Shekels, Dollars, & Sense

Copyright 2006 Dennis O. Wretlind, Ph.D.

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the written prior permission of the author.

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10 9 8 7 6 5 4 3 2 1

To Elma

Wife, Companion, Encourager

(Without whom this book would never have been written)

"Her husband… praises her, saying,

Many daughters have done nobly,

But you excel them all."

Acknowledgements

Many persons have contributed to this book, not the least of whom are Dr. Donald H. Launstein and Dr. Ronald B. Allen, advisors of my Western Conservative Baptist Seminary Th.M. thesis, An Exegetical Investigation of Financial Stewardship in the New Testament Church. A great debt of gratitude is also given to Dr. Earl D. Radmacher who has been both mentor and friend for many years. Also, I would be remiss if I failed to mention the former students who have encouraged me to write this book and make it available to the Christian public. Finally, thanks goes to my son Jonathan who accomplished the difficult but necessary tasks of formatting the book and creating the cover.

Preface

I wrote this book for scholars, pastors, and students of the Bible who understand the importance of the original languages of Scripture. To facilitate the varying skills of these individuals the following scheme has been enacted:

E:\vsaldana\My WIP\2016\10October\27\184989\media\image3.png The original Greek and Hebrew words appear enabling direct and immediate access to lexical and grammatical resources.

E:\vsaldana\My WIP\2016\10October\27\184989\media\image4.png For those who find it easier to work with transliterations of the original words, these are included in parentheses or brackets next to the Greek and Hebrew terms. For transliteration schemes, I have used the (fairly standard) Hebrewtl and Greektl fonts distributed by Galaxie Software, 1992.

E:\vsaldana\My WIP\2016\10October\27\184989\media\image5.png Finally, those who have no training in Greek and Hebrew can work around the original words by means of the English translations that I have included regularly.

Where quotations of Scripture are inserted into the book, the New American Standard Bible, 1997 edition, has been used except where otherwise noted.

Table of Contents

Acknowledgements

Preface

Chapter 1 > Tithing Tensions

Chapter 2 > From Custom to Commandment

Chapter 3 > Two Testaments; One Theology

Chapter 4 > Financial Stewardship in the Jerusalem Church

Chapter 5 > Financial Stewardship In The Expanded Church Of The New Testament

Chapter 6 > Theological and Practical Considerations

Chapter 7 > Summary and Conclusion

Appendix > For Further Reading

Chapter 1 > Tithing Tensions

The following tongue-in-cheek scenario illustrates a characteristically human foible:

Two hunters were accidentally shot by a third. One was wounded in the head and immediately plugged the hole but his pal dropped dead. Examination revealed that the dead hunter was not shot in the body but in the wallet.¹

Being shot in the wallet is painful for most of us, Christians and non-Christians alike.

Money, what the editors of Moody Monthly once described as civilization’s indispensable middleman in the big and little transactions of every day,² draws us to itself like a beacon. We gravitate towards it consciously and subconsciously. It represents physical and social well being and purchases the necessities of life. We all need it.

Money is not the problem as much as the all-consuming value placed upon it. Evidences of misplaced value may be a sort of tightfistedness when the offering plate makes its way down the pew row. Or that sticky finger feeling as cash is deposited in the plate. Or that self-conscious embarrassment when the coins clink. Or that guilty feeling when an empty offering envelope is dropped into the plate. It is hard to give up what is valued so highly.

Money is of great importance, but as Christians we know that it should not be all-consuming or valued to excess. We also know that our attitudes towards money should differ from that of the unbelieving world and that the Bible has a great deal to say about money, even if we are a bit uncertain about the details. And herein lies the crux of the matter and the focus of this book. What does the Bible teach about why we should give and how we should give? Three main interpretations have been suggested in answer to this very important but emotionally-charged question.

Tithe? Yes!

