344 – Finances of the Church – The Offerings

SEMESTER 3

344 – Finances of the Church – The Offerings

BIBLE INSTITUTE OF CORRESPONDENCE

COURSE: ECCLESIOLOGY III LESSON # 44
FINANCES OF THE CHURCH (OFFERINGS)

INTRODUCTION:

1. Many people feel strong obligations to tithe but no real obligation to give offerings, though the Bible puts equal em­phasis on both.
2. The reason for this is at least twofold:

i. Legalistic minds, which do what they feel they must, but feel no impulse to do more.
ii. Failure of many pastors and churches to teach financial respon­sibility, beyond the tithe.

3. Though the emphasis on importance is equal, the occurrence of teaching on offerings is much more frequent than that on tithing.
4. Many of the Old Testament offerings, as to particular purpose, were symbolic of Christ's death and thus are not to be carried over into church doctrine.
5. Basic principles and spirit of offerings is unchanging and thus is the direction of this lesson.

I. OFFERINGS AND THE SPIRIT OF STEWARDSHIP

1. Right conduct in giving offerings is greatly dependent upon a right spirit about, and a right teaching upon stewardship. This is true because:

i. Particular amounts or percentages are not prescribed.
ii. Particular times for giving are not normally dictated.

2. Elementary truths then, of the proper spirit of stewardship, are as follow:

i. Everything in heaven and earth belongs totally to God. (I Cor. 29:11)
ii. I, as a creature, am therefore God’s property. (Rom. 14:8)
iii. Thus, all that is called mine, is really God’s and I am only His steward.

3. These truths rightly held produce the spirit of stewardship, which is:

i. All I have came from God’s hand. (I Chro. 29:12)
ii. My heart is filled with praise, for all I have. (I Chro. 29:13)
iii. The offering I give is really God’s anyhow. (I Chro. 29:14)

II. SITUATIONS THAT OCCASION OFFERINGS

1. Increase: Every occasion of receiving income, should not only occasion the tithe, but an offering above the tithe. (Mal. 3:8)
2. The regular needs within the ministry of the church, missions, charities, building needs, etc. (Gal. 6:7)
3. Special needs, that may arise through providence. (II Cor. 9:1-2)
4. Spiritual impulses to express gratitude or to be a blessing.

III. PROPER KINDS OF OFFERINGS TO BE RECEIVED BY THE CHURCH

1. The regular offering, of those who desire to systematically share their bounty.
2. The regular mission offering wherein we make a sacrificial effort toward world evangelism.
3. Expense offerings to defray particular and irregular expenses incurred by the church, such as revivals and conferences.
4. Love offerings received as gratuities for evangelists, mis­sionaries, etc.
5. Offerings for special needs of the church, which arise through providence.
6. Praise or thanksgiving offerings, given by members and received by the church, to express gratitude, praise and adoration.

IV. THE NATURE OF ALL THESE OFFERINGS

1. Free will, yet not necessarily unprovoked will. (I Cor. 16:1-2, II Cor. 9:7)
2. It should be of a liberal, not a token nature. (II Cor. 8:7, II Cor. 9:7)
3. It should be given cheerfully, not grudgingly or competitively. (II Cor. 9:7)
4. It should be a large enough part of our income to require and involve faith. (II Cor. 9:6-10)