Note 18 at Mt 23:23: Some have taught that Jesus did away with the tithe since He did not specifically make it a part of His New Testament teaching. But in this instance, Jesus made reference to the scribes and Pharisees tithing and implied that they were right in doing so. The New Covenant did not do away with the tithe, but it did clarify what the motives for tithing should be.

Abram tithed over 430 years before the Law was given (Ge 14:20). Jacob also tithed approximately 300 years before the time of the Law (Ge 28:22). Therefore, tithing was a Bible principle that didn't begin or end with the Law of Moses. However, the Law of Moses did include tithing as a part of its commandments (Le 27:30-32) with stiff penalties attached for failure to comply (De 28:15 with Mal 3:8-9).

It was concerning these punishments for not tithing that the New Testament differed from the Old Testament. Mal 3:8-9 says that if people don't tithe, they have robbed God and are cursed with a curse. Therefore, people gave out of the motivation of debt and obligation. Jesus redeemed people from this and all the other curses of the Law (Ga 3:13-14) so that God will not curse them for not tithing.

The Apostle Paul also made it very clear that any type of giving motivated by anything less than God's kind of love was useless (1Co 13:3). He went on to explain in 2Co 9:7 that God wants people to give "not grudgingly, or of necessity: for God loveth a cheerful giver." The type of giving that God loves is cheerful, freewill giving.

This does not mean that tithing is contrary to the New Testament. It was the fear-of-punishment motive that the Old Testament Law attached to tithing that has been done away with. Giving and tithing are still very much a part of New Testament doctrine and, if done with the New Testament attitude, are still acceptable to God.

Note 19 at Mt 23:23: One of the ways that God's goodness is revealed is in mercy. We may describe mercy as the readiness of God to relieve the misery of fallen creatures. Many times, mercy is called "compassion" or "lovingkindness." It is expressed toward sinners because of the misery that sin has brought upon them.

God's mercy is described as tender (Lu 1:78), plenteous (Ps 86:5), great (1Ki 3:6), from everlasting to everlasting (Ps 103:17), and as a sovereign act of God (Ex 33:19).

God's mercy to the believer is revealed by God taking away the misery of sin's consequences through the New Covenant of a Savior, the Lord Jesus Christ. Mercy is not something merited or earned but, as the Apostle Paul stated, "Not by works of righteousness which we have done, but according to His mercy He saved us" (Tit 3:5, emphasis added).

The prophet Micah in the Old Testament summed up our duty to God as being "to do justly, and to love mercy, and to walk humbly with thy God" (Mic 6:8).

Some scriptures from the Old Testament Law and prophets that speak of God's mercy are Ex 34:6; De 7:9-12; 2Ch 6:14; Ne 1:5; Ps 86:5, 103:8; and La 3:22-23.