The lesson today is not about tithing, but it presupposes the tithe. Malachi 3:8 so strongly asserts God’s ownership of the tithe that anyone not paying it is called a robber. Strictly speaking, therefore, the non-tither cannot offer a gift to God until what is owed to God is given first. We now address the question of why go beyond the tithe at all. Five reasons stand out.

• We offer gifts in God’s work because we have received the grace of God (vv. 1-5). We could just as well have titled this the "Practice of the Grace of Giving," because that is what God expects of us. The word appears in verses 1, 6, 7, 9, and 19 in this chapter. Because God has blessed us so super abundantly, we share our deep gratitude to Him by doing in a small way for others what He has done richly for us.

The churches in Macedonia set the standard. Because of the jealousy of the Jews, those churches experienced constant affliction, resulting in poverty. Yet, their poverty produced in them a liberality of spirit unmatched in other churches (v. 2). Completely surrendering themselves to Christ, they begged for the chance to help the suffering believers in Jerusalem (v. 4).

• The Bible gives a second reason for helping others, citing the example of Christ (vv. 7-9). The Bible lists five of the grace gifts practiced by believers in Corinth–faith, speech, knowledge, earnestness, and love–but then urges them to add the sixth, giving. What could incite them to take the next step? They could check the weakness of their response by the liberal response of others (v. 8), but another example stands out. We remember the observation of Jesus when he saw a poor widow casting two small copper coins into the treasury to help the poor (Mk. 12:42-44). Because she gave all she possessed, her offering was great in God’s sight.

But the most astounding example of all was set by Jesus. Possessing the glories of heaven, He chose to lay them aside, take His place in a poor family in order that through His physical poverty, He might make believers rich through His grace. He set the example of sacrificing self and personal comfort to benefit others.

• The Bible cites yet another reason for giving to benefit others, the cultivation of a follow-through in commitments (vv. 10-12). A few months previously, the Corinthian believers expressed their desire to help the suffering believers in Jerusalem. They went beyond their initial gift and pledged further assistance. The time had come for them to produce money they had promised to give.

• Also, giving to others is a proof of compassion (vv. 13-15). Times were hard. Not everyone was able to produce huge amounts of cash, but in comparison with the conditions of the sufferers, what they possessed seemed to be an abundance (v. 14). The spiritual benefit derived from generous giving would "supply" what the Corinthians needed (v. 14). Imagine yourself learning about destitute children at Christmas. You donated money or gifts to make it the best Christmas they ever enjoyed. Seeing the delight in their eyes would more than repay your investment in them. That’s the principle. Giving beyond the tithe demonstrated the depth of their love.

• Finally, sharing with others can be a proof of trust (v. 24). Jews in the first century often looked down on Gentiles as inferior beings. Paul had boasted about the gracious spirit of the believers in Corinth. He was proud of them and wanted the visitors to experience the warmth of those believers. Their gifts would inspire others to join in the relief effort.