GIVING AUTHORITY BACK to Outline Chapter summary. Paul now gives instructions concerning a collection being taken up for Jerusalem Christians. In doing so he lays out a total philosophy of New Testament giving which replaces the Old Testament principle of the tithe. Paul urges believers to respond to the needs of others and give generously, but not because they have to give (8:1–8). In giving we follow Jesus, who gave everything for us. So it is appropriate to give what we can (vv. 9–12). Paul says