It is always awkward when you deal with the subject of money. If someone brings up the subject of giving, some people seem to think it means that the preacher wants a raise in salary. Giving is an act of worship commanded and regulated by God, and it is important that we understand it. 1 Corinthians 16:2 deals with the frequency of our giving. It is to be done on the first day of the week in the congregational worship assembly. The money collected is used for the day to day operation of the local church as well as benevolence (1 Cor. 16:1; 1 Tim. 5:3-9). The money is also used for evangelism. In Philippians 1:5 the apostle Paul says that he is thankful for the “fellowship in the gospel” of the Philippian brethren. This fellowship, or joint participation, in the gospel came about through their financial support of Paul (Phil. 4:10-16). Though unable to go and preach themselves, by supporting Paul’s efforts financially they were fulfilling Jesus’ command to “Go into all the world and preach the gospel to every creature.” (Mark 15:16). In the account of the widow’s two mites in Luke 21:1-4, Jesus shows that the amount given is not the most important thing, rather it is the level of sacrifice involved. God does not need our money; everything in the universe is His. Giving is for our benefit. It helps us develop the attitude that God and doing His will are more important to us than our material possessions. In Philippians 4:17-18 Paul said of the money sent to him, “Not that I seek the gift, but I seek the fruit that abounds to your account. Indeed I have all and abound. I am full, having received from Epaphroditus the things sent from you, a sweet-smelling aroma, an acceptable sacrifice, well pleasing to God.” Just as the Israelites were commanded to give the best of their flocks as sacrifice to God, we give our best (Lev. 1:1-10; 1 Cor. 8:12; 9:7). In Hebrews 13:16 the Hebrew writer shows that giving outside the worship assembly is also a sacrifice we offer to God. “But do not forget to do good and to share, for with such sacrifices God is well pleased.” God has always required sacrifices from His people; when it comes time for us to offer our sacrifices, we must remember “But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully.” (2 Corinthians 9:6).