Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver. [2 Corinthians 9:7 (ESV)]
In the midst of all the tedious and repetitive regulations regarding sacrificial offerings in Leviticus, we find evidence of God’s love and mercy. For several sacrifices, a distinction was made between offering requirements for the wealthy and the poor. Called korban oleh v’yored, there was a sliding scale for sacrifice based on a person’s economic position. In Luke’s gospel, for example, we learn that Mary and Joseph brought two birds as their sacrifice after Jesus’ birth. Had the family been wealthier, they would have brought a one-year-old lamb and a pigeon or dove and, had they been poorer, they would have brought only two quarts of choice flour.
We see Jesus applying the same principle in the gospels of Mark and Luke. While in the Temple, He watched people put their offerings in the offering box. The wealthy put in large sums but then a poor widow put in two copper lepta. The smallest of Roman coins, those two lepta were worth about 1/64th of a denarius (which was a day’s wage for a laborer). Put another way, those two coins were worth less than 10-minutes of work! Rather than commending the wealthy for their large donations, Jesus called over His disciples and told them, “Truly, I say to you, this poor widow has put in more than all those who are contributing to the offering box. For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on.” [Mark 12:43-44]
While others certainly had given more than the widow, her gift was far more valuable than the gifts of the wealthy. The woman’s offering was greater than all the others both in proportion and in the spirit in which she gave. The wealthy gave from their abundance but they didn’t sacrifice any of their abundance, while the poor woman sacrificed all she had.
The purpose of the many tithes, offerings, and sacrifices in Leviticus was to strengthen man’s relationship with God, not to impoverish him. Our sacrifices are to be offered lovingly, humbly, obediently, joyfully, and willingly; that can’t be done if we can’t afford what we’re offering. Rather than suggesting we sell our homes, clean out our savings, 401(k)s, and investment accounts and give it all to the church, I’m saying our giving should be proportional to our gifts. Do we really give according to our income? What if God made our income proportional to our giving?
When a nearby church embarked on a massive building program several years ago, Pastor Ted asked the members to prayerfully reach deep into their pockets to pay for the new sanctuary. Each was asked to give only as he or she was able and the pastor reminded them that the amount given would vary considerably among his parishioners. For an elderly widow, an extra twenty-five cents a week might constitute a greater sacrifice than a $25,000 check from a retired CEO.
The Magi arrived in regal robes and offered expensive gifts of gold, frankincense, and myrrh to Jesus. Neither the little drummer boy nor the littlest angel from Charles Tazwell’s story were at the nativity. Nevertheless, had they been there, the drummer boy’s best “Pa rum pum pum pum” and the littlest angel’s “treasure” box with its robin egg, butterfly, two white stones, and half-chewed dog collar would have been as valuable as those lavish gifts from the Magi. God in His grace does not discriminate against the poor or the rich. The ancient sliding scale of sacrifice God gave Israel tells us that the pleasing aroma of sacrifice has nothing to do with the size of the sacrifice but rather with the heart that accompanies it.
Not, how much of my money will I give to God, but how much of God’s money will I keep for myself? [John Wesley]
Devotions of the Heart 