. Many, if not most, of the first converts were visiting Jerusalem to celebrate the Day of Pentecost, when the church was born. They were Hellenistic Jews, who lived in the Gentile lands to which the Jewish people had been scattered in the Diaspora. Acts 2:9–11 describes them as “Parthians and Medes and Elamites, and residents of Mesopotamia, Judea and Cappadocia, Pontus and Asia, Phrygia and Pamphylia, Egypt and the districts of Libya around Cyrene, and visitors from Rome, both Jews and proselytes, Cretans and Arabs.” On that Day of Pentecost, three thousand people were added to the church (Acts 2:41). Soon afterward, the number of men in the church reached five thousand (Acts 4:4), not counting the women. Since there were no churches or Christians anywhere else in the world, the converted pilgrims remained in Jerusalem. Only there could they sit under the apostles’ teaching and find fellowship with other believers. Most of them were not wealthy and could not afford to stay indefinitely in Jerusalem’s inns, nor would they wish to, given the condition of the typical inn. And many of those staying with Jewish relatives were alienated from family after becoming Christians and had to leave. They would have had no option but to move in with the Jewish believers who lived in Jerusalem. Many of them were also poor, so housing thousands of converted pilgrims would have been a great hardship for them.
Another reason for the Jerusalem church’s poverty was persecution. New converts lost their jobs or businesses and were ostracized by their families and friends. Just as Jesus had predicted, they became the outcasts of Jewish society (John 16:2).
A third reason for the Jerusalem church’s poverty was the generally poor economic climate of the region. The Romans extracted all they could from their conquered territories, seizing their resources and imposing a heavy burden of taxation. The result was rampant poverty in Israel. Adding to the region’s economic woes was the worldwide famine predicted in Acts 11:27–29.
The Jerusalem church made a noble effort to meet the needs of its poor members. Acts 2:44–45 records that “all those who had believed were together and had all things in common; and they began selling their property and possessions and were sharing them with all, as anyone might have need,” while Acts 4:32 adds, “The congregation of those who believed were of one heart and soul; and not one of them claimed that anything belonging to him was his own, but all things were common property to them.” Because of their selfless dedication to meeting one another’s needs, in the early days of the church “there was not a needy person among them” (Acts 4:34). But eventually, as the needs grew and persecution mounted (cf. Acts 8:1), the Jerusalem church was overwhelmed with needs and undersupplied with money.
Paul recognized their need and determined to take up a collection for the Jerusalem church from the churches of Asia Minor and Europe (Rom. 15:25–27). He also sought by doing that to strengthen the spiritual bond between those largely Gentile congregations and the Jewish church in Jerusalem. The apostle knew that the love offering would help ease the suspicion, bitterness, and hostility with which Jews and Gentiles generally regarded each other. It would tangibly express the spiritual reality that through His death, Jesus Christ “broke down the barrier of the dividing wall” between Jews and Gentiles, making them one (Eph. 2:14).
Paul first wrote to the Corinthians about this collection at the end of his first inspired letter to them (1 Cor. 16:1–4). But he had asked them to participate earlier, during his ministry in Corinth. Their rebellion against Paul had temporarily halted the collection, and since the relationship was restored, Paul instructed them to pick up where they left off. Paul had Titus encourage the Corinthians to begin the collection when he brought the severe letter to Corinth (2 Cor. 8:6).
In chapter 8, Paul listed several motives for giving. The first, because giving is the behavior of devout Christians (8:1–8), derives from the example of the Macedonian churches (Philippi, Thessalonica, Berea). This passage reveals that giving is motivated by God’s grace, transcends difficult circumstances, is with joy, not hindered by poverty, generous, proportionate, sacrificial, voluntary, a privilege, an act of worship, in submission to pastors, in concert with other Christian virtues, and evidence of love.
GIVING IS MOTIVATED BY GOD’S GRACE
Now, brethren, we wish to make known to you the grace of God which has been given in the churches of Macedonia, (8:1)
The particle de (now) marks Paul’s transition to a new subject. Since the apostle’s relationship with his beloved brethren at Corinth had been restored (7:5–16), he could now discuss with them the issue of giving. He began by calling their attention to the grace of God which has been given in the churches of Macedonia, whom he would use as an example of giving. The Roman province of Macedonia, the ancient kingdom of Alexander the Great, was located in the northern part of modern Greece. As noted above, the three churches of Macedonia Paul had in mind were Philippi, Thessalonica, and Berea. Macedonia was an abysmally poor region, ravaged by wars and plundered by the Romans. But despite its deep poverty, the Macedonian believers were amazingly generous (cf. 11:9; Phil. 2:25; 4:15, 18).
