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"So Let Each One Give as He Purposes in His Heart" (2 Corinthians 9:1-15)
Paul not only exhorts the Corinthians to live up to their promise, but it is also a reminder that what they are giving was received through God's liberality. It is because they have a generous God that they can give generously. In contrast to the Law, we can give because God has already provided for all of our needs.
"You Surely Did Care, But You Lacked Opportunity" (Philippians 4:10-20)
Paul here exhorts that giving should not only be a condition of the heart, but a concerted effort as well. That acknowledging the desire to care for others is not enough, it must be acted upon with joy.
Government Taxes Replace Theocratic Tithes (Romans 13:1-7)
Paul is speaking specifically about governmental authorities, directing that taxes be paid to the state. In this case, Rome had replaced the theocracy in the governing of Israel. Though the Law of Moses was respected as tradition by the Romans, and the Israelites were allowed to follow the commandments, Israel was no longer a theocracy, and was not free to worship God the way God had commanded them to.
Summary of Tithing Under Grace
Throughout the New Testament, Paul's vocabulary and teaching suggest that giving is voluntary and that there is no set percentage. In fact, nowhere in the New Testament are believers told to tithe by anyone! Or even how much to give, when or to whom. They are only encouraged to provide for those who are in need, their ministers, and for the stranger. Giving in the New Testament is a reflection of the believers' new nature; the nature of God is to give. So even if we don't feel like it, we are now giving, liberal people. (There does seem, however, to be a need for training in this area.) "For God so loved, He gave..."