New Testament Giving

“How were financial collections in the Early Church distributed?”

The following is a list of New Testament Scriptures that reveal where money went in the Early
Church. The focus of this study is on how collections were distributed and not the validity of
tithing for the New Testament Church. Determining whether tithing is commanded for the New
Testament Church is beyond the current scope of study. As you study the following passages,
allow Scripture to interpret Scripture. Take time to honestly evaluate each Scripture passage and
prayerfully draw conclusions concerning where financial contributions should be distributed. After
you have finished studying these passages ask yourself this very important question, “How does
God want me to distribute my offerings to Him?” The second section of this study focuses on the
validity of financially supporting pastors, elders, or any other leaders associated with today’s local
churches.

Acts 2:44-45

And all who believed were together and had all things in common. And they were selling
their possessions and belongings and distributing the proceeds to all, as any had need.1

Acts 4:32-37

Now the full number of those who believed were of one heart and soul, and no one said
that any of the things that belonged to him was his own, but they had everything in
common. And with great power the apostles were giving their testimony to the
resurrection of the Lord Jesus, and great grace was upon them all. There was not a needy
person among them, for as many as were owners of lands or houses sold them and
brought the proceeds of what was sold and laid it at the apostles’ feet, and it was
distributed to each as any had need. Thus Joseph, who was also called by the apostles
Barnabas (which means son of encouragement), a Levite, a native of Cyprus, sold a field
that belonged to him and brought the money and laid it at the apostles’ feet.

Acts 11:27-30

Now in these days prophets came down from Jerusalem to Antioch. And one of them
named Agabus stood up and foretold by the Spirit that there would be a great famine over
all the world (this took place in the days of Claudius). So the disciples determined,
everyone according to his ability, to send relief to the brothers living in Judea. And they
did so, sending it to the elders by the hand of Barnabas and Saul.

Acts 20:33-35

I coveted no one’s silver or gold or apparel. You yourselves know that these hands
ministered to my necessities and to those who were with me. In all things I have shown
you that by working hard in this way we must help the weak and remember the words of
the Lord Jesus, how he himself said, 'It is more blessed to give than to receive.'"

Romans 12:13

Contribute to the needs of the saints and seek to show hospitality.

1
Unless noted, all Scripture quotations are from the English Standard Version
Romans 15:22-28

This is the reason why I have so often been hindered from coming to you. But now, since I
no longer have any room for work in these regions, and since I have longed for many
years to come to you, I hope to see you in passing as I go to Spain, and to be helped on
my journey there by you, once I have enjoyed your company for a while. At present,
however, I am going to Jerusalem bringing aid to the saints. For Macedonia and Achaia
have been pleased to make some contribution for the poor among the saints at
Jerusalem. For they were pleased to do it, and indeed they owe it to them. For if the
Gentiles have come to share in their spiritual blessings, they ought also to be of service to
them in material blessings. When therefore I have completed this and have delivered to
them what has been collected, I will leave for Spain by way of you.

1 Corinthians 16:1-4

Now concerning the collection for the saints: as I directed the churches of Galatia, so you
also are to do. On the first day of every week, each of you is to put something aside and
store it up, as he may prosper, so that there will be no collecting when I come. And when I
arrive, I will send those whom you accredit by letter to carry your gift to Jerusalem. If it
seems advisable that I should go also, they will accompany me.

2 Corinthians 8:1-7

We want you to know, brothers, about the grace of God that has been given among the
churches of Macedonia, for in a severe test of affliction, their abundance of joy and their
extreme poverty have overflowed in a wealth of generosity on their part. For they gave
according to their means, as I can testify, and beyond their means, of their own accord,
begging us earnestly for the favor of taking part in the relief of the saints— and this, not
as we expected, but they gave themselves first to the Lord and then by the will of God to
us. Accordingly, we urged Titus that as he had started, so he should complete among
you this act of grace. But as you excel in everything—in faith, in speech, in knowledge, in
all earnestness, and in our love for you— see that you excel in this act of grace also.

2 Corinthians 8:13-15

For I do not mean that others should be eased and you burdened, but that as a matter of
fairness your abundance at the present time should supply their need, so that their
abundance may supply your need, that there may be fairness. As it is written, "Whoever
gathered much had nothing left over and whoever gathered little had no lack."

2 Corinthians 9:6-9

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. And God is able
to make all grace abound to you, so that having all sufficiency in all things at all times, you
may abound in every good work. As it is written, "He has distributed freely, he has given
to the poor; his righteousness endures forever.