The Corinthians were apparently unaware of the magnitude of the Macedonians’ generosity, prompting Paul to make it known to them. Their giving was not motivated primarily by philanthropy or human kindness, but by the grace of God at work in their hearts. One of the effects of saving, transforming, sanctifying grace is a longing to give generously and sacrificially to those in need, especially other believers.
The Macedonians did not give like worldly rich people often do, mere tokens of their riches, without sacrifice. Nor did they give like selfish Christians, whose love for temporal things matches their love for eternal things. Giving for them is a battle, because they are still holding on to the temporal. The Macedonians gave magnanimously and abundantly, consistent with Christ’s command to “seek first His kingdom and His righteousness, and all these things will be added to you” (Matt. 6:33). But Paul shuts out all thought of human merit by noting that they did so because they were prompted by God’s grace (cf. Eph. 2:10).
GIVING TRANSCENDS DIFFICULT CIRCUMSTANCES
that in a great ordeal of affliction (8:2a)
Paul’s strong language vividly depicts the Macedonians’ desperate situation. Polus (great) means “much,” or “many” and indicates the extreme nature of their ordeal. Dokim? (ordeal) refers to a test or a trial (cf. 2:9 and the use of the related verb dokimaz? in 1 Cor. 3:13; 1 Peter 1:7). Thlipsis (affliction) literally refers to pressure, as in crushing grapes. Figuratively, it describes the spiritual pressure the Macedonians endured from their poverty and persecution.
Scripture repeatedly describes the suffering endured by the Macedonian churches. After Paul and Silas initially preached the gospel in Thessalonica
the Jews, becoming jealous and taking along some wicked men from the market place, formed a mob and set the city in an uproar; and attacking the house of Jason, they were seeking to bring them out to the people. When they did not find them, they began dragging Jason and some brethren before the city authorities, shouting, “These men who have upset the world have come here also; and Jason has welcomed them, and they all act contrary to the decrees of Caesar, saying that there is another king, Jesus.” They stirred up the crowd and the city authorities who heard these things. (Acts 17:5–8)
Paul also referred to persecution in his epistles to the Macedonian churches:
You also became imitators of us and of the Lord, having received the word in much tribulation with the joy of the Holy Spirit. (1 Thess. 1:6)
For you, brethren, became imitators of the churches of God in Christ Jesus that are in Judea, for you also endured the same sufferings at the hands of your own countrymen, even as they did from the Jews, who both killed the Lord Jesus and the prophets, and drove us out. (1 Thess. 2:14–15)
Therefore, we ourselves speak proudly of you among the churches of God for your perseverance and faith in the midst of all your persecutions and afflictions which you endure. (2 Thess. 1:4)
For to you it has been granted for Christ’s sake, not only to believe in Him, but also to suffer for His sake. (Phil. 1:29)
But the Macedonians rose above their trying circumstances. They did not allow their situation to have a negative effect on their giving. In the midst of their trials, they put the needs of others, whom they had never met, ahead of their own. Though their poverty may have limited the amount they could give, it did not diminish their love. Devout Christians give no matter what the situation, because even the worst circumstances cannot hinder their devotion to Jesus Christ.
GIVING IS WITH JOY
their abundance of joy (8:2b)
Perisseia (abundance) means “a surplus,” or “an overflow.” Paul used it to describe God’s saving grace that He pours out on believers through Jesus Christ (Rom. 5:17). The Macedonians did not give grudgingly, reluctantly, out of a sense of duty, or under duress. Nor were they motivated by fear of divine punishment or of Paul’s displeasure. They gave gladly, freely, joyfully, knowing that “God loves a cheerful giver” (2 Cor. 9:7).
The Macedonians’ joy transcended their pain, sorrow, and suffering. “You also became imitators of us and of the Lord,” Paul wrote to the Thessalonians, “having received the word in much tribulation with the joy of the Holy Spirit” (1 Thess. 1:6; cf. Acts 5:41). Their giving reflected that reality, as they joyfully divested themselves of what little they possessed. They rejoiced at laying up treasures in heaven (Matt. 6:20; 19:21; Luke 12:33), knowing that the greater blessing is to the giver, not the receiver (Acts 20:35), and that God will give back in greater measure (Luke 6:38).
