1.    From early times, it was recognised that man owed everything to God and that to offer a proportion of his goods to God was a duty, as an indication of a grateful heart.

David's Prayer: "Blessed art thou, Lord God of our father Israel, from of old and for ever.  Thine, O Lord, is the greatness, the power, the glory, the splendour, and the majesty; for everything in heaven and on earth is thine; thine, O Lord, is the sovereignty, and thou art exalted over all as head.  Wealth and honour come from thee; thou rulest over all; might and power are of thy disposing; thine it is to give power and strength to all.  And now, we give thee thanks, our God, and praise thy glorious name. . . . . For everything comes from thee, and it is only of thy gifts that we give to thee".  Chronicles 29:11-24

2.    Each according to his means was the basic principle.  "No one shall come into the presence of the Lord empty-handed.  Each of you shall bring such a gift as he can in proportion to the blessing which the Lord your God has given you".  Deuteronomy 16:17

3.    At first, a tithe was an accepted proportion: "This stone, which I have set up as a sacred pillar, shall be a house of God.  And of all that thou givest me, I will without fail allot a tenth part to Thee".  Genesis 28:22  Jacob's promise.

The New Testament.

1.    The New Testament shows a change of emphasis.

Tithing was practised by the Jews.  "I pay tithes on all that I get". - The Pharisee in the Temple.  St.Luke 18:12

"Alas for you Pharisees:. you pay tithes of mint and rue and every garden herb, but have no care for justice and the love of God.  It is these you should have practised, without neglecting the others". St.Luke 11:42  St.Luke 16:14                        

Refer also to: "The Pharisee stood up and prayed thus: thank thee, O God, that I am not like the rest of men, greedy, dishonest, adulterous; or, for that matter, like this tax-gatherer.  I fast twice a week; I pay tithes on all that I get".                                                                    St.Luke 18:11

2.    Jesus taught about the dangers of a legalistic approach.  The Pharisee thought that his fasting and his tithing should 'satisfy' God.  Willingness to give without stint is required.  Refer to the story of 'the Widow's Mite'.                                                                                           St. Mark 12:41-44

"Here and now, sir, I give half my possessions to charity; and if I have cheated anyone, I am ready to repay him four times over".                                                            Zacchaeus  St.Luke 19: 8

It is the willingness to give that is all–important.  Otherwise there is a danger of over–estimating the importance of material belongings, of lacking sympathy and of under–estimating spiritual values.

"Beware!  Be on your guard against greed of every kind, for even when a man has more than enough, his wealth does not give him life".                                                   St.Luke 12:15

The Successful Farmer                                                                                St.Luke 12:16-21

The Sermon on the Mount                                                                       St.Matthew  6:25-34

The Rich young Man                                                                                  St.Mark 10:17-25

You may well sympathise with this young man who had kept all the commandments since he had been young.  "One thing you lack: go, sell everything you have, and give to the poor, and you will have riches in heaven; and come, follow me".  Surely, this is what he wanted to do – but he could not bring himself to the final act of doing so.

St.Paul on Stewardship                                                                                  2 Corinthians 8-9 .

"We must tell you, friends, about the grace and generosity which God has imparted to our congregations in Macedonia.  The troubles they have been through have tried them hard, yet in all this they have been so exuberantly happy that from the depths of their poverty they have shown themselves lavishly open handed.  Going to the limit of their resources, as I can testify, and even beyond that limit, they begged us most insistently, and on their own initiative, to be allowed to share in this generous service to their fellow–Christians.  And their giving surpassed our expectations; for they gave their very selves; offering them in the first instance to the Lord, but also, under-God, to us.  The upshot is that we have asked Titus who began it all, to visit you: And bring this work of generosity also to completion.  You are so rich in everything – in faith, speech, knowledge, and zeal of every kind, as well as in the loving regard you have for us – surely you should show yourselves equally lavish in this, generous service!  This is not meant as an order; by telling you how keen others are I am putting your love to the test.  For you know how generous our Lord Jesus Christ has been:  he was rich, yet for your sakes he became. poor, that through his poverty you might become rich.

Here is my considered opinion on the matter.  What I ask you to do is in your own interests.  You made a good beginning last year both in the work you did and in your willingness to undertake it.  Now I want you to go on and finish it; be as eager to complete the scheme as you were to adopt it, and give according to your means.  Provided there is an eager desire to give, God accepts what a man has; he does not ask for what he has not".

"Remember: sparse sowing, sparse reaping; sow bountifully and you reap bountifully.  Each person should give as he has decided for himself; there should be no reluctance, no sense of compulsion; God loves a cheerful giver.  And it is in God's power to provide you richly with every good gift; thus you have ample means in yourselves to meet each and every good cause.  Scripture says of such a man:

"He has lavished his gifts on the needy, his benevolence stands for ever".

1.    There was a time when the offering of a tenth was an accepted proportion.

2.    This became an obligation for a practising Jew.

At the promulgation of the Law, regulating sacrifices and offerings, the tithe was defined as a first commitment for all Israelites:

"Every tithe on land, whether from grain or from the fruit of the tree, belongs to the Lord; it is holy to the Lord".                                                                                        Leviticus 27:30

In the Law, there were both obligatory and voluntary gifts.

    (a)  The Tithe - as above.                                          Leviticus 27:30  Deuteronomy 14:22

Obligatory: there were many regulations governing the tithe.  It had to be the first tenth – the first in condition and quality.

    (b)  The. First Fruits                                                    Exodus 23:19  Deuteronomy 26:1-11

Voluntary: free-will offerings at the Feast of Weeks.                               Deuteronomy 16:1

So, tithing was not regarded as the discharge of all responsibility.  It has been estimated that the devout Jew who observed the Law concerning the obligatory and voluntary gifts offered back to God about one–third of his possessions!

3.    Later, the meaning of the tenth became lost and it merely became the rule.

4.    The New Testament shows a change of emphasis.  Jesus came to fulfil the Law and he taught that we should offer the whole of our lives.

5.    We render back to God our offerings through his church as members of the Body of Christ.  Our offering fulfils not only our duty to give, but enables the-Church to act in this material world with material things.  Each member of the Body has a part to play, and if this member fails, the Body is weakened accordingly.

(Diocese of St.Albans.)                                                                  (Stewardship Advisory Service)