The Generous Heart: From Old Testament Tithes to New Covenant Giving
- Cougan Collins
- Aug 1
- 4 min read

Friends, have you ever truly wondered about giving? Imagine you're sitting in a church pew as the offering basket makes its rounds. You've heard phrases like "firstfruits" and "tithing" all your life, but if someone asked, could you clearly explain what they mean? More importantly, have you considered how these ancient practices apply to your life today, especially under the liberating grace found in Christ?
Today, let's journey together through Scripture. We'll uncover the deep roots of generosity, explore the transition from Old Testament rules to New Testament freedom, and ultimately discover the true heart behind our giving.
The Ancient Roots of Giving
Picture yourself living centuries ago, tilling fields beneath a blazing sun, entirely dependent on what the land provides. Each harvest wasn't guaranteed; it demanded faith. When the first fruits appeared, you didn't simply rejoice; you brought these first and best portions to God, declaring your unwavering trust in His future provision.
Consider Abel, whose offering pleased God because he gave the best of his flock. Scripture tells us, "Abel brought the firstborn of his flock and their fat. And the LORD respected Abel and his offering" (Genesis 4:4). Abel didn’t offer leftovers; he offered from his heart.
Reflect on Abraham, returning victorious from battle, willingly giving a tenth of his spoils to Melchizedek, the mysterious priest-king. He wasn't forced or commanded; gratitude overflowed from his soul. Similarly, Jacob promised God, "Of all that You give me, I will surely give a tenth to You" (Genesis 28:22). These weren't mere duties; they were spontaneous acts of worship and dependence.
Could it be that true giving has always been more about our overflowing thankfulness than about meeting a specific requirement?
Tithing Under the Law: A Divine Pattern
When Moses received the Law, giving gained structure and clarity. Imagine Israel as a magnificent symphony, each person playing their part to sustain worship, community, and compassion. The Israelites were instructed to give several distinct tithes:
1. The Levitical Tithe: Each year, one-tenth supported the Levites, God's servants who ministered tirelessly in His name (Numbers 18:21–24). Like supporting preachers today, this ensured worship and teaching could flourish.
2. The Levites’ Tithe to Priests: The Levites themselves gave a tenth of their received tithe to support the priests, acknowledging their shared responsibility and mutual dependence (Numbers 18:25–32).
3. The Festival Tithe: Another tenth transformed into a joyful feast in Jerusalem, where worship and fellowship united the nation (Deuteronomy 14:22–26). Imagine a great, divine banquet, celebrating God's goodness and faithfulness.
4. The Poor Tithe: Every third year, the festival tithe directly assisted the poor, widows, orphans, and foreigners (Deuteronomy 26:12). It was God's compassionate safety net, ensuring no one was forgotten or overlooked.
5. The Firstfruits Offering: Additionally, Israel was to give the first portion of their harvest each year as a special offering acknowledging God’s provision and faithfulness (Exodus 23:19; Leviticus 23:10).
6. The Temple Tax: Every adult male contributed a half-shekel annually to maintain the temple and its operations (Exodus 30:13–16). This was a practical expression of shared responsibility.
Yet even within this structured giving, God reminded His people, "The silver is Mine, and the gold is Mine" (Haggai 2:8). Everything we have originates from Him. How would our lives and giving change if we viewed our possessions as His entrusted treasures rather than simply our earnings?
The New Covenant Shift: Grace Over Law
Now step into Jesus' time. Imagine Pharisees meticulously counting out herbs yet completely missing the bigger picture. Jesus didn't commend their exactness; He rebuked their blindness to mercy and justice (Matthew 23:23).
Contrast their rigid hearts with the widow at the temple. She had only two small coins, yet willingly gave them all. To Christ, this was more than mere giving; it was faith and total surrender, an offering of complete trust (Mark 12:44).
Under grace, giving no longer revolves around percentages or rules. Paul clarifies this beautifully: "Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7). Our generosity now springs from love, thankfulness, and hearts genuinely transformed by grace.
Modeling Christ’s Generosity
If you're seeking an example, look no further than Christ Himself, the perfect "firstfruit." Though eternally rich, Jesus willingly became poor for our sake, giving everything, even His life, to spiritually enrich us (2 Corinthians 8:9).
Have you truly reflected on Christ’s generosity? If He gave everything freely, shouldn’t our response also be marked by generous and joyful willingness? Isn’t our giving a reflection, however small, of His sacrifice?
From Obligation to Intentionality
So, how do we approach giving today? Instead of giving out of mere obligation, let’s move toward intentional generosity:
Plan your giving: Set aside your first and best, not just leftovers.
Give proportionally: According to your means and God's guidance.
Give sacrificially: Step out in faith, trusting in God's faithful provision.
Give joyfully: See each gift as worship, a reflection of deep love and gratitude to God.
When generosity flows from hearts touched deeply by grace, it becomes a powerful testimony. What might change in our homes, churches, and communities if we fully embraced cheerful, intentional generosity?
Conclusion
Friends, remember: everything we possess is, in truth, God’s property on loan. Our giving becomes a living declaration, boldly proclaiming, "Lord, You alone are my Provider, my Greatest Treasure, and my true Joy."
I want you to reflect on this challenging question: Does my giving merely sustain an institution, or is it a vibrant expression of my grateful heart, transformed by grace?
Let our generosity flow freely, not from duty, but as a joyful, intentional reflection of the abundant grace we've received in Christ.






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