2 Corinthians 9:12-15

For the ministry of this service is not only supplying the needs of the saints but is also
overflowing in many thanksgivings to God. By their approval of this service, they will
glorify God because of your submission flowing from your confession of the gospel of
 Christ, and the generosity of your contribution for them and for all others, while they long
for you and pray for you, because of the surpassing grace of God upon you. Thanks be to
God for his inexpressible gift!

2 Corinthians 11:7-9

Or did I commit a sin in humbling myself so that you might be exalted, because I preached
God’s gospel to you free of charge? I robbed other churches by accepting support from
them in order to serve you. And when I was with you and was in need, I did not burden
anyone, for the brothers who came from Macedonia supplied my need. So I refrained and
will refrain from burdening you in any way.

Galatians 2:9-10

And when James and Cephas and John, who seemed to be pillars, perceived the grace that
was given to me, they gave the right hand of fellowship to Barnabas and me, that we
should go to the Gentiles and they to the circumcised. Only, they asked us to remember
the poor, the very thing I was eager to do.

Ephesians 4:28

Let the thief no longer steal, but rather let him labor, doing honest work with his own
hands, so that he may have something to share with anyone in need.

Philippians 4:10-20

I rejoiced in the Lord greatly that now at length you have revived your concern for me.
You were indeed concerned for me, but you had no opportunity. Not that I am speaking of
being in need, for I have learned in whatever situation I am to be content. I know how to
be brought low, and I know how to abound. In any and every circumstance, I have learned
the secret of facing plenty and hunger, abundance and need. I can do all things through
him who strengthens me. Yet it was kind of you to share my trouble. And you Philippians
yourselves know that in the beginning of the gospel, when I left Macedonia, no church
entered into partnership with me in giving and receiving, except you only. Even in
Thessalonica you sent me help for my needs once and again. Not that I seek the gift, but I
seek the fruit that increases to your credit. I have received full payment, and more. I am
well supplied, having received from Epaphroditus the gifts you sent, a fragrant offering, a
sacrifice acceptable and pleasing to God. And my God will supply every need of
yours according to his riches in glory in Christ Jesus. To our God and Father be glory
forever and ever. Amen.

1 Timothy 5:16

If any believing woman has relatives who are widows, let her care for them. Let the church
not be burdened, so that it may care for those who are truly widows.

Titus 3:14

And let our people learn to devote themselves to good works, so as to help cases of urgent
need, and not be unfruitful.
James 1:27

Religion that is pure and undefiled before God, the Father, is this: to visit orphans and
widows in their affliction, and to keep oneself unstained from the world.

James 2:15-17

If a brother or sister is poorly clothed and lacking in daily food, and one of you says to
them, "Go in peace, be warmed and filled," without giving them the things needed for the
body, what good is that? So also faith by itself, if it does not have works, is dead.

1 John 3:17

But if anyone has the world’s goods and sees his brother in need, yet closes his heart
against him, how does God’s love abide in him?

3 John 1:5-8

Beloved, it is a faithful thing you do in all your efforts for these brothers, strangers as they
are who testified to your love before the church. You will do well to send them on their
journey in a manner worthy of God. For they have gone out for the sake of the name,
accepting nothing from the Gentiles. Therefore we ought to support people like these, that
we may be fellow workers for the truth.
 Supporting Local Pastors, Elders & Church Staff
“Should offerings from believers provide salaries for local pastors, elders or church staff?”

The following Scriptures are three of the most commonly cited passages related to financially
supporting local pastors, elders & church staff. Prayerfully read and study the following passages
along with their corresponding observations to determine if contributions should go to local
pastors, elders or church staff.

1 Timothy 5:17-19

Elders who do their work well should be respected and paid well, especially those who work
hard at both preaching and teaching. (NLT)

Let the elders who rule well be considered worthy of double honor, especially those who labor
in preaching and teaching. For the Scripture says, "You shall not muzzle an ox when it treads
out the grain," and, "The laborer deserves his wages." Do not admit a charge against an elder
except on the evidence of two or three witnesses. (ESV)

