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Being the Church

A principled (and practical) guide to tithing

Twice every Sunday the offering plate comes your way. What do you do? Do you chip in whatever you have in your wallet, do you have a cheque already written out, or will you send an e-transfer later in the week? Do you abide by whatever tithing tradition your parents instilled in you, or look around to see what everyone else does, or do you have your own rationale of how to give?

How we tithe is an intensely practical question for everyone, but perhaps one that you’ve not given much thought. Here are some biblical principles for tithing, followed by some practical suggestions, from my experience as a deacon and as a manager of a personal household budget, of how to apply these biblical principles in our offerings.

1. God owns everything

The first principle that we need to recognize when we consider tithing is the fact that everything ultimately belongs to God and not to us. As the Creator and Sustainer of all things and the Redeemer of His people, God not only is the ultimate owner of everything, but we owe Him everything. Like the servants in the parable of the talents (Matt. 25:14-39), we are merely temporary stewards of the blessings that God has given us.

The tithe – 10% – is a reminder of that fact. Abram offered the first recorded tithe in Genesis 14, when he gave a tenth of the spoils from the defeat of Chedorlaomer to Melchizedek, the priest of God Most High. Jacob also vowed to give God a tenth of everything (Gen. 28:22). This voluntary tithe was enshrined in God’s law in Numbers 18:21-24, when God commanded the Israelites to give a tithe every year to support the Levites and the tabernacle.

The disposition of our heart should not be “how little of my hard-earned money do I have to part with” but “how much of God’s blessings am I able to give back to Him?”

2. Our heart (not just the %) matters

We see cheerful and abundant giving throughout Scripture, whether it was the Israelites giving overabundantly for the construction of the temple (Ex. 35:20-36:7), the early Church freely sharing their possessions (Acts 4:32-37), and later congregations collecting for needy churches (Rom. 15:25-28, 1 Cor. 16:1-4, 2 Cor. 8:1-5, 2 Cor. 9:1-15).

It is entirely possible to give large sums of money to the LORD but without the right motivation. In Acts 5, Ananias and Sapphira sold a piece of property and gave some of the proceeds to the disciples. And yet they wound up dead because of their dishonesty. Instead, in 2 Corinthians 9:7, Paul famously reminds believers that

“each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.”

While it may be relatively easy to change our giving patterns, changing our heart from being a reluctant, to a cheerful, giver may be far harder. Yet we serve a God who delights more in a pure heart than external sacrifice, and we need to recognize that our giving should come from gratitude over God’s grace delivering us from our guilt. So we must set our hearts in the right direction when we give.

3. First fruits

The Bible also speaks to when we give. Men like Abel gave “the firstborn of his flock and of their fat portions” (Gen. 4:4) Throughout the books of the law, God commands the people of Israel to bring to Him the first fruits – not their last fruits – of their field and their flocks. Calling upon His people to bring their first fruits was a way that God set the priorities of His people: give to Me first and provide for yourselves after.

This practice also fostered a trust in God’s people that He would provide if His people obeyed Him and gave their first fruits to Him. In the days of Malachi, when the people of Judah were robbing God of their tithes and contributions (possibly because they thought that they were too poor to afford to tithe), God calls the people to:

“Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need” (Malachi 3:10).

Questions to consider

With these general biblical principles established, here are some more practical suggestions of how we can live out these principles in our tithing.

A. How much should I give?
This is everyone’s biggest question as well as the one that will impact our lifestyle the most. And the usual Christian response is to tithe (to give 10% of our income).

But, interestingly, most Israelites were commanded to give more than a 10% tithe. God also commanded a second tithe every year to fund ceremonial feasts and festivals (Deut. 14:22-27). And every three years, the people were to give a third tithe that was to go not only to the Levite but also the poor (Deut. 14:28-29). They were also to provide for the poor in other ways that would have a financial cost, such as allowing the poor to glean the droppings and corners of the field (Lev. 19:9). So, in reality, the Israelites arguably tithed as much as 23.33% annually. (I say “arguably” because some theologians like John Calvin thought that the tithe to the poor every three years was simply a further explanation of how to spend the first tithe to the priests and Levites.)

