A Cheerful Giver

“Let this, therefore, be our rule for generosity and beneficence: We are the stewards of everything God has conferred upon us by which we are to help our neighbor, and are required to render account of our stewardship. Moreover, the only right stewardship is that which is tested by the rule of love...” – John Calvin, Institutes of the Christian Religion (3.7.5)

In an age marked by materialism the biblical call to generosity seems to be a strange thing. The Christian understanding of giving is shaped by core theological convictions about God’s sovereignty, grace, and the believer’s response to the gospel. In light of Sunday’s sermon and our current Grow Class on stewardship, this blog seeks to further explore the biblical concept of generosity and how it relates to tithes, offerings, and almsgiving. But first, we must establish three biblical principles.

Giving Is a Response to God’s Grace

The first thing we must establish is why we give. We give ultimately because God has first given to us. In 1 Corinthians 4:7, Paul asks, “What do you have that you did not receive?” God is the first and greatest giver. In the fullness of time, God gave His only begotten Son, so that whoever believes in Him would not perish but have eternal life (John 3:16). We give with gratitude for the grace that has first been given to us.

Giving Is an Act of Worship

In Romans 12:1, Paul urges believers to offer their bodies as “living sacrifices” in response to the mercies of God—this is our “spiritual worship.” Giving is one of the ways that we offer ourselves to God sacrificially. Christians give not to earn salvation, but out of thankfulness for salvation. Furthermore, giving supports the work of the gospel.

Scripture makes it clear that God owns everything: “The earth is the Lord’s and the fullness thereof, the world and those who dwell therein” (Psalm 24:1). We are entrusted as stewards of all that God has given. Quite often, God accomplishes His purposes through human agents. One of the means He has ordained to sustain the ministry of the Word, discipleship, church planting, missions, and mercy is the faithful, joyful giving of His people.

The Goal and Posture of Giving

In 2 Corinthians 9:6–7, Paul writes:

“The point is this: whoever sows sparingly will also reap sparingly, and whoever sows bountifully will also reap bountifully. Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.”

Paul uses the imagery of planting to help us understand the principle of generosity. Those who give generously can expect to reap generously—not in terms of material wealth, but in the rich blessings of God: joy, fruitfulness, and eternal reward. Giving should flow from personal conviction, not external pressure. God delights in generosity that is cheerful and sincere.

Three Expressions of Giving: Tithes, Offerings, and Almsgiving

Having established these biblical principles, we now turn to three categories of giving found in Scripture—tithes, offerings, and almsgiving—to see how each expresses God-honoring generosity in different ways.

Tithes

In the Old Testament under the Mosaic Law, the people were commanded to give 10% of their income annually to support the Levites and priests and to maintain the temple (Lev. 27:30; Num. 18:21). However, this was not the only tithe. There was also a Festival Tithe (Deut. 14:22–27) and a Poor Tithe given every third year (Deut. 14:28–29). Altogether, annual tithing approached 20–23% and extended to almost 30% when the offerings are factored in.

Under the new covenant, there is no binding law on what percentage Christians must give. The principle, as stated above, is that we give cheerfully and purposefully. That said, many Christians view the 10% tithe as a helpful starting point for regular, systematic giving. As recipients of greater grace than even the Old Testament saints, some have suggested that 10% should be thought of not as a ceiling, but as a floor—a baseline for Spirit-led generosity.

Offerings

In the Old Testament, giving beyond the required tithe was considered an offering—often called a freewill offering (Ex. 35:29; 2 Chron. 29:31). These gifts were given voluntarily, to express gratitude and devotion, and they supported special needs beyond the ordinary function of temple life.

In the New Testament era, offerings continue to play this role. They are gifts above and beyond our regular giving to the local church, often directed toward specific needs like missions, church planting, youth camps, benevolence funds, or building projects. Like the freewill offerings of old, New Testament offerings reflect the overflow of a generous heart.

Almsgiving

The Bible also speaks clearly about giving as an act of mercy and justice to support the poor, needy, and oppressed. Almsgiving appears throughout Scripture (e.g., Deut. 15:7–11; Matt. 6:1–4). Its purpose is to relieve suffering and reflect God’s compassion by showing love to our neighbors.

In the Sermon on the Mount, Jesus instructs His followers not if they give to the needy, but when: “Thus, when you give to the needy…” (Matt. 6:2) Almsgiving, then, is not optional—it is a necessary fruit of gospel-transformed love. It is distinct from tithes and offerings, which are generally geared toward institutional or congregational support. Almsgiving is directed toward human need, flowing from hearts shaped by Christ’s mercy.

As we consider all that Scripture teaches about generosity—through tithes, offerings, and almsgiving—we are reminded that giving is not merely a financial transaction but a spiritual act rooted in the gospel. God’s grace is the wellspring of our generosity, and our giving becomes one of the ways we reflect His character to a watching world. We are stewards, entrusted with resources not ultimately for ourselves, but for God’s glory and the good of others. As Calvin so aptly put it, “the only faithful stewardship is that which is tested by the rule of love.” May our giving—whether systematic, sacrificial, or merciful—be shaped by the love of Christ, who gave Himself for us, and may it be marked by joy, purpose, and worship.