The Church Today In Its Giving or Financial Support

The Church Today In Its Giving or Financial Support THE CHURCH TODAY IN ITS GIVING OR FINANCIAL SUPPORT
R. B. SWEET

One of the most beautiful passages on Immortality found in all literature is that written by the apostle Paul, found in the fifteenth chapter of first Corinthians. Immortality is a subject that intrigues the imagination with never failing interest and an earnest belief in it soothes the spirit of man as nothing else can. The whole subject is on so high a plane and all seems so transcendently spiritual that it does not partake in any measure of the grossly physical world about us. We usually do not mix our dreams of immortality with the practical on go of the material world in which we are imprisoned.

But, startling as it may seem at first glance, Paul descends from his burst of oratory on immortality to such a material thing as money. He passes from description of the mortal having put on immortality; from his triumphant shout of victory over death; to very commonplace directions concerning the handling of one’s material income. That there is anything inconsistent in this seems not to occur to Paul at all. He changes his subject as easily and naturally as if there were nothing at all incongruous about descending from the realm of the incorruptible to the region where dollars and cents are a powerful force. In fact, he seems more nearly to be climbing toward his climax than to be falling into an anti-climax after his eloquent reasoning concerning the resurrection. We believe that he has done this very thing. He did not descend from talking of immortality to talking about money. Rather, he reaches the vital consideration concerning an eternal happiness in basing it upon the way one handles his stewardship in this world. If you would have a lasting happiness, is his train of thought, you must be careful to use your money rather than letting it use you, for he doubtless remembered the words of our Master that “it is easier for a camel to go through a needle’s eye than for a rich man to enter into the kingdom of God.” From his eloquent discussion of the life beyond this one, he turns with the utmost simplicity to earnest directions about giving. After his shout of triumph, “O death, where is thy victory? O death, where is thy sting?” he says “wherefore, my beloved brethren, be ye stedfast, unmoveable, always abounding in the work of the Lord, forasmuch as ye know that your labor is not in vain in the Lord.” Then he writes:

“Now concerning the collection for the saints, as I gave order to the churches of Galatia, so also do ye. Upon the first day of the week let each one of you lay by him in store, as he may prosper, that no collections be made when I come. And when I arrive, whomsoever ye shall approve, them will I send with letters to carry your bounty unto Jerusalem: and if it be meet for me to go also, they shall go with me..”

Thus we find Paul talking plainly about the giving that should be observed in the church in the days of the apostles. He wrote to these same Corinthians again on this subject. In his second letter, chapter nine, the first seven verses, we read:

“For as touching the ministering to the saints, it is superfluous for me to write to you: for I know your readiness, of which I glory on your behalf to them of Macedonia, that Achaia hath been prepared for a year past; and your zeal hath stirred up very many of them. But I have sent the brethren, that our glorying on your behalf may not be made void in this respect; that, even as I said, ye may be prepared; lest by any means, if there come with me any of Macedonia and find you unprepared, we (that we say not *ye’) should be put to shame in this confidence. I thought it necessary therefore to entreat the brethren, that they would go before unto you, and make up beforehand your aforepromised bounty, that the same might be ready as a matter of bounty, and not of extortion."

“But this I say, ‘he that soweth sparingly shall reap also sparingly; and he that soweth bountifully shall reap also bountifully.’ Let each man do according as he hath purposed in his heart: not grudgingly, or of necessity: for God loveth a cheerful giver.” The simplicity and directness of all the teachings of the New Testament concerning the fundamental principles of obedience and the “necessary” things for the carrying on of the work of the church, is forcefully illustrated here. The financing of the church is not to be through such elaborate methods that it will take a financier to understand them. The instructions are given simply and plainly so that the most naive can make no mistake. It is perhaps because we want so badly to do the spectacular thing, the elaborate thing today that the religious world today is led into all sorts of schemes for raising money for church work and utterly to abandon this beautiful simplicity which is far more effective than the intricate methods worked out by inventive minds, not well schooled in the New Testament spirit or method.

