One of the most difficult subjects to deal with is that of "Giving," for it often leads to argument and controversy, to discussions on law versus grace, and percentages versus all, and so usually ends up in no definite action being taken.

To be effective the subject must be lifted far above the plane of controversy to the high levels of personal dealing between one's own soul and God. Let us put it there, for only there can it be settled satisfactorily. I believe it to be one of the most vital things of the Christian life, and failure to be liberal with God one of the most prolific causes of spiritual barrenness.

In Matthew 6:24 Christ says:"Ye cannot serve God and mammon." Mammon (or money) is the great symbol of materialism, and never before has it been so true a symbol as today. Our attitude toward money has a great deal to do with whether we are serving mammon or God, and the amount of our weekly wages has very little to do with it. A man with $25 a week may be more interested in money than one with $25,000 a year, or a girl with $10 a week than a woman with a housekeeping allowance of $5,000 per annum. "According to that a man hath," is God's standard; it is not the amount but the attitude toward it.

I spoke to a young sister in our assembly a few weeks ago who is boar ling in the city. Knowing her well I asked her how she was managing. She told me she was receiving $6.50 per week and paying $4.50 board. I said, "Two dollars is not much for car-fares and dress." "Oh, but," she said, "I have not got $2; I deduct 10 percent for the Lord first and when I take off 65 cents I have only $1.35, but I cannot tell you what a joy it has been to me since I started giving a tithe."

As the first reference in the Word of God to any subject is usually of great significance, look for a moment at Genesis 14:17-15:1.Here we have the first instance of tithing. Abraham has pursued Chedorlaomer and has recaptured the goods and the people of Sodom, and now he is nearing Jerusalem. We have two cities and two men:Sodom, built upon the lowest spot of the earth's surface, 1200 feet below sea level, and because of its practices still the symbol of the grossest sin and worldliness; and Jerusalem, a type of the heavenly city, built on a mountain top. Two men come forth. Melchizedek, king of Salem (or Jerusalem, as it is now called), meaning a "vision of peace"-he is the priest of the most high God, El-Elyon; and the king of Sodom, the representative of the world and its sinful pleasures. Melchizedek, the King-Priest according to Hebrews 7, is a type of Christ in resurrection. He has with him bread and wine, memorials of sacrifice that is past, and therefore typifying Christ in His present ministry. He takes a tithe from Abraham and introduces him to God under a new title-El-Elyon, the Possessor of heaven and earth. The tithe is an acknowledgment that it all came from God, and all belonged to Him. Jacob realized this in Genesis 28:22 when he said, "Of all that Thou givest me I will give a tenth to Thee"-an acknowledgment that it all belonged to God.

Note the significance of Melchizedek as King and Priest. The King who has the right to exact dues comes out and takes a tithe, and then as Priest bears it in as an offering-a tribute of praise to God. Is this not a beautiful illustration of what Christ does with our gifts of today? Then comes the king of Sodom and offers Sodom's goods and gold to enrich Abraham, who refuses them and declares he will not take so much as a shoe latchet. "Why," he says, "I have just been introduced to God as El-Elyon, the Possessor of heaven and earth, and I have lifted up my hand to Him, I have acknowledged that it is all His, by giving a tithe to His King-Priest, and therefore I can take nothing from the world." Now note what happens:"After these things the Lord appears to Abraham saying, I am thy shield and thy exceeding great reward" (Gen. 15:1). "I, El-Elyon, the Possessor of heaven and earth, not what I have got, but what I am Myself. You gave Me money, Abraham; I give Myself to you in return." This is the very truth that Christ enunciates in Luke 16:11:"If therefore ye have not been faithful in the unrighteous mammon, who will commit to you the true riches?" Or, in other words, if you are unfaithful in money God will not commit to you spiritual blessing and gifts.

I remember an honored servant of the Lord, after fifty years' public service, saying:"In all my wide experience I have never met a man who was mean in money matters with God, who was blessed with spiritual gifts." Malachi 3:10 gives us the same thought:"Bring ye all the tithes into the storehouse," and the promise follows that the windows of heaven shall be opened and the blessing poured out, while verse 11 adds that there shall be material reward as well.

In Exodus 23:19 the first of the first-fruits of the land were to be brought into the house of the Lord, not what is left over after the rent, and the butcher and the baker are paid, but the first charge is to be the Lord's portion. To give a definite portion to God as a first charge on the wages, salary or income, lifts giving to a high level, because the money is first given to God and then guidance is sought about its distribution, whereas if there is no definite portion set aside, money is just given to a work or a worker as different matters are brought to one's attention.

When someone tells you that to give a tenth puts you on Old Testament ground, just tell him you are afraid to go through on to New Testament ground, because the only percentage example in the New Testament is in Luke 19, where Zacchaeus gave 50 per cent-"half of his goods to the poor."

Statistics prove that most people are converted young, and that when they get old it is hard to change their attitude, so it is true in giving-those who have not started right have accumulated expenses that make them think it impossible to give a tithe; yet we have all suffered a 10 per cent cut in wages, and a 5 per cent unemployment levy, and we are still alive, so that it would not have been as impossible as some of us thought. But because it is harder when we get on, I make an appeal to young Christians who read this to start at once. Put God's portion aside first, and let other expenses be incurred only out of what is left.

Suffer a personal reference here. I have an old notebook which contains these entries:

"Feb. 1st, 1904, age 18, wages $5 per week. Decided to start giving one-tenth to the Lord.

"Feb. 12th, 1906. Before money gets a grip of my heart, by the grace of God I enter into the following pledge with my Lord, that I will give 10 per cent of all I earn up to–. If the Lord ever blesses me with –, I will give 15 per cent of all I earn. If the Lord ever blesses me with –, I will give 20 per cent of all I earn. If the Lord ever blesses me with –, I will give 25 per cent of all I earn, and so on. The Lord help me to keep this promise for Christ's sake who gave all for me. Followed by my signature.

After these many years I want to bear testimony that m spiritual communion and in material things God has made up to me one hundred-fold. Get to know El-Elyon the Possessor of heaven and earth, who graciously accepts from us material things He has given us, and "pours u out untold spiritual wealth.-R. A. L., New Zealand.