Matthew 17:24-27
When they had come to Capernaum, those who received the temple tax came to Peter and said, “Does your Teacher not pay the temple tax?”  He said, “Yes.”  And when he had come into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?”  Peter said to Him, “From strangers.”  Jesus said to him, “Then the sons are free.  Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.”

Peter answered the question wanting to show the men that he keeps the law and customs.  Jesus then makes the point that children of the king were free.  Jesus again as always is introducing them to the Kingdom of God on earth.  Now they need some money.  Notice what Jesus does not tell Peter to do.  He does not tell him to go out and get a job; work all week maybe longer;  pay the tax and then catch up with the rest of us because we are movin' on.  No, he tells him how to collect or gather the money that has already been provided for them.  Notice that Peter has to do a few things.  He had to walk out, get a line and hook, some bait, and cast it into the sea.  Jesus told him to bring in the first fish he gets and inside his mouth will be some money.  He doesn't tell him to fish all day and try for a bigger fish or lots of fish and then go sell them for money.  The reason this is different than the woman with the pots of oil (read "Got Pot?") is that she needed a huge provision for herself and two sons for a long long time.  Jesus and Peter just needed a small amount for a gift.  Jesus received a revelation, a word of knowledge as to how to get that money.  It was important for Peter to do exactly as Jesus said to get the money.

Once again we see the difference between laboring under the world's system versus operating within the kingdom of God on the earth right now.  Faith, revelation, knowledge, obedience are the keys.  I believe that when Peter answered the question with a "yes" at that moment the heavenly Father spoke to Jesus and said to him something like this:  "Jesus when Peter returns ask him this question...then when he answers send him down to the sea and here's what he is to do."  God sent Jesus not only to die for us but to show us how to live as God's children on the earth right now.  With Jesus living inside you then heaven touches earth in us and through us.   Jesus lived that way, the disciples learned to live that way, Stephen lived that way and so can you.  After all God says...

Matthew 7:7-11  Ask, and it will be given to you; seek, and you will find; knock, and it will be opened to you.  For everyone who asks receives, and he who seeks finds, and to him who knocks it will be opened.  Or what man is there among you who, if his son asks for bread, will give him a stone?  Or if he asks for a fish, will he give him a serpent?  If you then, being evil, know how to give good gifts to your children, how much more will your Father who is in heaven give good things to those who ask Him!

Luke 5:1-9  So it was, as the multitude pressed about Him to hear the word of God, that He stood by the Lake of Gennesaret, and saw two boats standing by the lake; but the fishermen had gone from them and were washing their nets.  Then He got into one of the boats, which was Simon’s, and asked him to put out a little from the land. And He sat down and taught the multitudes from the boat.  When He had stopped speaking, He said to Simon, “Launch out into the deep and let down your nets for a catch.”  But Simon answered and said to Him, “Master, we have toiled all night and caught nothing; nevertheless at Your word I will let down the net.”  And when they had done this, they caught a great number of fish, and their net was breaking.  So they signaled to their partners in the other boat to come and help them. And they came and filled both the boats, so that they began to sink.  When Simon Peter saw it, he fell down at Jesus’ knees, saying, “Depart from me, for I am a sinful man, O Lord!”  For he and all who were with him were astonished at the catch of fish which they had taken;

Jesus asked Simon to take him out in the boat which he did.  He let Jesus use his boat for the work of the Kingdom.  After he finished speaking Jesus told them to go out and do one more time what they had been laboring at all night long.  Simon (Peter) at first told him (out of frustration no doubt) that they had already done that all night for nothing, but then he says "nevertheless at your word I will let down the net."  It's interesting that Jesus said "let down your nets" - plural, but Simon said "net" - singular.  Also from Simon's words it's easy to see that they were focusing on the task of doing that again and not on the promise Jesus gave them - "for a catch".  It was Jesus' intention to bless them abundantly and fill both boats, that's why he said "let down your nets" meaning take both boats out.  Simon took out only one boat.  Simon was struggling with the catch because it was enough fish to fill two nets all in just one net!  As a result the nets almost tore.  They finally brought out the other boat (good choice) and they were both filled so full that they began to sink!  Now don't cha' know this was a great fish story that the whole town talked about for the next month!  By doing this miracle, Simon recognized that Jesus was from God and fell down at his feet (another good choice).