It will be interesting to see what the church needed money for.

What possible use could the church have had of so much money that it needed instructions concerning it along with the instructions having to do with Christian living.

A.) The church in the days of the apostles needed and used its money in ministering to the poor. We discussed that feature of its work last night in our talk about the early church “In Its Care of the Widows and Orphans.” But its helping of the unfortunates was not confined just to that cláss of dependent persons. In his letter to the Romans, Romans 15:25-28, Paul writes:

“I go unto Jerusalem, ministering unto the saints. For it hath been the good pleasure of Macedonia and Achaia to make certain contributions for the poor among the saints that are at Jerusalem. Yea it hath been their good pleasure; and their debtors they are. For if the Gentiles have been made partakers of their spiritual things, they owe it to them also to minister unto them in carnal things.” The churches in those days made up contributions to send to sister churches. The churches throughout a region would give their contributions into a common found which was collected by a messenger, or group of messengers who traveled among those churches, and who then take that fund to a distant church to help that distant church carry on its good work. In the passage quoted we find Paul telling about those who might come to Corinth with him from Macedonia. He had sent certain of the brethren on before them that they might have everything in readiness when he and the Macedonians should reach there. In the first passage quoted he told them to appoint certain ones who would carry their contribution to Jerusalem.

Here was a group of men traveling among the churches in Galatia, Macedonia and Achaia, stirring up the Christians to giving their money, collecting money from them and that group of men taking the money to Jerusalem to help carry on its work of looking after the poor. Jerusalem could carry on an extensive program of looking after the fatherless and widows, and other poor, and could send, or have Paul send, men among distant churches to raise money to help them in their good work. Who could object to churches today using the same method?

B.) Another vital work for which the church used its money was that of preaching the Gospel. This was not second in importance although we mention it here second. In first Corinthians, ninth chapter, verses eleven to fourteen we find:

“If we sowed unto you spiritual things, is it a great matter if we shall reap your carnal things? If others partake of this right over you, do not we yet more? Nevertheless we did not use this right; but we bear all things, that we may cause no hindrance to the gospel of Christ. Know ye not that they that minister about sacred things eat of the things of the temple, and they that wait upon the altar have their portion with the altar? Even so did the Lord ordain that they that proclaim the gospel should live of the gospel.” In its incipient stages there were many who would suspicion that this was just another fanatical religious racket propagated by Paul for his own enrichment. He chose not to use what was his right, a support by the church, but to make his own way. But he did give us emphatically the principle “That they that proclaim the gospel should live oí the gospel” and, in 1 Timothy 5:18 b, “The laborer is worthy of his hire.”

Today one who knows the actual condition of the support of the average gospel preacher would hardly accuse them of being in it for the money they can make out of it! The few exceptions do not make void the rule nor the principle.

Here then we have descriptions of the things for which the church in the days of the apostles used money. It was in their ambitious program of caring for the unemployed and helpless and in their equally ambitious program of carrying the gospel to all the nations that they needed money. The same means and methods of collecting money for the first purpose could be used for the second. Rather, certain methods were used in collecting the money for the Jerusalem church that it might finance its work. Anything that it was right for the church to do, it was light that they use this fund to accomplish. That includes preaching and charity Work.

Whatever was necessary to preach the gospel effectively might be bought or paid for out of this fund which the church had. Intricate details of their work are not given us for such details might not fit down into the social and economic conditions of a nation half around the world, nineteen centuries away in time. That they used houses to worship in, either given to the church by wealthy Christians, or purchased or rented by the church, can hardly be questioned. That Paul had help in renting the school of Tyrannus at Ephesus is probable. (Acts 19:9) That Paul did accept money occasionally to supplement what he earned at his tent-making is seen from his acknowledgment to the Philippian church, in Php_4:14-16.

