All the believers were one in heart and mind. No one claimed that any of their possessions was their own, but they shared everything they had. Acts 4:32
“The righteous, upon whom no law need be imposed, spend no small part — as if a tithe — but the whole extent of their lives in spiritual works. They are free of the legal tax of tithing. If a good and holy need presents itself, they are free to relax their fasting without any scruple. For it is not a paltry tithe that is their being subtracted by those who have offered their all to the Lord along with themselves. Certainly the person who offers nothing of his own will and is compelled by legal necessity, without recourse, to pay his tithes to God, cannot do this without being seriously guilty of fraud. Hence it is eminently clear that the one who is responding fully to grace cannot be a slave of the law, watching out for things that are forbidden and carrying out things that are commanded, and that the perfect are those who do not make use even of things permitted by the law.”
John Cassian (360-435) in Conferences 21.29.2 (ACCS 9;Downers Grove: IVP, 2000) 139.
As we think about giving during Lent, it is great news that we are “free of the legal tax of tithing.”
For the early church in Acts this collective realization unleashed rich sharing and generosity. They responded “fully to grace” and God did miracles through them and led them to deploy “the whole extent of their lives in spiritual works.”
But what is most powerful is the reality that those “compelled by legal necessity” to tithe are actually guilty of fraud. They are aiming for the wrong goal and have returned to the law. Two such famous fakes appear in this Acts text, Ananias and Sapphira.
In my experience, those who focus on tithing think they are walking the righteous path when in reality, they are returning to slavery. The tithe in the Old Testament reflects God’s design as the start and not the finish of giving.
Also in Lent we learn that fasting teaches us to set aside our desires to give us margin for giving as “good and holy” needs present themselves. Prayer rounds out Lent as the third disciple. In prayer we attune to God and follow His leading in all this.
If this all seems too spiritual or complicated, don’t see it that way. Just offer your “all” instead of a paltry tithe and see what happens. You will avoid fraud and carry out the things that are commanded.