We live in a different time period today. The civil and ceremonial law apply differently to the Church today. We don’t support one thirteenth of the population of the Church with our tithes (as the twelve tribes had to support the tribe of Levi in the Old Testament). We don’t have a calendar of feasts and festivals that require another tithe. Various institutions of society, such as the government, do a lot of the work of providing for the poor (through the taxes we pay). And so that strict command to give away 10% (or 20% or 23.33%) of our income may not bind us today.

But I still think that a 10% tithe is a good minimum for us all to strive to give. Even if you’re a student working a part-time job, an unemployed man collecting EI, or a retiree living off a pension, aim to give at least 10% back to the LORD. In Mark 12:41-44, Jesus watched many rich people putting large sums of money into the temple treasury. We have no idea what percentage of their regular income they brought. Perhaps some brought 5%, thinking that the sheer amount of money that they gave was more important than the relative percentage of the income they gave. Perhaps some brought exactly 10%, giving just as much as the law required, no more and no less. And perhaps some brought 15%, priding themselves on exceeding the demands of the law. But then a poor widow comes in and gives two small copper coins. Jesus says to His disciples:

“Truly, I say to you, this poor widow has put in more than all those who are contributing to the offering box. For they all contributed out of their abundance, but she out of her poverty has put in everything she had, all she had to live on.”

In other words, the widow gave 100%.

While we may not be called to give every cent that we earn to the Church, in The Ministry of Mercy, Timothy Keller calls Christians to give “sacrificially, until their lifestyle is lowered.” Following the call in Galatians 6:2 to bear one another’s burdens, he suggests that “we must give so that we feel the burden of the needy ourselves.” In support of this, he quotes Jonathan Edwards, who said,

“If we be never obliged to relieve others’ burdens, but when we can do it without burdening ourselves, then how do we bear our neighbor’s burdens, when we bear no burdens at all?”

Keller’s book is a real challenge to Christians to give more than just 10%.

Those more well off could and should give more. In 1 Corinthians 16:2, Paul commands the Corinthians “to put something aside and store it up, as he may prosper.” Those whom God has prospered are in a position to give more than those who are struggling. To use an example, those of us who earn the median family income in Canada of $98,390 and tithe 10% would give away almost $10,000. Those who earn double that – nearly $200,000 – and still give 10% would give $20,000. The rate of giving is equal. And the richer family gives away more. But who feels the impact of that tithe more?

The average family.

They might have to give up a vacation, live in a smaller house, or pass on enrolling their children in organized sports. The comparatively richer family probably doesn’t have to give up these things and could give far more before they really began feeling it.

B. Tithing pre-tax or post-tax?
If you do decide to give a certain percentage of your income regularly to the Church (say, 10%), some might ask, “should that 10% be pre-tax or post-tax?” Our response to this question may reveal where God and His Church are on our priority list.

Most of us don’t get the full amount of our paycheque. Even before our earnings are deposited into our bank account or we pick up our paycheque, the government takes its share, roughly about 25% of our salary through income taxes, CCP contributions, and EI premiums. If we give 10% of our take-home paycheque, what are we implicitly saying? That the government is entitled to its share first and in full and God gets a tithe of our second fruits (and a lesser amount to boot).

So consider giving of your income pre-tax, before the government claims its share.

C. Tithing at the beginning or end of the month?
Perhaps this isn’t a significant question in your mind, but again it may reveal your heart. If you write a monthly cheque or pre-authorize any bank withdrawals to the Church on the last day of the month, what does that say about your priorities? Are your priorities to make sure that you have enough money to pay your rent, your grocery bill, and your credit card statement and then give some of whatever is left over to the Church? Might this be how you implicitly think about giving?

And so, consider determining, as soon as you get your paycheque, what you are going to give back to God and His Church, giving to God of your first fruits rather than your leftovers.

D. Can I let the offering bag pass me by?
This is another question that many people would raise an eyebrow at. As long as I give my 10%, who cares when I give it?

As a deacon, I saw some people would wave away the offering bag during a service, implying that they had nothing to give that service. Others would write a few (though substantial) cheques a few times a year but give little during the remainer of the year. When December rolled around, we would often collect three or four times our usually monthly donations in a single month, suggesting that some people only gave at the end of the year.

