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In the New Testament, giving is a command, an act of worship, but must be done without compulsion:
AMOUNT AND MEASURE OF GIVING
What percentage of income should the Christian give to God? The New Testament Scriptures give direction:
1. Give Proportionate to Income
1 Corinthians 16:1-2: "Now concerning the collection for the saints, as I have given orders to the churches of Galatia, so you must do also: On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come." In this text, Paul directs the church in Corinth on how they should give to the poor saints in Jerusalem. He told them to give proportionate to their prosperity.
2. Give According to Ability
Acts 11:27-29 "And in these days prophets came from Jerusalem to Antioch. Then one of them, named Agabus, stood up and showed by the Spirit that there was going to be a great famine throughout all the world, which also happened in the days of Claudius Caesar. Then the disciples, each according to his ability, determined to send relief to the brethren dwelling in Judea." In this narrative the church in Antioch gave to the suffering members of the church in Judea proportionate to their means; they gave according to their ability. Those with more money gave more. Those with less money gave less than those with more money.
3. Give Bountifully
II Cor 9:6: “But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully.”
4. Give Anonymously
In Matthew 6:1-4 Jesus teaches that giving should be in secret in order that He who sees in secret will repay the giver. This kind of giving is preferable as it protects the giver from spiritual pride.
5. Give Cheerfully
In II Corinthians 9:7 we learn the spirit in which Christians should give. "Let each one do just as he has purposed in his heart; not grudgingly or under compulsion; for God loves a cheerful giver." Here Paul directs the church to give what they have purposed in their heart. He does not tell them how much to give or specify a fixed percentage as standard.
6. Give Not Grudgingly or Of Necessity (Compulsion)
II Cor 9:7 “So let each one give as he purposes in his heart, not grudgingly or of necessity for God loves a cheerful giver.”
7. Give Sacrificially, According To Ability
II Cor. 8:1-5 "Moreover, brethren, we make known to you the grace of God bestowed on the churches of Macedonia: that in a great trial of affliction, the abundance of their joy and their deep poverty abounded in the riches of their liberality. For I bear witness that according to their ability, yes, and beyond their ability, they were freely willing, imploring us with much urgency that we would receive the gift and the fellowship of the ministering to the saints. And not only as we had hoped, but they first gave themselves to the Lord, and then to us by the will of God." The Macedonian Christians had little. They experienced deep poverty, yet gave beyond their ability!