The concept of giving is deeply rooted in the biblical narrative, reflecting the character of God and His expectations for His people. The heart of giving is not merely about the act of giving itself but the attitude and intention behind it. Scripture emphasizes that true giving is an expression of love, gratitude, and obedience to God.

Old Testament Foundations

In the Old Testament, giving is often associated with offerings and sacrifices. The Israelites were commanded to bring tithes and offerings to the Lord as an act of worship and obedience. Leviticus 27:30 states, "A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD." This command underscores the principle that everything belongs to God, and giving back to Him is a recognition of His sovereignty and provision.

The heart of giving is further illustrated in the construction of the Tabernacle. In Exodus 35:5, Moses instructs the Israelites, "Take from among you an offering to the LORD. Let everyone whose heart is willing bring an offering to the LORD." This voluntary and willing spirit is crucial, as it reflects a heart aligned with God's purposes.

New Testament Teachings

The New Testament expands on the heart of giving, emphasizing generosity, selflessness, and love. Jesus Christ, in His teachings, highlighted the importance of the heart's condition in giving. In Matthew 6:21, He states, "For where your treasure is, there your heart will be also." This verse suggests that giving is a reflection of one's priorities and affections.

The Apostle Paul provides further insight into the heart of giving in 2 Corinthians 9:7: "Each one should give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver." This passage underscores the importance of giving willingly and joyfully, rather than out of obligation or pressure. The cheerful giver is one who understands the grace of God and responds with gratitude and generosity.

Examples of Generosity

The early church exemplified the heart of giving through their communal lifestyle and care for one another. Acts 2:44-45 describes, "All the believers were together and had everything in common. Selling their possessions and goods, they shared with anyone who was in need." This radical generosity was a testament to their unity and love, reflecting the teachings of Christ.

The widow's offering, as recounted in Mark 12:41-44, serves as a poignant example of sacrificial giving. Jesus observes a poor widow who contributes two small coins to the temple treasury and commends her, saying, "Truly I tell you, this poor widow has put more into the treasury than all the others." Her gift, though small in monetary value, was significant because it came from a heart of complete trust and devotion to God.

Theological Implications

The heart of giving is intrinsically linked to the nature of God, who is the ultimate giver. John 3:16 declares, "For God so loved the world that He gave His one and only Son, that everyone who believes in Him shall not perish but have eternal life." God's gift of His Son is the ultimate expression of love and generosity, setting the standard for all acts of giving.

Believers are called to emulate God's generosity, recognizing that all they have is a gift from Him. The heart of giving is not measured by the size of the gift but by the love and faithfulness it represents. As stewards of God's resources, Christians are encouraged to give generously, reflecting the grace they have received and advancing the work of God's kingdom on earth.