As Thanksgiving approaches, I always return to the idea that the word itself is really Thanks – Giving. You cannot separate gratitude from generosity. The subject of giving, however, has sparked lively debates in Christian circles. Mention the word tithe and half the congregation nods in agreement while the other half starts looking for the nearest exit. Some argue passionately for tithing as a binding guideline for Christians today; others say it was part of the Old Testament law and no longer applies. Personally, I have always favored the tithe as a starting point. Maybe it is my inner accountant, but I appreciate the simplicity of a consistent percentage—call it the biblical version of a flat tax. Jesus even commended the Pharisees for tithing (Matthew 23:23), although He reminded them that giving without compassion and mercy is hollow. But tithing is not the only biblical model.
Scripture also advocates what Jeff Anderson calls “Ability Giving” in his book Plastic Donuts. This type of giving is based on capacity, not percentages. In Acts 11:29, each disciple gave “according to his ability.” That principle echoes throughout the Bible. Paul writes in Second Corinthians 8:12 that a gift is “acceptable according to what a person has, not according to what he does not have.” Moses told Israel in Exodus 35:5 to bring an offering “from what you have.” Ezra, rebuilding the temple, encouraged people to give “according to their ability” (Ezra 2:69). David said, “With all my ability I have provided for the house of my God” (First Chronicles 29:2). And Moses was crystal clear in Deuteronomy 16:16–17: “Each of you must bring a gift in proportion to the way the Lord your God has blessed you.” Ability Giving recognizes that God blesses each of us differently—and expects us to give accordingly.
For over fifty years in ministry, I have heard every giving question imaginable: “Do I tithe on my gross or my net income?” “Do I have to tithe if I am in debt?” “Do I tithe on Social Security?” “What about mileage reimbursements and expense checks?” I used to think the real question was whether people should give ten percent. Now I am convinced the deeper question is why only ten percent? Many of us are able to give more. Jeff Anderson describes a moment when he and his wife were wrestling with giving more than their usual amount. He wrote, “Ultimately, we determined to give the greater amount for one simple reason: because we could. We had the ability.” That is the heart of Thanksgiving—giving back to God because we can. That is not law. That is love.