A handful of people in the congregation gave much smaller amounts every week. We as deacons often thought to ourselves that we’d save a whole lot of time if we didn’t have to count as much cash, or input a lot of small cheques, from these frequent givers. But this attitude of giving a little bit every week again reflects a heart that always has giving back to the LORD written on it.

And again, there are Scriptural and confessional hints that we shouldn’t let the offering bag pass us by each Sunday. As already quoted in part, 1 Corinthians 16:2, says, “on the first day of every week, each of you is to put something aside and store it up , as he may prosper.” Based in part on this passage, Lord’s Day 38 of the Heidelberg Catechism, speaking of what God’s will for us is in the Fourth Commandment, says

“that the gospel ministry and schools for it be maintained, and that, especially on the festive day of rest, I diligently… bring Christian offerings for the poor.”

In the Old Testament, there are also a few warnings against appearing before the LORD empty-handed, even if these passages are not strictly related to tithing (Ex. 23:15, 34:20; Deut. 16:16).

So don’t let the offering bag pass you by. Even if the total amount that you give in a year doesn’t change, give often.

E. How can my tithing go the furthest?
Finally, we can be good stewards of our money by taking advantage of charitable tax advantages. Our federal and provincial governments give significant tax credits (typically 40-50%) to encourage charitable donations. That means that you can get up to 40-50% of your donations back on your tax return every year. If you are the average Canadian family earning $98,390, tithing 10%, and giving away almost $10,000, that could mean a return of $4,000-5,000. We are called to give taxes to whom taxes are due (Romans 13:6-7, Mark 12:13-17, Matthew 17:24-27), but if there are organizations that spend their money more efficiently or that labor more in the Kingdom of God than the government (and I’m sure we can think of many such organizations), making use of our charitable receipts is good stewardship. Through these tax benefits we can give even more generously to the most effective and godly organizations around us.

The key to getting that tax credit is that your donations need to bear your name so that your church can issue a tax receipt. So write cheques or donate cash in envelopes with your name on it. Cash tossed in the collection bag won’t get you a tax receipt, but I’ve heard of some churches allowing congregation members to buy “tokens” through cheque or directed cash so that they can get a tax receipt. This allows parents and children to still donate via the offering plate while taking full advantage of charitable tax receipts.

Conclusion

However you decide to give to your local church, consider both where your heart is and what your hands are doing. As James 2:18 says, “Show me your faith apart from your works, and I will show you my faith by my works.”

That includes our tithing.



News

Saturday Selections – Mar. 29, 2025

Propaganda techniques (10 minutes)

This 1948 or 1949 movie highlights seven different propaganda techniques, and to be forewarned about them is to be forearmed. This could be great for a high school English class. Click the title above for the full 10-minute color presentation, or watch a 7-minute B&W abridgment below.

News or narrative – when the truth-tellers can't be trusted

What with images and video that can be faked so quickly and so skillfully, the biggest problem with our news consumption might be the speed at which we imbibe. When we just hit headlines, or read whoever the algorithm puts in front of us, we can't know if they are trustworthy – we can't know that this is true. So... slow down.

The slippery slope of theistic Darwinism

Howard Van Till was a physics professor at Calvin College who used to be "the pre-eminent example of an evangelical Christian scientist in the 1990s who defended Darwinian evolution."

Until he stopped being Christian.

Or even a theist.

Doctor Google, influencer moms, and the local Church

"I recently saw some Christian influencers offer a course on marriage, though they had been married for less than two years. They had paltry experience and undoubtedly little wisdom, but they did have a big platform. And many were eager to learn from them. God has carefully constructed his church so that, as much as we may benefit from those who are far off, we are likely to find the greatest and most credible help nearby. Your church has many seasoned saints who have spent their whole lives following the Lord and whose godliness is on display each and every time the church gathers."
- Tim Challies

A mid-life assessment

A pastor's wife discovers with age comes new:

"...temptations to impatience, ungraciousness, pride. This had surprised me then, but I now see this is true not just in ministry. I used to imagine I’d have to fight the same besetting sins my whole life, and while some old struggles still remain, I’ve found I need to also be vigilant for new ones."

Rend Collective: Build Your Kingdom Here

A song and a prayer.