In "Got Pot?" the lady had the relationship and the jar of oil which the blessing was built upon, but she did not have any way of receiving, gathering or containing the blessing.  Here Simon had two boats and at least two nets, so he had a way to gather the fish with the nets and he had a way to hold or contain the fish in the boats.  His offering of the use of the boat for Jesus to teach the crowd was the basis of the relationship now with the kingdom of God.  Before they were just Simon's boats now they were God's boats.  Simon and his crew labored in the flesh without God's blessing and got nothing.  We've all been there haven't we!  But now he did not labor he simply obeyed and God filled his boats with fish!

Now some people say that God is interested in every part of your life except money.  For some reason they just cannot accept God as being involved in money, but he definitely is!  He told the pot lady to sell it, get cash!, pay off debts and live on the rest - that's money my friend and lots of it!  Simon used the catch to sell it.  He had overhead to pay - a crew and two boats!  No doubt he might have had a buy-one-get-one-free promotion because fresh fish doesn't keep well in the hot sun!  I encourage you to learn to stop laboring in the way of this world and surrender to the way of the Kingdom of God to receive bountiful harvests that you need and long for.  God says...

Luke 12:29-32  And do not seek what you should eat or what you should drink, nor have an anxious mind.  For all these things the nations of the world seek after, and your Father knows that you need these things.  But seek the kingdom of God, and all these things shall be added to you.  Do not fear, little flock, for it is your Father’s good pleasure to give you the kingdom.

II Kings 4:1-7  A certain woman of the wives of the sons of the prophets cried out to Elisha, saying, “Your servant my husband is dead, and you know that your servant feared the Lord. And the creditor is coming to take my two sons to be his slaves.”  So Elisha said to her, “What shall I do for you? Tell me, what do you have in the house?” And she said, “Your maidservant has nothing in the house but a jar of oil.”  Then he said, “Go, borrow vessels from everywhere, from all your neighbors—empty vessels; do not gather just a few.  And when you have come in, you shall shut the door behind you and your sons; then pour it into all those vessels, and set aside the full ones.”  So she went from him and shut the door behind her and her sons, who brought the vessels to her; and she poured it out.  Now it came to pass, when the vessels were full, that she said to her son, “Bring me another vessel.” And he said to her, “There is not another vessel.” So the oil ceased.  Then she came and told the man of God. And he said, “Go, sell the oil and pay your debt; and you and your sons live on the rest.”

• She took the initiative reminding Elisha of the relationship that she had with him through her deceased husband.He asked about her supplies her provision for her household.
• Go borrow vessels - empty vessels.
• He admonished her not to borrow just a few.
• He involved her sons that they might believe.
• She followed his instructions exactly (not almost).
• She got out of debt and into retirement.

Now let's go over this:  It was the relationship that gave her confidence and expectation that she would be helped in some way.  The prophet used the small jar of oil she had as the basis for the blessing.  He multiplied what she had.  The amount of blessing she received depended on her ability to follow his instructions.  Every jar she got would be filled whether she got 50 jars or 200 jars.  Now she could sell the oil, pay off her debts and live in retirement.

Kingdom finances involves your relationship with God through Jesus.  It involves you offering what you have to the kingdom to be multiplied.  It involves following instructions instead of coming up with a great idea yourself.  It involves gathering, harvesting, not laboring. It involves having a way to receive the blessing - a way to contain it.  It involves paying off debts.  It means making in a short time what it would take days, months, and years to earn.  God wants to bless us and he has already blessed us in and through Jesus.  We just do not know how to tap into the kingdom to receive what is already ours.  God says...

Malachi 3:10  Bring all the tithes (offerings) into the storehouse, that there may be meat in my house, and prove me now herewith, says the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.

Tithing in the Old Testament

The word tithe means tenth. Giving one tenth (10%) of one’s livelihood is an Old Testament teaching and practice that was required of Israel. Tithing was practiced before the law was given. It is part of Mosaic Law, but interestingly it is not part of God’s commandments (i.e. The Ten Commandments). The prophet Malachi uttered these words and they are the words of God:
 
Malachi 3:9-11 You are cursed with a curse: for you have robbed me, even this whole nation. Bring all the tithes into the storehouse, that there may be meat in my house, and prove me now herewith, says the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, says the LORD of hosts.

This passage from the Old Testament is most often used by preachers to preach on tithing to their congregations. This is taught in almost all churches today. This is so prevalent that in most churches if you are not tithing you are considered to not be living up to a “Christian or godly” standard of giving. However, God is speaking here to the nation of Israel. Does this still apply to us today? Is a Christian “supposed” to give 10% according to the scriptures?