“Howbeit ye did well that ye had fellowship with my affliction. And ye yourselves also know, ye Philippians, that in the beginning of the gospel, when I departed from Macedonia, no church had fellowship with me in the matter of giving and receiving but ye only; for even in Thessalonica ye sent once and again unto my need.” From these passages, and others, we see that the church in that period gave money to care for the poor and to have the gospel preached. A congregation sent direct to an individual in a distant place to help him in his missionary work: groups of congregations made up collections together and sent that money by an individual or by a group of men to a distant church to help it in its charitable and missionary work: that money was raised by an individual or by a group of men traveling among the churches telling them of the need; arousing them to generous giving and accepting their money to help churches and individuals in distant places to carry on their wiork. Let us look a little closer at methods they used.

(1) Of their methods in raising money we find in 2 Corinthians 8:10-11 :

“And herein I give my judgment: for this is expedient for you, who were the first to make a beginning a year ago, rot only to do, but also to will. But now complete the doing also that as there was the readiness to will, so there may be the completion also out of your ability.” And again, in 2 Corinthians 9:2; 2 Corinthians 9:5 :

“For I know your readiness, of which I glory on your behalf to them of Macedonia, that Achaia hath been prepared for a year past; and your zeal hath stirred up very many of them, * * I thought it necessary therefore to entreat the brethren, that they would go before unto you, and make up beforehand your aforepromised bounty, that the same might be ready as a matter of bounty, and not of extortion.”

Many good brethren shy away from the matter of pledges like a good old plow horse used to shy away from an automobile in the early days of its use. But those same brethren will pledge themselves for a year or even for eighteen months to pay so much each month to get possession of one of those very machines. The people at Corinth had certainly pledged themselves to have part in Paul’s work and had made the promise a year before he wrote them. Yes, they made promises that they Would give and Paul sent a group of men to them to remind them of it and to collect their pledges!

II) Perhaps it would cause further shying, if not a real run-away, to mention their using committees, but let us see how Paul wrote to them, immediately following the passage just quoted. This is in 2 Corinthians 8:16-24 :

“But thanks be to God, Who putteth the same earnest care for you into the heart of Titus. For he accepted indeed our exhoration; but being himself very earnest, he went forth unto you of his own accord. And we have sent together with him the brother whose praise in the gospel is spread through all the churches; and not only so, but who was also appointed by the churches to travel with us in the matter of this grace, which is ministered by us to the glory of the Lord, and to show our readiness: avoiding this, that any man should blame us in the matter of this bounty which is ministered by us: for we take thought for things honorable, not only in the sight of the Lord, but also in the sight of all men. And we have sent with them our brother, whom we have many times proved earnest in many things, but now much more earnest, by reason of the great confidence which he hath in you. Whether any inquire about Titus, he is my partner and my fellow- worker to you-ward, or our brtehren, they are the messengers of the churches, they are the glory of Christ. Show ye therefore unto them in the face of the churches the proof of your love, and of our glorying in your behalf.”

“Titus * * with him our brother * * who was appointed by the churches to travel with us * * with them our brother * * they are the messengers of the churches, they are the glory of Christ.” There it is! A group of at least three courageous champions of the cross traveling among the churches to raise money from them to aid in the charitable and missionary work of a distant congregation. Why do we today so resent having some one come to us asking us to give to the support of an orphans home or for missionary work? Is it possible that we do not know how the church in the days of the apostles did its work? Or is it possible that we do not want to know that we should do this vitally important work, and in the way it was done by the early church?

III) In that time, then, they made pledges as far as a year ahead, they had messengers traveling among the churches to raise money and, third, their work was done on a basis of equality, by encouraging every congregation to have part in the work which the church, as a whole should accomplish.

Concerning their methods involving the matter of equality we find this in 2 Corinthians 8:13-15 :

“For I say not this that others may be eased and ye distressed: but by equality: your abundance being a supply at this present time for their want, that their abundance also may become a supply for your want; that there may be equality: as it is Written, ‘he that gathered much had nothing over; and he that gathered little had no lack.”