Today's Devotional

April 2 - The psalm of the cross

“My God, my God, why have you forsaken me?” - Psalm 22:1a

Scripture reading: Psalm 22:1-8

These are words we all know. And we especially know them because they became the words our Lord and Saviour cried out when he hung upon the cursed cross as the ultimate sacrifice for all of our sins.

We may well wonder how David’s experience >

Today's Manna Podcast

Manna Podcast banner: Manna Daily Scripture Meditations and open Bible with jar logo

Psalm 1 Two ways to live: Meditations from the Psalms

Serving #800 of Manna, prepared by Rev. Cody Swaving, is called "Psalm 1 Two ways to live" (Meditations from the Psalms) and is based on John 10:10; Psalm 1.











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Family, Movie Reviews

My friend Flicka

Family 1943 / 89 minutes Rating: 7/10 All Ken wants is a colt of his own, and seeing as his dad raises horses, that doesn't seem an unreasonable ambition. But all Ken's father wants is for his son to start using his head, and he's not sure when or if that's ever going to happen. The boy's fifth-grade report card is impressive in the worst possible way – Ken managed to get a zero in English. He daydreamed his way right through the hour-long test and never even got started. So it's against his better judgment that stern poppa does indeed give his underachieving son his choice of a colt. But dad is left shaking his head once again when his son picks Flicka, a colt from the most "loco" mare on the ranch – Ken has picked a colt that may not even be tameable! And shortly after getting picked, Flicka proves just as wild as the father feared, running straight into a barbed wire fence. There is a silver lining – the injured colt needs attention, and Ken shows himself both willing and able. Might this daydreaming boy be on the way to becoming a young man? Cautions Parents will want to know that one of the horses, a wild mare named Rocket (Flicka's mom), dies suddenly midway through the film. I was surprised – I figured the horse was just stunned, and even reassured our kids it would recover. But nope. This was shot in World War II so I think the times may have resulted in kids then that were made of a little sterner stuff, so one horse getting killed might have been no big deal to them. But it might be a bit of something to some of our sensitive ten-and-under kids, who have grown up on children's fare where the peril never results in anything permanent. Rocket's death makes Flicka's own brush with death – at one point dad gives the order to put him down – much scarier than it otherwise would have been. Shucks, it seems like there's no guarantees in this movie about who is going to make it to the end. But parents can reassure their kidlings that Flicka will indeed make it. Language concerns are limited to a few "doggone it" and "gee whiz"s. Conclusion One modern-day reviewer celebrated this as a "great movie for kids with no... sex, drugs or cursing." It is that. But it is also an older film that doesn't have the frenetic pacing of most of today's kids' stuff. That means it might test some children's attention spans, but that could be a very good thing. I'd suggest it for 10 and over, but I'm not quite sure whether its hundreds of horses might make this a great one for horse-crazy girls, or whether the death of Rocket might mean they'd be the worst possible audience. I'll also note that in our family of five, three quite liked it, one fell asleep, and one was quite distraught over poor Rocket. So, if you're looking for a sure-fire bet for family movie night, this might not be it. But if you want something from a more decent time, this could fit the bill. It's full of characters with character, whether that's a stern but loving dad, a compassionate capable mom, respectful ranch hands, or even the son, a kid who isn't measuring up but wants to. Check out a brief clip below. ...

