35:4-9
We now have instructions on offerings. As before, and as in 2 Cor 9:7 there is an emphasis on willingness. Now if our hearts are sinful we can take this as meaning we don’t have to give. In the same way, some people say that tithing is just for the Old Testament and doesn’t apply anymore. This is actually a legalistic approach. If our hearts are right then we should delight in giving to God, it should be a joy. Equally, some teaching on tithing which encourages it is legalistic and misses the point. Gifts of all sorts are listed here, a common factor is that they are all high quality.
35:10-19
Giving is not restricted to material giving, but also giving of our time and skills. God is the one who gives us abilities, and His plans require the using of those gifts and abilities, as the parable of the talents demonstrates. It is very important to the Lord that we use our abilities well.
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