If Corinth was not to be burdened and others left out of the work, and that is what Paul sought, then we might well look to our congregations today to see that not just a few are doing vitally important work carrying the gospel to all nations and caring for the poor, but that every congregation should help as much as it can in this work that there may be equality! Each congregation should have a financial program and include in their plans certain amounts to be sent regularly to help others if they are not doing such work locally.

Thus we see that the methods of financing the church in the days of the apostles included pledging, or promising be- forhand, and the use of traveling representatives and equality. These methods are used in collecting and distributing money sent to distant churches. The local collections and expenditures of each congregation were handled apparently by the deacons of the congregation. (Acts 6:1-6.) With all these passages before us we are now ready to notice some of the principles that govern the handling of this grace. Have you noticed that the matter of giving is called a “grace?"

Each one might make his own list of principles and different lists would give different orders to their listing. This is not meant to be rigidly inclusive nor is the order that of their importance. We group then in this way merely to get them before us in a comprehensive, workable fashion.

1) In the days of the apostles giving was an individual matter. “Let each one of you lay by him in store,” Paul says in 1 Corinthians 16:2. Each Christian had the obligation to consider for himself the privilege of helping carry on the work of each church. Each one could do this and each one was to do it for himself.

2) Not only must each Christian do his own giving, he must do it regularly. “Upon the first day of the week let each one of you lay by him in store.” We have no trouble determining how often the Lord’s supper should be observed. “Upon the first day of the week, when we were gathered together to break bread—” we read in Acts 20:7 and conclude from that that the Lord’s supper is to be observed as often as it becomes the first day of the week.. The same regularity was observed in giving for exactly the same expression is used in connection with it: “Upon the first day of the week: * * lay by in store.” It seems to have been done regularly as the first day of the week recurred, for no particular first day was designated.

3) While each Christian was taught to give and to give regularly it was also taught them that it should he done liberally. Read Romans 12:8; Romans 12:13 : “He that giveth, let him do it with liberality; he that ruleth, with diligence; he that showeth mercy, with cheerfulness. * * Communicating to the necessities of the saints; given to hospitality.” The Christians at Jerusalem had learned well this lesson from their Master and ours'. When the emergency arose there as a result of widespread unemployment and poverty the Christians, many of them at least, sold their possessions and brought the price of what they sold and turned it over to the apostles that distribution might be made to all Who were in need. Their liberality amounted almost to prodigality and would have been that had it not been wisely administered for a good purpose.

It was a violation of this spirit of liberality, with other elements considered, of course, that brought the spectacular death of Ananias and Sapphira (Acts 5:1-11) who sought to be credited with the same liberality in giving that characterized the sincere disciples. Their hypocrisy in the matter of liberality was tragically and swiftly punished as an example to all who will heed, that the Lord expects the utmost honesty from us in our accounting of the goods he has given in our care. When we say we are doing the best we can, but are not actually doing our best, we are crowding mighty close upon the hypocrisy of this notorious couple. “He that giveth, let him do it with liberality.”

4) A fourth principle that we find taught the early church concerning this grace of giving is that of cheerfulness. 2 Corinthians 9:7 reads: “Let him do according as he purposed in his heart: not grudgingly, or of necessity: for God loveth a cheerful giver.”

Distinctly and forcefully they were taught that the giving they did must be done cheerfully.

5). The fifth principle that we notice is that it must be done as they were prospered. 1 Corinthians 16:2 contains, in addition to two of the principles already named, this: “as he may prosper." Again, 2 Corinthians 8:12 :

“For if the readiness is there, it is acceptable according as a man hath, not according as he hath not.”

Clearly, if a man had not prospered there was no obligation upon him to give. Equally clear is it that he has been prospered there is an obligation for him to lay by in store on the first day of the week “as he may prosper.” As part of this fifth principle, or perhaps as a distinct one, cne was to give as he had made up his mind to give. In 2 Corinthians 9:7, already read, we notice this principle:

“Let each man do according as he hath purposed in his heart: not grudgingly, or of necessity: for God loveth a cheerful giver.” No one, nor any board of officials, could tell a man what he should give. It was an individual matter and one should give as he had determined in his own heart. But his determination to give should be formed in keeping with the principles of regularity, liberality and cheerfulness. There is no hint that there was any sort of assessment imposed upon anyone in the church in the days of the apostles.

