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What does the Bible say about about tithing and first-fruit giving?  Should we report what we contribute as income on our taxes?

Topics à  Worship, Christian Living

Todd Clippard

Unlike the Mosaic Law, the New Testament does not provide a list of specifics concerning how we should give.  The laws of tithing were done away with at the cross (Eph 2:14-16), but the principle of first fruit giving (Proverbs 3:9) remains.

What does the New Testament say about giving?  Here are a few scriptures that provide some general principles for giving:

1 Corinthians 16:1-2
Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye.  Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.   KJV

From this text we learn our giving should be regular (first day of every week) and in accordance with how we have prospered.  There is some discussion concerning how a person would give if they do not draw a weekly paycheck.  Must they give each week or only during the week they are paid?  I don't think there is a definitive answer, so I would suggest each one give as he understands the passage.  I receive a weekly paycheck and my wife is paid monthly.  We give each week based primarily upon what I make and a little according to what she makes.  Then on the first Sunday of the month, we give a second check based on her income.

2 Corinthians 9:6-7
But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully.  Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.  KJV

From these verses we learn that God will bless us in accordance to our giving.  As an example we are given the illustration of farming.  We all understand that the more seed we sow, the more we can expect to reap.  The word translated "bountifully" comes from a Greek word meaning "good word."  In other words, our giving is an expression of giving a good word on the Lord's behalf.

We also learn that our giving should be according to what we purpose in our hearts.  This means we know ahead of time what we are going to give.  Too many come to church not having given any thought to their giving, and then open their wallet at the last moment to give.  This is not purposeful giving.

Finally, we learn our giving should not be done grudgingly, or because we feel we "have to", but cheerfully from our hearts.

In conclusion concerning giving, Hebrews 8:6-8 teaches us that Christians are the recipients of a better covenant than the Jews, a covenant based upon better promises.  It seems obvious (at least to me) that as the recipients of a better covenant than the Jews, Christians ought to be better givers than the Jews.

Regarding the reporting of income -- according to the law, ALL income must be reported for income tax purposes.  We are not at liberty to exclude the amount we give as if we did not earn that money.  However, what we give to the Lord can be listed as a deduction on your income tax filing.