On Giving
The Bible contains many lessons on the subject of of giving. One of the most striking characteristics is the fact that the Bible avoids almost entirely the use of the word "money." In 2 Corinthians, chapters 8 and 9, the subject is discussed at length, yet the word "money" does not occur in any of these verses. In its place we find words frequently used for salvation and redemption. We find the following words used in place of money: gift, service, bounty, grace, liberality, ministering, fellowship. This teaches us most emphatically, that giving money to the Lord is directly connected with and related to the salvation of Christians. Since we are saved by grace; since Christ is the gift of God; since Christians are in fellowship with God and brethren, it necessarily follows that the ones who have received these blessings must respond by giving willingly and generously to the Lord. The way and the amount one gives would therefore be in accord to his appreciation for what God has done for him in Christ.
The word "simplicity" in Romans 12:8 is translated "liberality" in the American Standard translation. This is the correct meaning. It is the same word translated "single" in Matthew 5:22. In this verse the single eye is the whole or complete person directed and devoted to God. So giving liberally would simply be giving wholly or completely and not by part or piecemeal. It simply means one should give to the Lord in a whole hearted manner. This can be explained by an example taken from the Old Testament, for those who gave under the Mosaic law. "Ye offer polluted bread upon mine altar; and ye say, wherein have we polluted thee? In that ye say, The table of the Lord is contemptible. And if ye offer the blind for sacrifices, is it not an evil?" Mal. 1:7,8. In this instance the Jews were not giving liberally but rather the discarded things to the Lord. This will not suffice; this will not please the Lord. One must give the best to the Lord. All this must be thought of in connection with the fact that the Lord loves a cheerful giver, one who gives willingly. One cannot have a divided heart or loyalty toward God; he cannot express true faith if he shows partiality; one cannot pray to God in doubt and expect to be heard; so one cannot hope to please God unless he gives in a whole hearted way or liberally.
Every good and perfect gift comes to us from God. We are completely dependent upon Him and without Him we would perish. One must thank God for all material blessings. But Christians should have a deeper gratitude for the spiritual blessings in Christ. The grace of God for all divine favor as pertains to salvation are in Him. He is God's bounty or liberality. The unsearchable fullness and boundless depth of God's love for us are in Christ. Of all God's gifts, Christ is the supreme gift because He is God's own son. Fellowship and reconciliation which made us one with God are in His Son. All these words are full of meaning for they are connected with our salvation, with the only hope we have for the eternal world. What one gives to the Lord is small and insignificant in comparison to what God has given him. It does not begin to repay what we received. But since God did not withhold His best from us but sent His own beloved Son to die on our behalf, it necessarily follows that we should give the best we have to Him. This is certainly what Paul means when he uses these words in connection with giving to the Lord.