Thus we have before us the whole program of financing the church in the days of the apostles. The church needed money to carry out the great commission of the Lord to carry the gospel to every nation. It needed money to serve the Lord through ministering to “these least” which must be done if they were faithfully to follow his example. This money for preaching and charity work was raised from all over the Christian world by voluntary giving and in some instances by having men travel among the churches to inform them of the need and to accept their contributions. It was taught that they should lay by in store regularly: their gifts should be liberal and should be given cheerfully as they had prospered and as they had purposed in their hearts. When we turn to consider what the church is doing today, we are struck with the variety of schemes that are used in the religious world, even in that part of it which professes to be Christian. In deserting the simple method of giving that the New Testament outlines, and which was practised in the days of the apostles, various religious groups have not bettered themselves but have fallen upon lean days for their treasuries. In their determination to get money, and in their disregard for simple New Testament teaching, all sorts of fantastic schemes have been invented, some of which bring no honor upon the church; some of which border closely upon dishonesty and profiteering. This is satirised in one of O’Henry’s stories, “A Tempered Wind,” where he has the heroine saying, “I was about to accept a place in one of the women’s auxiliary bazaars where they built a parsonage by selling a spoonful of chicken salad and a cream puff for seventy five cents and calling it a business men’s lunch.” But we are not so much interested in pointing out the weaknesses of our religious neighbors as we are in seeing how well we measure up to the apostolic teaching and example. And this will be not so much an attempt to tell you what churches are doing as a rule, as to try to impress us with the importance of following the methods and principles which we have read about from the apostles. So far as we know the churches generally are holding pretty close to the principle of givng by the members through the church treasury to finance the work of the church. We have heard of a few instances of congregations soliciting all the people in their neighborhoods to help them build or enlarge their church building. This cannot be too strongly condemned for we are as much obligated to follow the New Testament plan for financing the church as we are to follow its directions in all the other parts of its program. The Christians who are members of a particular congregation are under the responsibility of maintaining its work. They may solicit and receive help from other congregations of the churches of Christ, as we have pointed out, but they should not solicit help from non-Christians to do the work of the church. An occasional gift from someone who is not a Christian may be accepted if it comes from that person as a voluntary offering, but, the point is, we should not solicit them. Neither should we solicit our fellow-Christians except in keeping with the principles outlined in the scriptures we have read.

While we have followed the voluntary offering plan very consistently, it may be that we have not done so well with respect to some of its characteristics. Let us look at them again as they should be used today in the church finances. la) Do you remember that it is an individual matter? “Let each one of you lay by him in store.” Each one, includes the boys and girls who have become Christians. The children should be taught the place of giving in the work of the church and should have instilled in them the principle of sacrifice, of the giving a share of what they have to the Lord. As the boys sell papers, or mow laws and thus make a little change, or as they and the girls have allowances given them, they should be impressed that they have been prospered in that measure and that each one of them has the duty as a Christian to give a portion of that to the Lord’s work. When a boy or girl, a young man man or woman, begins to earn his own money, or when they have allowances given them, their father cannot do their giving for them any more that he can take their communion for them. It is an "each-one-of-you” matter.

If the children were taught, and saw the example, of more liberal giving, by the time they grow to be adults it would not so excruciatingly painful a task to extract from them the portion of their income that should be given cheerfully to the Lord. We cannot overemphasize that it is an individual matter.

