THE CHURCH ISN'T THE IRS

Today’s teaching centered on the true nature of giving in the life of a believer, contrasting the Old Covenant system of tithing with the New Covenant call to grace-based generosity. Many of us have heard giving taught as a burdensome obligation, often with warnings of curses for those who fail to tithe. But when we look closely at Scripture, especially in the context of the covenants, we see that the tithe was a specific command for Israel, tied to their land, their priesthood, and their temple. It was never a universal law for the church or for Gentiles. The tithe functioned as a religious tax in a theocracy, supporting the Levites, the temple, and the poor. When Israel demanded a king, they added civil taxes on top of the tithe, but the sacred and the civil remained distinct.

With the coming of Christ, everything changed. Jesus fulfilled the old system, establishing a new priesthood and a new covenant. Under this new covenant, giving is no longer about obligation or compulsion, but about affection and gratitude. We are not called to give because we must, but because we may—because grace has written generosity on our hearts. Our giving is not a payment to keep God happy or to avoid a curse; it is a joyful participation in the heart of God, a response to the overwhelming grace we have received in Christ.

Giving today is grace-based, gospel-motivated, and Spirit-led. It is proportionate and planned, but never coerced. The New Testament model is that each person gives as they have decided in their heart, cheerfully and willingly. Our offerings go to support people and the mission of the gospel—meeting needs, supporting ministry, and enabling the church to reach our community and beyond. The tools may have changed from livestock and grain to microphones and rent checks, but the purpose remains the same: to help people encounter the grace of God.

Ultimately, giving is worship. It is love responding to grace, trust expressed in God’s provision, and an eternal investment in the kingdom. We are not under law, but under grace. We give not to earn blessing, but because we are already blessed. The heart of Christian giving is not legalism, but a life overflowing from the grace of God.

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Key Takeaways

• 1. Understanding the Context of Tithing: The tithe was a command given specifically to Israel under the Old Covenant, tied to their land, priesthood, and temple. It functioned as a religious tax to support the Levites and the poor, and was never commanded of Gentiles or the church. Applying Old Covenant tithing laws to the church today replaces grace with guilt and turns worship into taxation, which is not the heart of God for His people. [08:05]
• 2. Grace-Based Giving Replaces Obligation: In Christ, the old system of obligation and compulsion has been replaced by grace. Giving is no longer about checking boxes or fulfilling a law, but about responding to God’s love and generosity. When our giving flows from gratitude for what God has done, it becomes an act of worship rather than a burdensome duty. [15:12]
• 3. Spirit-Led, Proportionate, and Cheerful Generosity: The New Testament calls us to give as we have decided in our hearts, not reluctantly or under pressure. This means our giving is Spirit-led, proportionate to how God has prospered us, and done with joy. True generosity reflects our gratitude and trust in God, not our desire to meet a quota or impress others. [23:23]
• 4. Giving Supports People and Mission, Not Just Programs: Throughout Scripture, giving always served people—feeding the hungry, supporting ministry, and advancing the gospel. Today, our offerings may pay for modern tools and infrastructure, but the goal remains the same: to create opportunities for people to encounter Jesus and to meet pressing needs in our community and beyond. Faithful stewardship and transparency in how resources are used build trust and keep the focus on mission, not money. [29:19]
• 5. Giving as Worship and Eternal Investment: Giving is an act of worship, a fragrant offering pleasing to God. It is love responding to grace, trust expressed in God’s provision, and an investment in things that last beyond this life. Under grace, we give not to avoid a curse, but because we are already blessed. Our generosity is the echo of Christ’s self-giving, and it is meant to flow from a heart transformed by grace, not from guilt or legalism. [37:11]