GIVING IS NOT HINDERED BY POVERTY
and their deep poverty (8:2c)
To express how little the Macedonians actually had, Paul described their impoverishment in strong language. Deep translates the phrase kata bathos (lit., “according to the depth”). The corresponding English expression would be “extremely deep;” or in the vernacular, “the pits” or “rock bottom.” High taxes, slavery, low economic status, and persecution had all reduced the Macedonian believers to abject poverty. Ptōcheia (poverty) describes those with almost nothing, forced to beg to survive. Paul used it in 8:9 to describe Christ’s poverty when He “emptied Himself, taking the form of a bond-servant, and being made in the likeness of men” (Phil. 2:7). A related word, ptōchos, is used to describe the blind and the lame (Luke 14:13, 21), a destitute widow (Mark 12:42), and Lazarus the beggar (Luke 16:20).
The Macedonians’ confidence that God would supply all their needs (Ps. 37:25; Phil. 4:19) freed them to give generously. Devout Christians do not wait until they have more money; they give despite their poverty, like the poor widow of Luke 21:1–4. Jesus said in Luke 16:10, “He who is faithful in a very little thing is faithful also in much; and he who is unrighteous in a very little thing is unrighteous also in much.” Giving is not a matter of how much one possesses but is an expression of an unselfish and loving heart. The Macedonians’ refusal to allow their poverty to stifle their generosity made them models of Christian giving.
GIVING IS GENEROUS
overflowed in the wealth of their liberality. (8:2d)
Paul now explicitly stated what has been implied throughout the passage, piling up words to express the profound generosity of the Macedonians. Overflowed translates perissue?, the verb form of the noun translated “abundance” earlier in verse 2. Scripture uses it to describe the surplus goods of the rich (Mark 12:44), an abundance of material possessions (Luke 12:15), God’s saving grace that abounds to sinners (Rom. 5:15; Eph. 1:7–8), the abundant hope produced by the Holy Spirit (Rom. 15:13), the abundant comfort that believers have in Christ (2 Cor. 1:5), and God’s abundant grace toward believers (2 Cor. 9:8). Though it can refer to material riches (e.g., Matt. 13:22; 1 Tim. 6:17; James 5:2; Rev. 18:17), ploutos (wealth) is more commonly used in the New Testament to speak of spiritual riches (e.g., Eph. 1:7, 18; 2:7; 3:8, 16; Phil. 4:19; Col. 1:27; 2:2; Heb. 11:26), as it is here.
Though they were not rich in material possessions, the Macedonians did possess a wealth of liberality. Haplotēs (liberality) can also be translated “simplicity” (2 Cor. 11:3) or “sincerity” (Eph. 6:5; Col. 3:22). It is the opposite of duplicity, or being double-minded. Double-minded people find their ability to give crippled, because their concern for themselves and temporal matters conflicts with their concern for others and the kingdom of God. But the Macedonians were rich in single-mindedness, and gave with no thought of themselves or this world. Their selfless generosity was a practical application of Paul’s command, “Do nothing from selfishness or empty conceit, but with humility of mind regard one another as more important than yourselves; do not merely look out for your own personal interests, but also for the interests of others” (Phil. 2:3–4).
GIVING IS PROPORTIONATE
For I testify that according to their ability, (8:3a)
Paul’s use of marture? (I testify) reveals his firsthand experience of the Macedonians’ generosity (cf. Phil. 4:15–18). They gave in proportion to what they had, according to their ability. Dunamis (ability) literally means “power,” or “strength,” and here refers to the Macedonians’ capacity or means (cf. its use in Matt. 25:15) to give.
The Bible sets no fixed amount or percentage for giving (see the discussion of tithing below). Instead, giving is to be “according to what a person has, not according to what he does not have” (2 Cor. 8:12), as “[each person] may prosper” (1 Cor. 16:2). Any fixed amount or percentage would prove sacrificial for some but inconsequential for others. And, as the next aspect of the Macedonians’ giving reveals, giving is to be sacrificial.
GIVING IS SACRIFICIAL
and beyond their ability, (8:3b)
The Macedonians gave according to what they had but in proportions that were sacrificial. Their giving was beyond what could reasonably be expected of such a poor congregation. Life was difficult for them; as noted in verse 2, they faced extreme poverty and persecution. Yet despite their desperate circumstances, they joyfully gave with no regard for themselves, compelled by the needs of the poor saints in Jerusalem (cf. Heb. 13:16). They believed God’s promise to supply all their needs (Phil. 4:19) and refused to worry about them (Matt. 6:25–34), gladly placing themselves in deeper dependence on Him. Like David, who would not give the Lord something that cost him nothing (1 Chron. 21:24), and the poor widow, who gave all she had (Mark 12:42–44), the Macedonians gave with selfless abandon.