Wives who have separate incomes are in the same manner responsible for their stewardship of what they have been prospered with. It would be a splendid thing" if every married couple would recognize that the wife has had a very definite part in earning the family’s income and if the part that la laid by in store for the first day contribution would be divided between husband and wife that she might actually give into the treasury, with her own hands, that part of the income that belongs to her as rightfully as it does to the husband who usually does all the giving for the two of them. Of the course the manner of handling their joint income will govern this. For example, if they have a joint checking account, one as well as the other may make out the check for their contribution to the church and it will be in effect both of them giving. This is

2a) Regularity in giving is much needed now. We seem to feel that if we miss the Lord’s service we have been excused from all necessity of giving on that particular Lord’s day. The expense of the church goes no however, whether few are there or whether the whole membership is present. The small churches may have little local expense and that not matter much, locally, but the missionaries in distant places still must live and the orphan homes still must have food for the hundreds of children who are in their keeping. If each small congregation, as well as the larger ones, had a definite program, as they should have in helping other congregations that have shouldered tremendous burdens that they themselves would not undertake, each such congregation would be glad to send regularly, regularly to their assistance. To do this will require regular giving on the part of “each one of you.” When we have laid by in store a certain portion for the Lord that portion should get into the treasury. If we cannot take it on a certain first day it should be sent by some one, or held over and taken the next Lord’s day by the one who has laid it by in store. If one decides to give a dollar on a certain Sunday, but fails to be at the meeting of the church, then goes the next Lord’s day and fails to give the dollar for the day missed, although he may give a dollar for that day when he is present, he has used for himself what he has laid by in store for the Lord. How far is that from stealing from the Lord’s fund? You would not take it out of the contribution plate, but you hold it out! The cost of carrying on the program of the congregation, assuming each one has a program, and God pity the one that has not, goes on continually. Each Christian should give regularly.

3a). To give liberally may be somewhat harder to do. It will be comparitively easy to give regularly if the regular amount is very small. But let us not forget that liberal giving is as necessary as regular giving. “He that giveth, let him do it with liberality” we read in Romans 12:8.

4a). Closely in connection with liberality we have the other principle that may seem irreconcilable with it. That is, the giving should be done cheerfull. Cheerfully? How in the world can one give liberally and do it cheerfully? Well, no one but a Christian who remembers how freely he has received, could be cheerful about giving freely. But when the Christians remembers all that the church means to him, if he is really sincere he can give cheerfully an amount that will be liberal in keeping with prosperity.

We remember a story that illustrates the need of both these principles being observed in our giving. As we got it, the incident is supposed really to have occurred. Anyway, it might have occurred and whether it actually did it brings out clearly the conflict and the possible harmony that may result between cheerfulness and liberality.

It was in a small place where the people came after the communion and laid their offerings on the table. The old brother who was officiating at the table that day could hardly keep from seeing the offering made by the prosperous member of the congregation. The well-to-do man had laid a twenty five cent piece on the table. The old brother waited until he had reached his seat. Then he took up the quarter and carried it down the aisle to the man.

“Here is your quarter,” he said. “You have given on the first day of the week as we are taught, but you did not give liberally. We all know that this is not a liberal gift from a man of your means. Please take it back for we want no unscriptural giving.”

After a moment the man overcame the surprise, got possession of himself and stalked back up to the table and threw a five dollar bill at the old brother.

“There you are,” he almost shouted, “I guess that is liberal enough.” And he went back to his seat in a rage. The old brother waited until he had settled himself again, then calmly took the five dollar bill back to him.

“Here is your five dollar bill, brother” he told him. “You have indeed given liberally but you did not do it cheerfully. We read that the ‘Lord loveth a cheerful giver.' Your liberal gift is not acceptable to him if it is not given cheerfully. We do not want grudging gifts.”

After that the man thought for a moment, he followed the old brother back to the table and with a good humored smile said:

“I see the point. You have rebuked my stinginess most severely and I see how little I was. Really, I'm glad to give the five dollars. Take it for it is cheerfully given.”

Certainly we must not neglect one of these principles as we emphasize some other one. We would almost surely violate the matter of cheerful giving if we solicit people who are not members of the church to help us. Aside from their having no responsibility, they could not give cheerfully the liberal amounts that the church has a right to expect of her members.

