In chapters 8 and 9, Paul encourages the Corinthians to give a missionary offering for the impoverished believers in Judah. These principles should guide Christian giving.
Gifts Should Be Brought to the Church, v. 1
While individual giving other than to the local church is allowed, out first obligation is to the church where we fellowship and serve.
On the first day of the week (the Lord’s Day), the believers (the Lord’s people) were to bring their offerings (the Lord’s tithes and offerings) to the church meeting (the Lord’s house). The believer’s first responsibility is to his own local church.
Gifts Should Come from the Heart, vv. 2-9
A. Giving does not depend on material circumstances, but on obedience to biblical teaching.
1. Macedonian believers were poor and suffering.
2. Macedonian believers loved Jesus and wanted to share in the offering.
B. Christian giving flows from the heart as a spontaneous expression of love to Christ for His gift of salvation.
Gifts Should Be Measured Proportionately, vv. 10-15
A. The Corinthians promised to give the year before, but failed to take up the offering.
B. Paul reminded them of the biblical principle of tithing.
1. Tithing is fair to rich and poor alike (10%).
2. Tithing is a commandment.
3. God blesses those who pay their tithes.
Gifts Should Be Handled Honestly, vv. 16-24
How to Handle Church Funds
A. The minister (Paul) encourages the reception of the offering.
B. The church appointed others (Titus and two associates) to handle the money.
1. The ushers receive the offering during the service.
2. The counting committee counts and records the receipts with a paper trail.
3. The treasurer disburses church funds according to expenses and budget.
4. The church appoints am audit committee to review deposits and disbursements and all accounts.