GIVING IS VOLUNTARY
they gave of their own accord, (8:3c)
The Macedonians’ giving was on their own initiative; it was self-motivated and spontaneous. Authairetos (of their own accord) refers to one who chooses his own course of action. In its only other New Testament appearance, Paul used it to speak of Titus’s choice to visit Corinth (8:17). The Macedonians were not coerced, manipulated, or intimidated, but gave freely.
It is possible that Paul, aware of their deep poverty, had not even asked them to contribute to the poor saints in Jerusalem. It is evident from 8:10 and 9:2 that about a year had passed since he first told the Corinthians about that collection. When Paul told the Macedonians about the zeal of the believers in Achaia (where Corinth was located) to contribute, the Macedonians were moved to give (9:2). Events had now come full circle. The Corinthians’ zeal had initially prompted the Macedonians to give, and now Paul held them up as an example of sacrificial giving for the lagging Corinthians to imitate.
Despite the claims of those who advocate mandatory tithing, Christian giving is entirely voluntary. Paul did not require a fixed amount or percentage from either the Macedonians or the Corinthians, nor does any other New Testament writer. The argument for tithing is based on a misunderstanding of the Old Testament. Its proponents argue that tithing not only was commanded in the Mosaic Law but also existed before it. Therefore, they maintain, tithing transcends the Law and is a universal divine standard for giving.
But that seemingly convincing argument is seriously flawed. First, it is faulty reasoning to assume that an ordinance is permanent merely because it existed before the Law was given. The Sabbath predates the Law (Ex. 16:23–29), yet the New Testament abrogates its mandatory observance (Rom. 14:5–6; Gal. 4:10–11; Col. 2:16). Animal sacrifices also existed before the Law (Gen. 4:2–4; 8:20; 22:13; Ex. 10:25), yet were done away with by the final sacrifice of Jesus Christ (Heb. 10:1–18).
While tithing is mentioned in the pre-Mosaic period, it was not the same as that later commanded by the Mosaic Law. In all periods of history, there has been both voluntary and required giving. The tithes given by Abraham (Gen. 14:20) and Jacob (Gen. 28:22), like all offerings in the period before Moses, were voluntary; there is no indication that God commanded them to give. Nor did Abraham give a tenth of everything he owned, but rather a tenth of the spoils he had taken in battle (Heb. 7:4). There is no record that either man gave a tithe again; their tithings were one-time events.
That required giving existed in this period is evident from the story of Joseph. At his recommendation, Pharaoh levied a 20 percent tax on the people of Egypt during the seven years of abundance. That food was stored up against the seven lean years that were to follow (Gen. 41:34; 47:24). From this earliest period of human history an important principle emerges: Freewill giving is to the Lord; required giving is to the government.
The period from Moses to Jesus, when the Law was in force, also saw freewill and required giving. According to Leviticus 27:30–32 the tithe, or tenth part, belonged to the Lord. In contrast to the tithes given by Abraham and Jacob, this tithe was required giving (since it already belonged to the Lord; cf. Mal. 3:8), not a voluntary offering. Numbers 18:21 and 24 reveal that the tithe was given to support the Levites in their priestly service to the Lord. Since Israel was a theocracy, the Levites, especially in the days before the monarchy, constituted Israel’s government. The tithe was therefore a form of taxation. In addition, the Israelites had to pay a second tithe to fund the religious festivals (Deut. 12:10–11, 17– 18). A third tithe, due every third year, went to support the poor (Deut. 14:28–29). Thus, required giving, or taxation, during the Mosaic era amounted to at least 23-and-a-third percent, and perhaps as much as 25 percent when various other required offerings are taken into account (cf. Lev. 19:9–10; Neh. 10:32–33).
Voluntary or freewill offerings were also given during this period. During the building of the tabernacle, for example, “The Lord spoke to Moses, saying, ‘Tell the sons of Israel to raise a contribution for Me; from every man whose heart moves him you shall raise My contribution’” (Ex. 25:1–2). In contrast to the required giving, this offering was strictly voluntary. It was to be collected “from every man whose heart move[d] him [to give].” Similarly, the people of Israel later gave freely to provide the resources to build the temple (1 Chron. 29:1–9).