5a). The question of giving as one has been prospered is one that may give some trouble. If a widow with children on a ten dollar a week salary gives a dollar on the first day of the week and a man on a fifty dollar a week salary gives a dollar, have they each given as they have been prospered? There is certainly no equality in that. Then how shall we determine what should be given in keeping with the principle of “as he may prosper?” The Jews had to give a tenth of their gross income. They are an example for us and it does seem that Christians with all their liberty and their glorious hope and precious promises should do at least as well as the Jews did. Every sincere Christian should give a tithe, a tenth, of his gross income, is what the example of the Jews keeps showing us. We believe that is so and that every Christian who has anything above a mere subsistence living should give at least a tenth of his income. But a tenth of a widow’s ten dollar a week salary and a tenth of a man’s fifty dollar a week salary, who has only himself and wife to support, is not giving equitably. The widow’s sacrifice in that proportion is much greater than is the man’s. For a long time we have been trying to read into the New Testament the teaching that every Christian should tithe. We have gone to great pains and resorted to arguments that strained almost to the breaking point some principles in our attempt to make it prove a tenth should be given now just as it was commanded for the Jews. It just is not there. There are some wealthy Christians who, if they gave a tenth, would be giving entirely too little!

Here again the great wisdom of the Bible is shown. That it is not a book of minute details but of great principles is illustrated here most forcefully. Do not misunderstand our use of that expression “minute details." We think that first principles, faith, repentance, confession and baptism, the wearing the name Christian only, as a religious designation, the observing of the Lord’s Supper on the first day of the week and other plainly taught principles are splendidly great principles. They are not in the class of details by any manner of means. What we do mean may be shown further in connection with this thought of tithing. The early writers on Economics, Richardo, Mills and others following the lead of Adam Smith, believed that proportional taxation was the ideal manner of taxing. One of Adam Smith’s canons of taxation, which was standard for decades', lays down this principle. That is, every citizen should be taxed an amount proportional to that which all other citizens are taxed to support the government whose protection they enjoy. If 3% were the rate of taxation, then everyone should be taxed at the rate of 3 % on the type of property that carried that rate. If a man’s holdings were worth only a hundred pounds he would be taxed at the rate of 3%. Another whose estate was worth a hundred thousand pounds would be taxed at the same rate, 3%. That was thought to be the very maximum of equality. And that is the principle we have been following trying to make the New Testament teach tithing for all Christians. But thank God, his wisdom has saved the Bible from any such reproach. Today there is not a writer on Economics, particularly in the field of taxation, who would advocate proportional taxation upon all citizens. The inequality of it is now recognized and we have pretty well accepted and established a progressive tax system. A family that has an in-come that is a bare subsistence income should have none of it taken away from them in taxes, while a man who has a comfortable income will be taxed pretty heavily: a wealthy man will be taxed more heavily, and on up. In South Carolina an act in 1921 raised the total of Federal and State income taxes to 72% of the income over $200,000.

Now suppose that tithing was taught in the New Testament. It would certainly be considered a back number by the economists and its writers would be classified in the school of such as Adam Smith in this respect. But it does not teach that. It teaches the principle of equality and whatever principle may be worked out in any age, in any country, the Bible will be found to fit right down into that scheme so far as it is Christian in principle. No, the Book is not out of date even in the principles of Economics. It is a new as any book in the world. It is as new as the day after tomorrow!

How could it have made such a tremendous advance over the now discredited principle of proportional giving that was bound on the Jews? How, in an age that was still igorant of such social science as Economics, could its writers have given principles that are still up-to-date; that were nineteen centuries in advance of the principles of that time, yet were fitted for that age? Its marvelous elasticity which fits it into any country, any age, is shown here and surely shows its divine origin.

