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Matthew 23:23-24 · 2 Corinthians 8-9 · 1 Corinthians 16 · Micah 6:8

The Heart of Giving

January 1, 2025

This sermon examines Jesus's teaching on giving, demonstrating that the motivation and condition of the heart matter more than the act of giving itself. True generosity flows from a cheerful heart set on honoring God and serving others, not from obligation or external pressure.

Introduction

Once a year, a single sermon is dedicated to money and our attitude toward giving. That single sermon typically occurs in mid-September. Our Finance Committee begins working in earnest to prepare a budget for the coming year. Purpose cards are distributed (as they will be today) and you are asked to fill one out so that our Finance Committee can have an idea about incoming funds to properly prepare a budget.

Typically, this sermon is designed to encourage us to think about our giving and to give some thought that our giving is not just to be done in a perfunctory way or out of obligation. Rather, our giving should reflect a desire of our heart to honor God for what he has done and to assist others in this world. Dwight and I have tried a number of ways over the course of years to persuade, convince, encourage, and stretch us. There is a part of me that wants to make sure that you understand this is not about my salary. After all, some might think that a sermon on giving comes from having a vested interest in the outcome. I would hope you would understand that if that were true and a sermon on giving was motivated by my own benefit that I would preach more than once a year on such a matter.

Many years ago, Dwight and I chose to preach only one sermon for a couple of reasons. One, we didn’t want the association that we were interested in money for its own sake. Two, we assumed that your heart was already set on honoring God and a reminder each year would be enough to help you maintain your commitment. I think we have been right on the second point and you can judge if we were right on the first. Since today is our annual sermon on giving, I want to approach this topic differently than has been done in the past. The purpose of today’s lesson is to help us test our motives and to encourage us to look at giving as a heart issue rather than an obligation. To that end, may God be honored.

New Testament Teaching

There is much in the New Testament about giving. Much of it has to do with the intent and motivation of the heart.

We think of the Rich Young Ruler story. This young man who had so much was told to sell all he had and give it to the poor. But because his heart was set on his possessions he refused to follow Jesus’ instructions.

We think of the parable about the farmer who had a bumper crop and decided to use the money to build bigger and better barns and then to take life easy. He is told that his heart is set on earthly things and as such his possessions will go to someone else because he was going to die.

We think of Ananias and Sapphira who freely sold a piece of property in order to help take care of disciples who were in need only to lie to the Holy Spirit about the money. Their hearts were on looking good in front of others rather than honoring God and helping others.

We think of Zaccheus who after an encounter with God had a heart change. He announced that not only would he return what he had stolen from others but would repay it four times the amount. That is quite a heart change.

We think about the early disciples who seeing needs sold property and possessions in order to provide for those who had need. The biblical version of a yard sale was done because hearts cared compassionately about others.

There are a number of texts that we use to speak about our hearts. Second Corinthians 8 and 9 is used in which Paul instructs people to give generously in order to help the famine victims in Jerusalem. In chapter 9 we are told that we reap what we sow and that giving is not to be done reluctantly or because one’s arm has been twisted but from a cheerful heart set on honoring God. First Corinthians 16 is used to encourage us to give on a weekly basis. But the text really has to do with trying to help famine victims in Jerusalem. Nonetheless, the intent is to give instructions to those who want to help others.

I want to speak briefly about one text: Matthew 23:23–24. Jesus is having a confrontation with the Pharisees. The tenor of Matthew 23 is such that Jesus leaves no doubt that the hearts of these religious leaders needs to change. Their practices and their hearts are not acceptable to God. Jesus uses words like hypocrites, vipers, blind guides, blind fools and a few other terms to describe these religious leaders.

In this particular section, Jesus speaks about their hearts in connection with their actions of giving. The Pharisees, Jesus says, are determined to give a tenth of their spices, but ignore the weightier matters like justice, mercy, and faithfulness.

They will count the number of leaves on their mint plant and give a tenth of those leaves, but they ignore Micah 6:8 which says “what does the Lord require of you? To act justly and to love mercy and to walk humbly with your God.” Set on the minutiae of the law, but their hearts are jaded and tarnished.

But it is the summary in verse 23 which should capture our attention. Jesus teaches that tithing needs to be practiced but it needs to be practiced with a heart that is compassionate and merciful. Like Paul in 2 Corinthians 9, our hearts should be cheerfully set on honoring God. To give a tenth without a proper heart is perfunctory or out of obligation. Jesus says to these religious leaders that the tenth and the heart need to coincide.

Just a couple of questions. If Jesus isn’t teaching the importance of giving a tenth with a cheerful heart then what is he teaching? What are you going to do with Jesus’ teaching about giving and the heart? Our desire is to listen to the words of Jesus. Our desire is to follow him. His words are plain. The only question is our true desire, motive, and will. And that is a heart question.

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