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The financial burden of God’s work has always been shared amongst God’s people. In the OT, this was mainly by compulsory tithes; in the NT by voluntary contributions.

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The collection of compulsory tithes and other religious taxes

Tithes

Leviticus 27:30 ESV
“Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord.
See also

Redemption money

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Temple taxes

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The collection of voluntary contributions

For the tabernacle

Exodus 36:3 ESV
And they received from Moses all the contribution that the people of Israel had brought for doing the work on the sanctuary. They still kept bringing him freewill offerings every morning,
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For the temple

1 Chronicles 29:1–9 ESV
And David the king said to all the assembly, “Solomon my son, whom alone God has chosen, is young and inexperienced, and the work is great, for the palace will not be for man but for the Lord God. So I have provided for the house of my God, so far as I was able, the gold for the things of gold, the silver for the things of silver, and the bronze for the things of bronze, the iron for the things of iron, and wood for the things of wood, besides great quantities of onyx and stones for setting, antimony, colored stones, all sorts of precious stones and marble. Moreover, in addition to all that I have provided for the holy house, I have a treasure of my own of gold and silver, and because of my devotion to the house of my God I give it to the house of my God: 3,000 talents of gold, of the gold of Ophir, and 7,000 talents of refined silver, for overlaying the walls of the house, and for all the work to be done by craftsmen, gold for the things of gold and silver for the things of silver. Who then will offer willingly, consecrating himself today to the Lord?” Then the leaders of fathers’ houses made their freewill offerings, as did also the leaders of the tribes, the commanders of thousands and of hundreds, and the officers over the king’s work. They gave for the service of the house of God 5,000 talents and 10,000 darics of gold, 10,000 talents of silver, 18,000 talents of bronze and 100,000 talents of iron. And whoever had precious stones gave them to the treasury of the house of the Lord, in the care of Jehiel the Gershonite. Then the people rejoiced because they had given willingly, for with a whole heart they had offered freely to the Lord. David the king also rejoiced greatly.

For the rebuilding of the temple

Ezra 1:4 ESV
And let each survivor, in whatever place he sojourns, be assisted by the men of his place with silver and gold, with goods and with beasts, besides freewill offerings for the house of God that is in Jerusalem.”

For the teaching ministry of the church

Galatians 6:6 ESV
Let the one who is taught the word share all good things with the one who teaches.
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For the relief of the poor

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The aim of collections

To share burdens equally

2 Corinthians 8:13–15 ESV
For I do not mean that others should be eased and you burdened, but that as a matter of fairness your abundance at the present time should supply their need, so that their abundance may supply your need, that there may be fairness. As it is written, “Whoever gathered much had nothing left over, and whoever gathered little had no lack.”

To supply people’s needs

2 Corinthians 9:12 ESV
For the ministry of this service is not only supplying the needs of the saints but is also overflowing in many thanksgivings to God.

To arouse thanksgiving

2 Corinthians 9:12–15 ESV
For the ministry of this service is not only supplying the needs of the saints but is also overflowing in many thanksgivings to God. By their approval of this service, they will glorify God because of your submission that comes from your confession of the gospel of Christ, and the generosity of your contribution for them and for all others, while they long for you and pray for you, because of the surpassing grace of God upon you. Thanks be to God for his inexpressible gift!

The right attitude to collections

Generosity

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Cheerfulness

2 Corinthians 9:7 ESV
Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.

Discipline

1 Corinthians 16:2–4 ESV
On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come. And when I arrive, I will send those whom you accredit by letter to carry your gift to Jerusalem. If it seems advisable that I should go also, they will accompany me.

Humility

Matthew 6:2–4 ESV
“Thus, when you give to the needy, sound no trumpet before you, as the hypocrites do in the synagogues and in the streets, that they may be praised by others. Truly, I say to you, they have received their reward. But when you give to the needy, do not let your left hand know what your right hand is doing, so that your giving may be in secret. And your Father who sees in secret will reward you.

A willing spirit

2 Corinthians 8:12 ESV
For if the readiness is there, it is acceptable according to what a person has, not according to what he does not have.

A sacrificial spirit

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The faithful administration of collections

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