Observations
 Greek Word Study:
o Presbuteros (elder): elder of age; advanced in life; forefathers; those who
presided over assemblies2
o Time (paid [NLT], honor [NIV]): reverence, honor which belongs or is shown to
someone; the value of a person or thing bought or sold
 Time (Gk) is used 41 times in Scripture – 30 times it refers to honor, 4
times it refers to spiritual value, and 7 times it refers to value or the
price paid for something or someone
 When translated as ‘price’, Time (Gk) does not mean ‘wage’ or ‘salary’,
but the value of a person or thing bought or sold
 Paul used this word 21 times in his letters and never used it to refer to a
salary
o Logos (preaching): what is declared – a thought, declaration, aphorism, weighty
saying, dictum, or maxim
o Didaskalia (teaching): teaching; instruction; that which is taught
 The most respected translations of the Bible (NIV, ESV, RSV, KJV, NKJV, NASB, ASV,
YLT) translate Time (Gk) as ‘double honor’ not ‘double pay’
 The context of 1 Timothy 5 is honor and rebuke. It begins with ‘do not rebuke an elder
(older man)’ and ends with ‘be careful when you rebuke an elder (leader)’ 3
o Verse 1 – Do not rebuke an elder (older man)
o Verse 3-16 – Honor widows
o Verse 17-18 – Give double honor to elders (leaders in the church)
o Verse 19-20 – Be cautious when rebuking an elder
o Verse 21 – Do not be impartial as you rebuke and honor elders
 Paul had much better word choices in the Greek if he wished to reference a wage or
salary. Misthos (a spiritual or physical reward; dues paid for work) or Opsonion (a
soldiers ration) would have been much better choices if a salary was intended. Misthos
was the common word for ‘wages’ at the time and Paul admitted to receiving ‘wages’
(opsonion) to meet his bare necessities from time to time.
 Acts 20:33-35 is addressed to the same group of elders in Ephesus. In this passage
Paul says that he did not take money from God’s people and that the elders in Ephesus
should follow his example

2
All Greek definitions come from the Key Word Study Bible and Smith’s Bible Dictionary
3
Kelly, Russell. Should the Church Teaching Tithing? (2007)
Galatians 6:6

Those who are taught the word of God should provide for their teachers, sharing all good
things with them. (NLT)

One who is taught the word must share all good things with the one who teaches. (ESV)

Observations
 Greek Word Study:
o Katecheo (teach): to sound down into the ears; to inform, instruct, teach
o Koinoneo (share): to distribute, impart, to share with others
 Rom. 12:13 – contribute to the needs of the saints
 Rom. 15:27 – the Gentiles shared in spiritual things
 Gal. 6:6 – share with the one who teaches you
 Phil. 4:15 – Philippi shared with Paul in giving
 1 Tim. 5:22 – do not share in the sins of others
 Heb. 2:14 – God’s children share in flesh and blood
 1 Pet. 4:13 – rejoice as you share in Christ’s sufferings
 2 John 1:11 – don’t share in the wickedness of a false teacher
o Agathos (good): good, useful, to do good to benefit others
 Of the seven times Koinoneo is used, only two times it refers to sharing financially. In
the first passage it refers to believers sharing financially with other believers in need
(Rom. 12:13) and the second refers to sharing with traveling apostolic workers in need
(Phil 4:15)
 Paul never explains who these teachers are. The teachers could have been…
o Elders in the local church
 Elders didn’t necessarily teach, they just had to be able to teach (1 Tim.
3:2)
 Elders that taught well were to be given honor and respect not finances
(1 Tim. 5:17; Acts 20:33-35)
o Believers in the local church
 All believers are able to teach in the church (1 Cor. 14:26)
 The word teach in 1 Cor. 14:26 also refers to Jesus’ teachings (Acts
13:12) and the apostles teaching (Acts 2:42). So believers are able to
teach as powerfully as Jesus
 Teaching is a spiritual gift and any believer in the church could have the
gift of teaching, not just elders (Romans 12:7)
 Believers are not financially compensated for exercising their gifts.
Believers are not given money for spiritual gifts such as speaking in
tongues, hospitality, etc.
o Apostolic workers
 Traveling apostolic workers have a right to receive financially for their
needs (1 Cor. 9:1-18)
o Pastors
 The modern office of Pastor as we know it is not biblical. Pastor is
mentioned once (Eph. 4:11) and as a spiritual gift of a believer, not an
office or position in the church
 Believers are not financially compensated for excelling at their gifts
 Pastors are shepherds, not necessarily teachers
 This passage may refer to free-will offerings as a token of blessing from time to time,
but this is not the dominating thought throughout the New Testament.4

4
Viola, Frank. Pagan Christianity? (2008)
1 Corinthians 9:1-18

Am I not free? Am I not an apostle? Have I not seen Jesus our Lord? Are not you my
workmanship in the Lord? If to others I am not an apostle, at least I am to you, for you
are the seal of my apostleship in the Lord.

