Tithing is the returning of a tenth of what God has given us. It is an act of faith, and without faith it is impossible to please God (Heb 11:6). God never expects anyone to give Him what he has not, but He does expect every filial child to return thanks in a meaningful manner.

"Poor giving does not come out of material poverty. It comes out of spiritual poverty. Con-secration that does not reach the purse has not really touched the heart. No gift can please God if it is not out of an obedient and loving and surrendered heart which lays all upon the altar. The amount of money we give alone is of little concern to God. He is more concerned with what it represents." - John R. Rice

1 The Widow's Mite

Yes, our Lord is concerned with what our giving represents. Mark's account in 12:41-44 presses home the point : "Many that were rich cast in much" but a "certain poor widow threw in two mites". From this our Lord draws a lesson: "Verily I say unto you, That this poor widow hath cast more in, than all they which have cast into the treasury." For while these all gave out of their abundance, the widow gave "even all her living".

2 Another Widow's Mite

Dates grow dim but not the event. It remains clearly imprinted in the memory to this day. She was a godly lady who dearly loved the Lord. Having been a widow for many years she lived with her mother and a young daughter. Those were the days of building Calvary and progress payments kept up a strain on our finances.

One day she came with her "widow's mite" for the building fund. "This is for the Lord's house," she said quietly. On opening the envelope I was taken aback, $57,000. "Surely you need this for yourself and family?" Her reply was firm. "The Lord supplies all my needs. This is my thanks offering."

Learn from this lady's example in laying up treasures in heaven "where neither moth nor rust doth corrupt, and where thieves do not break through nor steal" (Matt 6:20).

3 Another Godly Lady's Example

Calvary's first daughter Church in Australia was in Perth: Bible-Presbyterian Church of Western Australia or BPCWA. From the Seethor home to Melville City Council Lesser Hall to our own Church Complex in Mount Pleasant - all within a matter of ten months. We stand amazed at God's wonderful provisions each step of the way.

When this lady heard of the exciting growth of BPCWA and the offer of a vacant disused Church Complex at a cost of A$140,000, she offered the whole sum. I was left speechless, being caught unawares. This brought to mind that verse in Isaiah, "And it shall come to pass, that before they call, I will answer…" (Isa 65:24).

The Lord has raised up His handmaid to be a blessing to our B-P group of churches. In 1975 she gave an entire building for setting up Grace B-P Church and in 1985 a house in Johor Baru for a gospel outreach by New Life B-P Church, Woodlands. In addition she gave substantial gifts to FEBC, Rev Dan Ebert's Hilltop Christian Ministries, and to others which are too numerous to mention.

And yet she lives simply and frugally. She spends little on herself, but for the Lord she is always willing to spend and be spent. Our supreme example of selfless giving is the Lord Jesus who gave Himself for us. To those who give sacrificially, remember His words: "It is more blessed to give than to receive" (Acts 20:35).

4 A Retired Government Servant's Sacrifice

All his working life he served the people as a member of the civil service. Ever since his conversion he loved the Lord with a fervent love and gave himself fully to the service of the Church as Sunday School Teacher, Deacon, and Elder. He was a firm believer in tithing and was none the poorer for it, for God blessed him with filial godly children, besides supplying all his material needs.

When he heard of Bethel's work, he was moved of the Spirit to give $5,000. As a retired civil servant his only source of income was a modest pension. But the love of God constrained him and he gave spontaneously and cheerfully. His is an example of bountiful sowing described by the Apostle Paul: "He which soweth bountifully shall reap also bountifully... God loveth a cheerful giver" (2 Cor 9:6,7).

"And God is able to make all grace to abound toward you, that ye always having all sufficiency in all things, may abound to every good work" (2 Cor 9:8).

Let every gift for God be given in faith, and out of a heart of love.

5 Unusual Liberality

He was not a member of Calvary, but he liked the messages. Sitting through many sermons he was blessed with peace and joy which he had not found in the world. As a businessman he travelled extensively. God had blessed him with both health and wealth.

When he heard of the Hilltop Christian ministries in Manila he was strangely drawn to it. One day he said, "God has given me plenty. I want to give Him my tithe - one-tenth. Please keep it anonymous." The first of many gifts was US$20,000.

"Every man according as he purposeth in his heart, so let him give, not grudgingly, or of necessity: for God loveth a cheerful giver" (2 Cor 9:7).

6 A Lifelong Tither

As a child mother had taught him to honour the Lord with a tenth. With child-like faith this became his lifelong practice. Beginning with a tenth, the giving became two-tenths, three-tenths, and more. God's word is so true: Christians who believe and obey are blessed beyond measure.

"Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings… Bring ye all the tithes into the storehouse, That there may be meat in my house, and prove me now herewith, saith 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" (Mal 3:8,10).

In simple faith he gave to the Lord the tenth many times over. In his working life he had given over four million dollars to the Lord in tithes, offerings, and love gifts for the building of God's House, for the support of God's servants, and for the advancement of the Gospel. And he is none the poorer for it, for God had opened wide the windows of heaven. Dare you believe His Word also?

7 A Young Man's "Firstfruits Offering"

He loved the Lord and loved His Word. He had read from Proverbs, "Honour the Lord with Thy substance and with the first fruits of all thine increase" (Prov 3:9). He believed this with all his heart. After all did he not belong to the Lord who died for him? And did he not often sing "All to Jesus I surrender, all to Him I freely give?" He wanted to do more but as a student he could do little.

But the verse in Proverbs lingered on in his heart. One day, by God's grace, he completed his studies. "At last, I am now able to work and earn a living!" As he came to the end of the first month he remembered the words, "Honour the Lord with thy substance, and with the firstfruits..." With a heart brimming with thanks to God he brought his tithe, the firstfruits of his increase from God. And so it has been to this day.

"So shall thy barns be filled with plenty, and thy presses shall burst out with new wine" (Prov 3:10).

8 A Closing Thought

A good thought for you and me, irrespective of age or youth, is 1 Tim 6:7: "For we brought nothing into this world, and it is certain that we can carry nothing out."

That being so, the question that I must ask myself is, "What will happen to my earthly belongings if the Lord should call me Home tomorrow?"

"Whereas ye know not what shall be on the morrow. For what is your life? It is even a vapour, that appeareth for a little time, and then vanisheth away" (James 4:14).

"Let us hear the conclusion of the whole matter: Fear God, and keep his commandments: for this is the whole duty of man" (Eccl 12:13).

And His commandments are not grievous, but joyous. Let us as obedient filial children honour Him with our best.