Youtube Chapters

• [00:00] - Welcome
• [01:03] - Why Preaching on Giving Isn’t Negative
• [02:09] - The Misuse of Malachi and the Tithe
• [03:14] - Paul’s Teaching on Generosity
• [05:32] - What Was the Old Covenant Tithe?
• [07:00] - Multiple Tithes and Their Purposes
• [08:39] - Why the System Changed: From Theocracy to Monarchy
• [10:58] - Jesus and the Separation of Taxes and Offerings
• [12:52] - The End of the Tithe and the New Covenant
• [15:12] - Grace-Based Giving: From Obligation to Affection
• [18:34] - What Giving Looks Like Now
• [23:23] - Proportionate and Planned Giving
• [26:07] - What Our Giving Supports Today
• [32:28] - Faithful Stewardship and Transparency
• [34:58] - Giving as Worship and Heart Response
• [41:28] - The Heart of Generosity and Invitation to Grace
• [47:43] - Closing Prayer and Living from Grace

Bible Study Discussion Guide: Grace-Based Giving

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Bible Reading

2 Corinthians 9:6-7 (CSB)
> The point is this: The person who sows sparingly will also reap sparingly, and the person who sows generously will also reap generously. Each person should do as he has decided in his heart—not reluctantly or out of compulsion, since God loves a cheerful giver.

Malachi 3:8-10 (CSB)
> “Will a man rob God? Yet you are robbing me!”
> “How do we rob you?” you ask.
> “By not making the payments of the tenth and the contributions. You are suffering under a curse, yet you—the whole nation—are still robbing me. Bring the full tenth into the storehouse so that there may be food in my house. Test me in this way,” says the Lord of Armies. “See if I will not open the floodgates of heaven and pour out a blessing for you without measure.”

1 Corinthians 16:2 (CSB)
> On the first day of the week, each of you is to set something aside and save in keeping with how he is prospering, so that no collections will need to be made when I come.

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Observation Questions

1. According to 2 Corinthians 9:6-7, what is the attitude God desires in our giving? How does Paul contrast reluctant or pressured giving with cheerful giving?

[[03:14]]

1. In the Old Testament, what was the purpose of the tithe for Israel, and who was it intended to support?

[[07:00]]

1. How does the New Testament describe the way believers should decide what to give?

[[23:23]]

1. What are some of the practical things that giving supports in the church today, according to the sermon?

[[29:19]]

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Interpretation Questions

1. The sermon says that applying Old Covenant tithing laws to the church today “replaces grace with guilt and turns worship into taxation.” What does this mean, and why is it important for our understanding of giving?

[[04:25]]

1. How does the idea of “grace-based giving” change the motivation behind our generosity compared to giving out of obligation or fear?

[[15:12]]

1. The sermon mentions that giving is “worship” and an “eternal investment.” In what ways does this perspective challenge or affirm your previous understanding of giving?

[[37:11]]

1. Paul teaches that giving should be “proportionate” and “planned.” What might this look like in real life for different people in the church?

[[23:23]]

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Application Questions

1. Have you ever felt pressured or guilty about giving in church? How did that affect your attitude toward generosity? How might understanding grace-based giving change your experience?

[[04:25]]

1. The sermon says, “If that’s your spirit and your heart, I’ll be one of the few pastors that will tell you, don’t write the check. Just keep it in the bank. Hold on to it. Because God loves a cheerful giver.” What would it look like for you to give cheerfully, and what might need to change in your heart or habits to get there?

[[15:12]]

1. Think about your current giving—whether it’s money, time, or resources. Is it more out of habit, obligation, or gratitude? What’s one step you could take to make your giving more of a response to God’s grace?

[[16:15]]

1. The sermon highlights that giving supports people and mission, not just programs. Can you think of a time when your giving (or someone else’s) directly impacted a person or ministry? How does this shape your view of where your resources go?

[[29:19]]

1. The pastor said, “Giving is trust expressed. Where your treasure is, there your heart will be also.” What does your current pattern of giving say about what you value most? Is there an area where you sense God inviting you to trust Him more?

[[38:03]]

1. The message encourages transparency and faithful stewardship in the church. How important is it to you to know how church resources are used? How can you be part of building trust and keeping the focus on mission, not just money?

[[32:28]]

1. The sermon ends with a call to live from grace, not legalism. What’s one practical way you can remind yourself this week that you are already blessed, and let your generosity flow from that place?

[[41:05]]

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Closing Prayer Suggestion:
Ask God to help you see giving as worship, to fill your heart with gratitude, and to lead you by His Spirit in generosity—so that your giving would be a joyful response to His grace.