This is my defense to those who would examine me. Do we not have the right to eat and
drink? Do we not have the right to take along a believing wife, as do the other apostles
and the brothers of the Lord and Cephas? Or is it only Barnabas and I who have no right to
refrain from working for a living? Who serves as a soldier at his own expense? Who plants
a vineyard without eating any of its fruit? Or who tends a flock without getting some of the
milk?

Do I say these things on human authority? Does not the Law say the same? For it is
written in the Law of Moses, "You shall not muzzle an ox when it treads out the grain." Is
it for oxen that God is concerned? Does he not speak entirely for our sake? It was
written for our sake, because the plowman should plow in hope and the thresher thresh in
hope of sharing in the crop. If we have sown spiritual things among you, is it too much if
we reap material things from you? If others share this rightful claim on you, do not we
even more?

Nevertheless, we have not made use of this right, but we endure anything rather than put
an obstacle in the way of the gospel of Christ. Do you not know that those who are
employed in the temple service get their food from the temple, and those who serve at the
altar share in the sacrificial offerings? In the same way, the Lord commanded that those
who proclaim the gospel should get their living by the gospel.

But I have made no use of any of these rights, nor am I writing these things to secure any
such provision. For I would rather die than have anyone deprive me of my ground for
boasting. For if I preach the gospel, that gives me no ground for boasting. For necessity is
laid upon me. Woe to me if I do not preach the gospel! For if I do this of my own will, I
have a reward, but if not of my own will, I am still entrusted with a stewardship. What
then is my reward? That in my preaching I may present the gospel free of charge, so as
not to make full use of my right in the gospel.

Observations
 Greek Word Study:
o Apostolos (apostle): a delegate, messenger, one sent forth with others,
ambassador
o Kataggello (proclaim): announce, declare, make known
o Zao (get their living): to enjoy real life; to live, breath; to be in full vigor
 Of the 140 times Zao is used in the Bible it is typically translated ‘life’, ‘alive’ or
‘living’. This is the only passage throughout Scripture where Zao is translated ‘get
their living’. If Paul wanted to conclusively convey the idea of financial livelihood
there are much better words he could have chosen.5
o Bios – ‘livelihood’ or ‘wealth’ (11 occurrences)
o Ergasia – ‘craft’ or ‘occupation’ (6 occurrences)
o Technee – ‘occupation’ or ‘trade’ (3 occurrences)
 Paul never refers to elders, pastors, or any other leader associated with today’s
church throughout this passage. He only refers to apostles (himself, Barnabas, and
unnamed apostles) and brothers who were travelling (1 Cor. 9:1-5)

5
Kelly, Russell. Should the Church Teach Tithing? (2007)
  Travelling apostolic workers are not always able to work at their trades since they
are continually moving around. So while Paul attempted to support himself through
tentmaking, it was not always feasible and he would accept support from time to
time.
 Paul was an itinerant apostolic worker. According to this passage Paul had a right to
receive financial support as an apostle, but he intentionally waived that right
whenever possible (1 Cor. 9:14-18; 2 Cor. 11:7-9; 12:13-18; 1 Thes. 2:6-9; 2
Thes. 3:8-9).
 The context throughout this passage is that travelling apostolic workers have a
right to receive financial support to meet their needs, but Paul refused to make use
of that right as much as possible.
 1 Corinthians 9:14 has no direct parallel in Scripture. The closest cross-references
are Matthew 10:5-10 and Luke 10:1-8. Both of which refer to temporary
evangelistic trips, not a permanent ministry in one locality. These passages also
speak of acquiring nothing and only taking enough food, clothing and shelter to
survive. These ‘missionaries’ went out and came back with nothing – relying
entirely on God to supply their basic needs.
 It is also important to recognize that most priests and Levites met a majority of
their needs (food, shelter, etc.) by maintaining livestock in their fields throughout
the year (Num. 35:1-4). Except for the high priest, the priests and Levites lived in
Levitical cities most of the year (not Jerusalem) and only received tithes while
ministering in the Temple. 6

6
Kelly, Russell. Should the Church Teach Tithing? (2007)