Every working Israelite in the Old Testament was required to give 10% of his income to God in accordance with the Mosaic Law. The same principal applies to every Christian. This is the principle of the tithe as described by John R. Rice:

The tithe is the Lord’s. That is a moral principle, not ceremonial law. Every Christian ought to acknowledge the Lordship of Jesus Christ just as truly as a Jew. God still owns all the property in the world. Covetousness is still a sin. Regular giving, proportionate giving, out of loving hearts, is a grace to be cultivated, not a ceremonial law commanded to Jews.³

One strong appeal of this teaching is that it clearly defines how much God requires His people to give. Though discussion has raged about whether tithing should be based upon one’s gross or net income,⁴ tithing has the benefit of allowing an individual to define what he is to give in exact, unambiguous numbers. It also gives the local church some direction in establishing a yearly budget.

In 1974 the editors of Christianity Today made the impressive claim that tithing could be a cure for much of the financial ills of the faith:

At a time when Americans are the most affluent people in the history of mankind, the practice of tithing would go a long way towards solving some vast problems. It would also counter the trend of depending on government to meet all human needs and would keep Christians and churches in the forefront of the battle against poverty, sickness, and suffering.⁵

In the greater affluence of the 21st century this editorial opinion may well be restated in stronger terms. But pragmatism such as this, no matter how noble, cannot substitute for biblical accuracy; and there are many that oppose the principle that Old Testament tithing defines the New Testament pattern of financial stewardship. Ray Stedman is very direct, Yet in the face of this almost universal acceptance of the tithe, Scriptural evidence constrains us to reject it as not applicable to the believer under grace.⁶

Norman Tenpas rejects tithing on another ground:

Furthermore, the tithe, in terms of taxation, is a regressive form of giving … . A regressive tax is a poor kind of tax and is it not so also in giving? Don’t we have to emphasize that the worth of a person’s gift to the Lord is determined by what he has left instead of what he gave?⁷

For still another reason Norm Lewis writes, There is a broad Old Testament basis for tithes and offerings. But will it produce enough funds to reach the world for Christ in our generation? Who would say so? That lack is a demand for action. Each church must give more—much more!⁸

Rolston addresses himself in opposition to tithing in this manner, It would be a great mistake for Christian leaders to think that they can solve the problems of Christian stewardship today simply by an intensified emphasis on tithing. Christian stewardship must go much deeper and have a broader basis than the Old Testament law of the tithe.⁹ Supplying support for this statement, he continues: It must be admitted that the argument for the tithe in the New Testament is very weak.¹⁰ Again, focusing on the Pauline Corpus, he writes:

There is no reference at all to the law of the tithe in the writings of Paul … . In his appeal for the raising of the collection for the saints at Jerusalem, Paul moves through the whole range of motives to which a man might appeal to stimulate Christian giving. But we have no record of his ever mentioning the tithe.¹¹

Summarizing tithing and Christian giving, Rolston concludes, There is a grave danger that in the preaching of the tithe we shall fall into a type of legalism which is not essentially different from the Jewish legalism which Paul rebelled against.¹²

Tithe? Yes, But …

Some who argue against the teaching that the Old Testament tithe defines the New Testament financial stewardship requirement have answered the problem of Christian giving in other ways. Harry Ironside wrote:

The least a consistent child of God in Old Testament times could give was a tenth. Certainly as a Christian living under grace I shall not do less than was required of a consistent Jew. The tenth, therefore, will be the minimum, and I will give more according as God prospers me.¹³

This suggests that the tithe is the starting point for real Christian giving. Leewin Williams agrees:

It should be emphasized that one does not give tithes. This is a debt he pays. Strictly speaking one never gives anything until he has first paid his tithes. After the tithes have been paid, then there is plenty of room for offerings. It will be found that tithers are usually foremost in their offerings.¹⁴

For those who hold to this tithing plus pattern of giving, there is a moral issue involved. Robert Hastings writes, Christians are not legally bound to the Old Testament tithing structure, but they are morally bound to give not less than one-tenth if their Christian profession indicates any depth of consecration and sincerity.¹⁵ Earl Radmacher concurs with this viewpoint:

It seems to me … that if the average church member was giving 2.5 per cent to his local church, then our greatest danger is not one of stifling giving by suggesting that believers tithe. True, the New Testament teaches percentage giving; so does the Old, and it