What we have been saying takes care of the matter of one’s purposing, in large part. “As one has been prospered” is but a part of “as each one purposeth in his heart.” As we have said there must be no assessing if we are to follow the teachings of the church in the days of the apostles. We have never violated this principle so far as we know. One’s prosperity will guide him in what he purposes to give. If he has a subsistence level of income, only a very little given will be a sacrifice. As one has more than that his giving should advance progressively until one with a really good income should not be hampered by the tenth bounty but should go beyond it further and further as the Lord allows him to prosper more and more. But let no one think this excuses those with small incomes from giving. It does not. For, surely, we have not forgotten that our giving must be liberal, and it must be cheerful. We know of those on fifteen and twenty dollars a week income who tithe and they are blessed in doing it. Except in cases of extreme poverty where only a mere existence can be eked out of the meager income, each one should lay in store on the first day of the week. A tenth will not be too much for those who are above that subsistence level. A tenth will be too little for those who are well above it! “Freely ye have received, freely give.”

Notice that each one is to give “as he may prosper.” Sometimes good brethren give something and say “if you need more, let me know.” One’s giving is not to be regulated by what is in the treasury but as he has prospered. Whether the treasury is in the red or Has a surplus is not to be considered by the individual as he determines his “purpose.”

If all would follow this principle treasuries would have enough that most congregations could widen their influence. "Give as you have been prospered” is the criterion that should measure the purpose, not what is in the treasury!

Some have found difficulty in using “pledge cards” in their attempt to regulate the expenditure of the church through learning approximately what its income will be. We do not like the idea of a pledge. It is irksome and we cannot well get away from it. Some have avoided this very nicely by using a ‘“purpose card.” To call it a “purpose card” is to use New Testament terminology and obviates the harsh word “pledge” while it serves the same good purpose. The sincere Christian who “purposes” to give a certain amount Weekly, and tells the church treasurer so, will be as faithful to that “purpose” as anyone will in keeping a “pledge.” And more will be willing to tell the treasurer what they purpose to give, knowing in doing that that they are not signing a promissory note, as the pledge seems erroneously considered. Let us all purpose and there will he no harm done in letting our treasurer know what we do purpose to give regularly, liberally and cheerfully. With this study of what the church did in financing its work during the days of the apostles; some suggestions of how the church today is doing its financing and how it may do as the church was then taught to do, we are prepared to read understandingly one of the most beautiful passages in the Bible. Here it is in 2 Corinthians 9:6-15 :

“But this I say, he that sowteth sparingly shall reap also sparingly; and he that soweth bountifully shall reap also bountifully. Let each man do according as he hath purposed in his heart: not grudgingly, or of necessity: for God loveth a cheerful giver. And God is able to make all grace abound unto you; that ye, having always all sufficiency in everything, may abound unto every good work: asi it is written, "He hath scattered abroad, he hath given to the poor;
His righteousness abideth forever."

“And he that supplieth seed to the sower and bread for food, shall supply and multiply your seed for sowing, and increase the fruits of your righteousness: ye being enriched in everything unto all liberality, which Worketh through us thanksgiving to God. For the ministration of this service not only filleth up the measure of the wants of the saints, but aboundeth also through many thanksgivings unto God; seeing that through the proving of you by this ministration they glorify God for the obedience of your confession unto the gospel of Christ, and for the liberality of your confession unto the gospel of Christ, and for the liberality of your contribution unto them and unto all; while they themselves also, with supplication in your behalf, long after you by reason of the exceeding grace of God in you. Thanks be to God for his unspeakable gift!” On an old tombstone in some cemetery was found an epitaph which we will do well to consider:

"What I spent I used What I saved I lost What I gave I have.” The golden text for all giving is found in Luke 6:38 in the words of the Master himself. Hear it:

“Give and it shall be given unto you;
Good measure, pressed down, shaken together,
Running over shall they give into your bosom.
For with what measure you mete it shall be measured to you again.”

If we will give ourselves into the service of the Lord whole-heartedly as the Macedonians did who are mentioned in 2 Corinthians 8:5 “First of all they gave their ownselves to the Lord, and to us through the will of God” then we will have no trouble in following gladly the leading of the early church in doing our work and supplying the financial means for increasing the work. We will then have a “purse-and all’ religion.