Like the pre-Mosaic era and the era of the Law, the New Testament also depicts both freewill and required giving. It teaches, both by precept and example, that taxes (required giving) are to be paid to governments. In addition to the taxes they paid to support the theocracy, the Israelites also had to pay taxes to their Roman overlords—a heavy burden that they deeply resented. But instead of instigating a tax revolt, the Lord Jesus Christ paid His taxes:
When they came to Capernaum, those who collected the two-drachma tax came to Peter and said, “Does your teacher not pay the two-drachma tax?” He said, “Yes.” And when he came into the house, Jesus spoke to him first, saying, “What do you think, Simon? From whom do the kings of the earth collect customs or poll-tax, from their sons or from strangers?” When Peter said, “From strangers,” Jesus said to him, “Then the sons are exempt. However, so that we do not offend them, go to the sea and throw in a hook, and take the first fish that comes up; and when you open its mouth, you will find a coin. Take that and give it to them for you and Me.” (Matt. 17:24–27)
Though as God’s Son He was exempt from the temple tax, Jesus nonetheless paid it. Nor did He criticize the Pharisees for paying their tithes (Matt. 23:23), but rather for ignoring the more important aspects of the Mosaic Law. Jesus also taught that taxes were to be paid even to the hated Romans:
Then the Pharisees went and plotted together how they might trap Him in what He said. And they sent their disciples to Him, along with the Herodians, saying, “Teacher, we know that You are truthful and teach the way of God in truth, and defer to no one; for You are not partial to any. Tell us then, what do You think? Is it lawful to give a poll-tax to Caesar, or not?” But Jesus perceived their malice, and said, “Why are you testing Me, you hypocrites? Show Me the coin used for the poll-tax.” And they brought Him a denarius. And He said to them, “Whose likeness and inscription is this?” They said to Him, “Caesar’s.” Then He said to them, “Then render to Caesar the things that are Caesar’s; and to God the things that are God’s.” (Matt. 22:15–21)
To pay taxes is to “render to Caesar the things that are Caesar’s,” and is not optional. Even though governments today are secular, not theocracies, they are still established by God (Rom. 13:1), and the taxes they impose are to be paid (Rom. 13:6–7).
The New Testament also speaks of freewill giving; as noted above, the Macedonians and Corinthians were not compelled to give. The amount a believer gives is personally determined: “Each one must do just as he has purposed in his heart, not grudgingly or under compulsion” (2 Cor. 9:7; cf. the example of Zaccheus [Luke 19:8]). Believers are not to base their giving on the Old Testament principle of tithing but on the example of the Lord Jesus Christ, who “though He was rich, yet for [their sakes] He became poor, so that [they] through His poverty might become rich” (2 Cor. 8:9). (For a further discussion of tithing, see John MacArthur, Whose Money Is It, Anyway? [Nashville: Word, 2000].)
GIVING IS A PRIVILEGE, NOT AN OBLIGATION
begging us with much urging for the favor of participation in the support of the saints, (8:4)
Paul once again stressed that he in no way pressured the Macedonians to give. Instead they asked, even begged, to participate. Deomai (begging) is a strong word, meaning “to implore,” or “to plead.” It is used in Luke 5:12 of a leper who implored Jesus to heal him, in Luke 9:38 of a father’s desperate plea for Jesus to cast a demon out of his son, and in 2 Corinthians 5:20 begging sinners to be reconciled to God. The phrase with much urging could be translated “most insistently” and further testifies to the intensity of the Macedonians’ desire to contribute.
The privilege the Macedonians sought so eagerly was the favor of participation in the support of the saints. Favor translates charis, which is commonly translated “grace.” They literally begged for the blessing of helping to meet the needs of believers they had never met. They did so not out of a sense of obligation but out of the generosity of their transformed hearts.
GIVING IS AN ACT OF WORSHIP
and this, not as we had expected, but they first gave themselves to the Lord (8:5a)
And this introduces the next feature of the Macedonians’ giving. Their response was more than Paul expected. He had hoped for an offering, which they did freely give, but they first gave themselves to the Lord. First (prōtos) has the meaning here not of first in time, but of first in priority (it is so used in Mark 6:21; Luke 19:47; Acts 13:50; 16:12; 17:4; 25:2; 28:7, 17). The Macedonians’ first priority was to give themselves wholeheartedly to the Lord, and giving financially to the church followed.