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Family, Movie Reviews

The Horse in the Gray Flannel Suit

Family / Romance 113 minutes / 1968 Rating: 7/10 Horses, humor, and a little romance will make this one a favorite among the preteen girls in your family. Frederick Bolton is a single dad (no mention is made of mom, and it's probably most logical to assume she died some years back) and an advertising executive, and trying to do his best to juggle his responsibilities. So when his daughter Helen asks him for a horse so she can stand a better chance in the horse jumping competitions, and his client wants an inventive way to promote their product, he hits on quite the creative solution. His daughter will get her horse, and they'll name it Aspercel, after his client's product, a remedy for upset stomachs. There is one hitch, though: to make the client happy, Aspercel will have to make regular appearances in the winner's circle, so as to get the publicity they're after. That's the crisis the movie pivots around. Helen is quite talented, and with a little help from her riding instructor, she's got just what it takes to win. But when she finds out that her dad's job depends on her winning, she can't handle that pressure. And, fortunately, her dad doesn't want her to have to deal with it either, even if it does cost him his job. This could have been a dumb movie if dear old dad hadn't stepped up... because it did take him a bit of time to do so. But a loving, if occasionally clueless, father he is indeed. But how is everything going to turn out all right in the end? Well, I won't give it all away, but I will share that the riding instructor, Miss Suzie Clemens, is both willing and able to ride to the rescue! Cautions One odd moment in the film occurs near the end, when Suzie gratefully plants a big kiss on one man, right before she becomes engaged to another. We're not the only ones confused, but the confusion lasts only for a few moments, and perhaps we have to write it off as different cultural habits? Conclusion If you're wondering about the odd title, it doesn't come from anything in the film itself. The horse never wears a gray suit or anything else gray either (though I guess he's kind of a speckled gray himself). The title is borrowed from a movie of 12 years earlier, The Man in the Gray Flannel Suit. Why they borrowed it, I don't know, as the two films are completely unrelated, and intended for different target audiences too. Some critics faulted The Horse in the Gray Flannel Suit for predictability, and it is guilty as charged. But for a family film, that's not such a bad thing – the kids will know where it's going and enjoy the ride. There is also fodder here for parents to discuss how competitive is too competitive, and how sports can't be allowed to take over our lives. So, overall, a nice night's entertainment. While the DVD is readily available (maybe at your local public library) there doesn't seem to be a trailer available online....

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Family, Movie Reviews

Misty

Family / Drama 1961 / 91 minutes RATING: 7/10 If you have girls in your home there's a good chance you've already heard of Marguerite Henry and her most famous book Misty of Chincoteague. It's the story of two orphans who, after coming to live with their grandparents, fix their minds on buying a pony named Phantom. But it's not going to be easy. First, Phantom is a wild pony, running loose on the neighboring island of Assateague, and to this point no one has been able to catch her. If she is caught, it'll cost the two children $100 to buy her and they don't have any money. And last but not least, Phantom is three years old already, and their grandfather says that no one can gentle a pony that's been wild that long. These two have their work cut out for them! This is a faithful adaptation of the book, and quite the sweet film. The grandparents are loving and kind, but no pushovers. The kids are energetic, a little mischievous, but respectful. It's just good old-fashioned family entertainment. CAUTIONS Language concerns are limited to a few instances of "gee." At one point bets are placed on a horse race between the nearby islands' fastest ponies. The grandfather gets caught up in this and seems to even travel to another island to find more people to bet with. Overall this is a minor element in the film, amounting mostly to an opportunity for jokes. But children need to be told that we should never seek to become wealthy at another's expense – that's what's wrong with gambling. CONCLUSION The moral of this story is an old-fashioned one, and while powerful, it is gently presented: "love is not possessive; love seeks the best for the other." I'm not going to spoil things by telling you how that moral is learned, but if you have a sensitive daughter or two, there might be a little crying at the end of this one...though it certainly ends on a happy note. Sweetest quote: When the town mistakenly concludes the grandfather has fallen on hard times, he hugs his grandchildren and exclaims: "They think I'm poor? I'm the richest man on this whole island!" This is reprinted with permission from ReelConservative.com....





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Adult fiction, Book Reviews

Father Brown and the Ten Commandments: Selected Mystery Stories

by G.K. Chesterton 2017 / 249 pages An heiress of a large fortune has fallen to her death, and suicide seems the obvious explanation. But then along comes a short man in clerical dress with an explanation that shocks everyone. This short man is Father Brown, Roman Catholic priest, who doubles as an amateur detective. Brown often finds success in his investigations because of his perceptive understanding of human nature. Brown also uses his unimposing character and position to gain valuable information from witnesses who see him as only a priest. This information, often overlooked by even the reader, helps Father Brown bring the criminal to justice. Brown was a creation of G.K. Chesterton, who was Catholic himself, but whose apologetic writings are much appreciated by Protestants too. His Father Brown character has been featured in over 50 short stories. This collection of mysteries is focused around the Ten Commandments, taking on the commandments one by one. I enjoyed all of them – each story is just 20-30 pages long, which is great if you don’t want to commit to reading a novel. And Chesterton still manages to build enough suspense to leave the reader shocked by the criminal and their motive. Two cautions: first, G.K. Chesterton wrote over one hundred years ago so his vocabulary may be less accessible to younger readers. Some of Chesterton’s characters use racial slurs (Agar Rock in The Scandal of Father Brown) and there are a couple uses of “salty” language. I have never been a huge fan of mystery novels but found myself thoroughly enjoying each story. I look forward to picking up another collection of Father Brown mysteries....