Tithing in the New Testament

Did you know that Jesus used the word tithe only once in the entire New Testament? Let’s take a look.

Matthew 23:23 Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought you to have done, and not to leave the other undone.
Luke 11:42 But woe to you, Pharisees! For you tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought you to have done, and not to leave the other undone.

We can see that actually it is used only once by Jesus, but is quoted in both Matthew and Luke. Notice that Jesus specifically categorizes tithing as a matter of the Jewish law. Jesus emphasizes that they had their practice backwards. That is they should have made sure to do the really important things and the other smaller things of the law would have fallen into place.

Luke 18:12 I fast twice in the week, I give tithes of all that I possess.
Here a man is referring to his practice of tithing as a means of justifying himself to God and to all others who are listening. He is saying, “I keep the law.”

Hebrews 7:4-10 Now consider how great this man was, to whom even the patriarch Abraham gave the tenth of the spoils. And truly they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receives them, of whom it is witnessed that he lives. And as I may so say, Levi also, who received tithes, paid tithes in Abraham. For he was yet in the loins of his father, when Melchisedec met him.

This passage in Hebrews is actually referring to the practice of tithing. It specifically says that tithing is according to the law. However it also refers to Abraham paying tithes before the law was given at Mount Sinai. This example that is being referred to is not about tithing, but rather to show how great Melchisedec was because Abraham paid tithes to him.

Isn’t it a little strange that in all of the New Testament these are the only usages of the word tithe and every reference is to the practice of the Jews in regard to the law and customs. Isn’t it strange that Jesus had plenty of opportunities to commend tithing, but didn’t.

Jesus Talks About Giving

Luke 6:38 Give, and it shall be given to you, good measure, pressed down, shaken together, and running over, shall men give into your bosom. For with the same measure that you use it shall be measured to you again.
Matthew 5:42 Give to him that asks you, and from him that would borrow of you do not turn away.

 In regard to personal relationships Jesus talked about charitable giving, being generous and not having a greedy love for money, but rather that we should be giving to meet the needs of others and that in return we will find that others will also give to us. The emphasis is on the attitude of your heart.

When Jesus fed five thousand people with only five loaves of bread and two fish he was teaching his disciples about faith and giving.

Luke 9:13-17 But he said to them, you give them something to eat. And they said, we have no more but five loaves and two fishes; except we should go and buy meat for all this people. Notice Jesus tells his disciples to give them something to eat, he did not say take up a collection. Rather the disciples were to give to the people not the people to the disciples. However later Jesus sent out seventy disciples to minister to people in the surrounding towns and villages. He told them to find a house where people would take them in.

Luke 10:1-11 And in the same house remain, eating and drinking such things as they give: for the laborer is worthy of his hire. Go not from house to house. He does not say go to a house to take up a collection for their needs nor require of those people that they pay a tithe to them, but rather just receive whatever is given to them.

Matthew 17:24-27 And when they were come to Capernaum, they that received tribute money came to Peter, and said, Does not your master pay tribute? He said, Yes. And when he was come into the house, Jesus prevented him, saying, What do you think, Simon? Of whom do the kings of the earth take custom or tribute? Of their own children, or of strangers? Peter said to him, Of strangers. Jesus said to him, Then are the children free. Notwithstanding, lest we should offend them, go to the sea, and cast an hook, and take the fish that first comes up; and when you have opened his mouth, you shall find a piece of money: take that, and give to them for me and you. Peter’s answer was “Yes” Jesus said not so fast Peter. Jesus is saying that neither he nor his disciples (because they are children of God by faith in Jesus) owe the tribute money. Jesus also says however that they would pay it simply to avoid offending them. In other words if the money is going to cause a problem then let’s give it and avoid the problem – it’s only money. Again the emphasis is on the attitude of your heart. Remember the man who was trying to justify himself by saying that he tithed? Jesus said that he was not justified (Luke 18:12ff).

Matthew 19:21 Jesus said to him, If you will be perfect, go and sell that thou hast, and give to the poor, and you shall have treasure in heaven: and come follow me. Jesus went right to the heart of his problem. He loved money. He tithed because it was required of him. When Jesus told him to let go of his love for money in exchange for the kingdom of God (what a deal!) the scripture says that the man walked away sad.

Luke 11:41 But rather give alms of such things as you have; and, behold, all things are clean to you. The word alms can mean an offering for the poor or volunteering to help someone (i.e. good deeds).