The supreme act of worship is not giving money, attending church, or singing hymns, but giving oneself. In Romans 12:1–2 Paul wrote,
Therefore I urge you, brethren, by the mercies of God, to present your bodies a living and holy sacrifice, acceptable to God, which is your spiritual service of worship. And do not be conformed to this world, but be transformed by the renewing of your mind, so that you may prove what the will of God is, that which is good and acceptable and perfect.
As “a holy priesthood,” believers are “to offer up spiritual sacrifices acceptable to God through Jesus Christ” (1 Peter 2:5), the most important of which is themselves. Only when it is from a devout life, given to Christ wholly, does financial giving become an acceptable act of worship.
GIVING IS IN SUBMISSION TO PASTORS
and to us by the will of God. So we urged Titus that as he had previously made a beginning, so he would also complete in you this gracious work as well. (8:56–6)
Having given themselves to the Lord, the Macedonians also gave themselves to Paul, Titus, and Timothy. In fact, it was their devotion to the Lord that led them to submit to the leadership of their pastors. It is the will of God that Christians obey those over them in the Lord. Hebrews 13:17 instructs believers, “Obey your leaders and submit to them, for they keep watch over your souls as those who will give an account. Let them do this with joy and not with grief, for this would be unprofitable for you,” while Peter exhorted his readers to “be subject to [their] elders” (1 Peter 5:5; cf. 1 Thess. 5:12–13).
Confident that the Corinthians would follow the example of the Macedonians and submit to their pastors’ direction, Paul urged Titus that as he had previously made a beginning, so he would also complete in the Corinthians this gracious work of giving as well. As noted above, Titus had made a beginning of the work of collecting the Corinthians’ offering about a year earlier (2 Cor. 9:2). He had recently returned to Corinth bringing the severe letter, and Paul had urged him to help the Corinthians complete their giving. So Paul through his letters (cf. 1 Cor. 16:2) and Titus through his visits had both informed the Corinthians about what they expected them to do.
GIVING IS IN CONCERT WITH OTHER CHRISTIAN VIRTUES
But just as you abound in everything, in faith and utterance and knowledge and in all earnestness and in the love we inspired in you, see that you abound in this gracious work also. (8:7)
Giving does not take place in a vacuum, isolated from other Christian virtues. It must not be done contrary to what is in the heart, for that would be hypocrisy.
Paul’s affirmation to the Corinthians, you abound in everything (cf. 1 Cor. 1:4–7), was an encouraging compliment to those vacillating believers. They abounded in saving, securing, sanctifying faith, having a strong trust in and reliance on the Lord. Logos (utterance) refers here not to speech, but to doctrine, the “word [logos] of truth” (2 Cor. 6:7; cf. Col. 1:5; 2 Tim. 2:15; James 1:18). Knowledge is the ability to apply doctrine to the issues of life. Earnestness (spoudē) means “eagerness,” “energy,” or “spiritual passion” (cf. 2 Cor. 7:11–12). Love (agapē) is the noble love of self-sacrifice Paul had inspired in the Corinthians through his example, teaching, and preaching.
Because of the spiritual virtues they possessed, Paul exhorted the Corinthians, See that you abound in this gracious work also. God’s grace had produced those virtues in them, and the apostle wanted it to flow out through their giving.
GIVING IS PROOF OF LOVE
I am not speaking this as a command, but as proving through the earnestness of others the sincerity of your love also. (8:8)
As he concluded his discussion of exemplary giving, Paul reminded the Corinthians that he was not speaking by way of command. That emphasizes yet again the fundamental principle that giving to the church is voluntary, freewill giving. Had Paul prescribed an amount or a fixed percentage, the Corinthians’ giving would have been in obedience to a command.
Instead, Paul challenged the Corinthians to prove through the earnestness of others the sincerity of their love also. The others to whom he referred were the Macedonians; the apostle urged the Corinthians to follow their example and prove the sincerity of their love also. The true test of love is not feelings, but actions: “If someone says, ‘I love God,’ and hates his brother, he is a liar; for the one who does not love his brother whom he has seen, cannot love God whom he has not seen. And this commandment we have from Him, that the one who loves God should love his brother also” (1 John 4:20–21).
The voluntary, generous, sacrificial giving modeled by the Macedonians was an example not only for the Corinthians but also for all believers. It is the path to experiencing God’s rich blessing in time and eternity.