G.K. Chesterton
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Assorted

G.K. Chesterton on the difference between reformers and deformers

As a young man I had questions about how my denomination conducted services: Why did we have an organ and the style of music we had? Why did we sing so many psalms, and so few hymns? Why did we have two services? Why did we have Heidelberg Catechism sermons? Why did we get so dressed up for services? And I thought that because I had questions, and because answers were not always at the ready, that clearly meant we should do away with all these practices. Not so fast However, just because an answer isn't easy to come by doesn't mean it doesn't exist. And Chesterton had a caution for young guys like me when it came to doing away with old practices - old "fences": “In the matter of reforming things, as distinct from deforming them, there is one plain and simple principle; a principle which will probably be called a paradox. There exists in such a case a certain institution or law; let us say, for the sake of simplicity, a fence or gate erected across a road. The more modern type of reformer goes gaily up to it and says, 'I don’t see the use of this; let us clear it away.' To which the more intelligent type of reformer will do well to answer: 'If you don’t see the use of it, I certainly won’t let you clear it away. Go away and think. Then, when you can come back and tell me that you do see the use of it, I may allow you to destroy it.' “….Some person had some reason for thinking it would be a good thing for somebody. And until we know what the reason was, we really cannot judge whether the reason was reasonable. It is extremely probable that we have overlooked some whole aspect of the question, if something set up by human beings like ourselves seems to be entirely meaningless and mysterious. There are reformers who get over this difficulty by assuming that all their fathers were fools; but if that be so, we can only say that folly appears to be a hereditary disease.” (The Thing, “The Drift From Domesticity”) Seek out that other side Now, no denomination is perfect, so there will be practices that could be improved, and maybe some that will need to go. But before any change is made, a properly humble Reformer is going to want to first find out why things are being done this way in the first place. This is living out Prov. 18:17 – only after we hear "both sides" can we then evaluate whether a change is truly needed....

small bible next to huge tax code
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News

Donald Trump, G.K. Chesterton, and the 10,000 Commandments

During his campaign, Donald Trump promised he would get rid of two regulations for every one that he added. Why make such a pledge? Because regulations come with all sorts of compliance costs. How many lawyers and accountants does it take to help businesses comply with tax regulations? Safety regulations might require a business to buy bright yellow vests for their employees, and that’s a compliance cost too. Then there are also required certifications, and training, and it all adds up. In fact, the Competitive Enterprise Institute (CEI) – an American free market think tank – estimates federal regulations (this doesn’t even include state or city regulations) cost US taxpayers $1.9 trillion annually as of 2017. That works out to $15,000 each year for the average American household. In this year’s edition of their annual regulations report “Ten Thousand Commandments 2018” the CEI gave Trump credit for reducing some regulations. But they figured it amounted to bumping the metaphorical 10,000 in their title down to 9,999. This secular think tank has picked an intriguing title for their regulation report. “Ten Thousand Commandments” seems to be a reference to a very religious statement attributed to G.K. Chesterton: “If men will not be governed by the Ten Commandments, they shall be governed by the ten thousand commandments.” Chesterton’s point? When a culture rejects God and His call for self-control and self-regulation, the State steps in, trying to replace Him and his Law. But they do a muck of both. When everyone is looking out for number one, and isn’t trying to reflect God, or look out for his neighbor’s interests, then instead of compassion and care, we will have to have regulation and legislation. So how then should Christians view regulations in a godless culture? As a sometimes necessary evil. They are costly, but there is a reason for many of them. However, in the midst of 1,000-page healthcare bills and 500-page omnibus budgets, we can be sure they are sometimes a very unnecessary evil too. Whittling them down isn't going to impact the country's spiritual health – no matter how successful his efforts, Donald Trump isn't going to take the US from Ten Thousand to just Ten Commandments. But with this type of effort many countries could have a positive impact on their material wealth....