Giving in the New Testament

Acts 5:1-4 But a certain man named Ananias, with Sapphira his wife, sold a possession, and kept back part of the price, his wife also being privy to it, and brought a certain part, and laid it at the apostles' feet. But Peter said, Ananias, why has Satan filled your heart to lie to the Holy Ghost, and to keep back part of the price of the land? While it remained, was it not your own? And after it was sold, was it not in your own power? Why have you conceived this thing in your heart? You have not lied to men, but to God. Notice that Peter stressed the fact that the money was theirs; they had full control over it; they could give it or not give it or give a part of it as they desired. There was no requirement or obligation for them to give. The problem was their heart which Peter mentions two times. They pretended to give it all.

It is very significant that in Acts 15 the apostles met and concluded that the new believers coming to faith in Jesus who were Gentiles should not be burdened with the keeping of the law. They concluded that faith in Jesus was the only thing necessary for salvation. They did however admonish them to keep a few practical rules mostly about morality. Tithing was not included in their conclusions even though they could have included it if they wanted to, but they did not, realizing that the outward keeping of the law was not the will and purpose of God, but the inward fulfillment of faith and obedience toward God from a pure heart of love for God and a clear conscience is what was truly important.

In the following verses we will see that giving not tithing is what is practiced by the believers in the New Testament. Secondly the money that was collected went to three things: to support the missionary efforts of Paul and others, to support teaching elders, and to support the members of the churches as they had need. They are listed as they appear in the New Testament.

Act 20:35 I have showed you all things, how that so laboring you ought to support the weak, and to remember the words of the Lord Jesus, how he said, It is more blessed to give than to receive.
Romans 12:20 Therefore if your enemy hunger, feed him; if he thirst, give him drink: for in so doing you shall heap coals of fire on his head.
1Corinthians 16:1 Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do you.
2Corinthians 1:11 You also helping together by prayer for us, that for the gift bestowed upon us by the means of many persons thanks may be given by many on our behalf.
2 Corinthians 8:1-14 the churches of Macedonia…in affliction abounded…to the riches of their liberality…that we would receive the gift, and take upon us the fellowship of the ministering to the saints…I speak not by commandment, but by occasion of the forwardness of others, and to prove the sincerity of your love… I give my advice: for this is expedient for you, …that now at this time your abundance may be a supply for their want, that their abundance also may be a supply for your want: that there may be equality:
2Corinthians 9:7 Every man according as he purposes in his heart, so let him give; not grudgingly, or of necessity: for God loves a cheerful giver.
Ephesians 4:28 Let him that stole steal no more: but rather let him labor, working with his hands the thing which is good, that he may have to give to him that needs.
James 2:16 And one of you say to them, Depart in peace, be warmed and filled; notwithstanding you give them not those things which are needful to the body; what does it profit?
Philippians 4:15 Now you Philippians know also, that in the beginning of the gospel, when I departed from Macedonia, no church communicated with me as concerning giving and receiving, but you only.
I Timothy 5:17,18 Let the elders that rule well be counted worthy of double honor, especially they who labor in the word and doctrine. For the scripture says, you shall not muzzle the ox that treads out the corn. And, the laborer is worthy of his reward.

Summary

Giving is a characteristic of God. God wants us to give, but he wants us to do so out of a pure heart, out of love. The money you earn is yours. You are free to do with it as you will. You are under no obligation to give or not give. Should you decide to give then there is no requirement to give a certain amount or portion, either a tenth (10%), a fifth (5%), or even a quarter (25%). Give a little or give a lot, it is between you and God. But when you do give then give it wholeheartedly, gladly. Do not give grudgingly. Your giving should go primarily to missions (the spread of the gospel), teaching, and helping people especially your fellow believers. God is concerned that you love eternal things and not earthly things and will be working in you toward that end.

Commentary
Why then do so many Christians believe they must tithe? That is what they have always been taught. Why then do so many leaders teach that tithing is a necessity? That is what they were taught and they have not examined the scriptures to see whether it is true or not. It is possible that a second reason is they teach this out of fear. Most churches have budgets that are very high. They have huge expenses and they believe that if they do not teach that everyone must tithe then these budgets and expenses will not be met. However if your church or organization requires that you tithe or pay dues to be a member and you decide to join that church or organization then you should keep your pledge to uphold the requirement for membership by giving the required amount; otherwise do not join that church or organization. You are free to join or not join, again that is between you and God.