2 Corinthians 8-9, is talking about giving, there is nothing in here about tithing--there is nothing in the New Testament any place to advocate tithing.
"Tithing," are you familiar with the concept of tithing, you know, "Give 10% to the church," you know, that kind of thing? Tithing, basically, is never, ever advocated in the New Testament; it is never taught in the New Testament—never!
No place in the entire New Testament is it ever advocated for us to give tithes, that is, for us to give 10% to the church. You say, "Well what was it in the Old Testament?" Every year a Jew had to give 10% of all of his crop and all of his produce, and all of whatever he had. He gave 10%, which was called the "Levite's Tithe," and what you have to understand is that the nation Israel was a theocracy, that is, it was ruled by God through priests. There were 24 different orders of priests, with thousands upon thousands of priests—they were the government officials, they were the Senate, the Congress, the whole thing, only they didn't have to vote on anything—they just sought God and God told them what to do. So it was a theocracy ruled by God and that rule was disseminated through these people.
Well, since they were the agents of the government, they had to be supported. So you pay 10% to the Levites to support them as they operated in behalf of God in the government; you paid 10% to take care of the national festivals, which were many, many. Then you paid another 10% every third year, which went to the poor and the widows. So if you broke that down, you are at about 23.3% per year. Now what that was, was an income tax system. That was a system of taxation to fund the government and its religious activities and its welfare needs.
So when people today say, "We want to tithe now like they did in the Old Testament," they can't stop at 10%, they got 23.3% to start with. In addition to that, you paid a half shekel temple tax every year, in addition to that, if you had a field, you had to harvest the field in a circle and leave the corners open for the poor. It was a profit-sharing plan. If you dropped a bail of hay off your wagon, on the way to the barn, you had to leave that for the poor. So you start adding that up and you are looking at about 25% of their income went to fund the national entity of the government.
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NOTE: The following excerpt is taken from a sermon John MacArthur preached at Grace Community Church, Box 4000, Panorama City, CA 91412. The sermon is available on cassette tape #GC 70-1, and is titled, "Bible Questions and Answers."
Now you come to 2 Corinthians, chapter eight, and you learn how the church gave. The church knew there was a need so the church gave. How did they give? Well, it wasn't 10%, it says, "The churches in Macedonia, 2Cor 8:1, gave abundantly out of deep poverty. It says that their deep poverty abounded to the riches of their liberality." It is in that whole hearted abandonment, "they gave everything."
The Charismatic "Health and Wealth" prosperity business, where you are just simply saying, "Well I am going to give my money so I can get it!" That is not the spirit of the Macedonians, they didn't even have enough to give what they gave, but they gave it anyway, because they had already given themselves to the Lord. Their whole program was a "give myself away" program, not a "get for myself" program. We are suffering today, in Christianity, from an absolutely pervasive greed. Our contemporary Christianity is so self-indulgent it boggles the mind. That is why we don't reach out to people, because we are consumed with feeding ourselves. It's a mentality that all of us fall prey to.
So, we have a mentality, and of course, what we have done, see, we justified our materialism by developing a theology to accommodate it--you know, "Jesus wants you healthy and wealthy."
These are the people who develop this kind of accommodating theology, "Jesus wants you wealthy, Jesus wants you rich, Jesus wants you prosperous, He wants you healthy and all that kind of thing," and I really believe that it is a "back door" means to justify a materialistic attitude, and the Lord needs to deliver us from that.
These people [2 Cor 8:1] gave out of their deep poverty, not because they wanted anything back because they were so abandoned to the Lord.
Now, you say, "Yeah, I know what will happen to me. I will give all of my money and the Lord will give me back all spiritual blessings." That might happen, but in verse seven it says, "every man according as he purposes in his heart, so let him give; not grudgingly, nor of necessity: for God loves a cheerful giver. And God is able to make all grace abound toward you; that you, always having all sufficiency in all things, may abound to every good work." And, he will minister (verse 10) "He that ministers seed to the sower will minister bread for your food, and multiply your seed sown, and increase the fruits of your righteousness." Verse 10 is really key: He says He will not only give you back what you sowed; He'll give you back bread for your food--He'll take care of your physical needs when you give, and He'll increase the fruit of your righteousness. It doesn't say that He'll make you wealthy, does it? It says, He'll meet your needs, and He will fill your life with righteousness.
So if people think there is a way to get either health or wealth they will do anything, and that kind of doctrine will be popular and people will send money to it like "gangbusters." Oral Roberts has been doing that for thirty years. You ought to read his letters, "If you will send me $25 today, right today, the day you get this letter, I'll promise you that Jesus will give you back $250 within the next six months from an unexpected place." Very typical letter. And you know, you are liable to get $250 back somewhere you didn't expect it. Right? You old Aunt died, or you got an income tax return, or you got a social security check you didn't expect, or whatever. In the long run it hooks people--it's really tragic.