The idea of giving money or some income that one first gets from a particular business venture has been taught by some Bible teachers as the biblical expression of bringing one's firstfruits to God. Truly, God, in the book of the Law, while His people were still in Judaism—the religion of the Old Testament, had commanded His people to bring the first farm produce of the land that He would give them to possess.
According to Deuteronomy 16:9–12 and 26:1–11, the Israelites had been commanded to bring the first outcome of their farm produce to the temple at the end of the seventh sabbaths(weeks), which marked the Pentecost. Pentecost is one of the major Jewish Festivals which means the harvest at the end of the fiftieth week, the Festival of weeks. Thus, they were to bring it to the priest as a freewill offering that they gave in proportion to how the Lord had blessed them. This is one of the Law that was enforced and part of the Old Testament.
But when you come to the New Testament, Jesus Christ came and He fulfilled that Law of the firstfruits for His disciples on the day of Pentecost, in Acts 2. If the law of the first fruits had been valid as the law of Moses literally commanded it, then the disciples would not have been gathering in the upper room in Jerusalem that day. They would have been in the Temple with the Jews observing the festival. But the Holy Spirit came upon the disciples as they gathered in the name of Jesus at the upper room.
Consequently, Romans 8:23, confirms that the believer in Christ has the Holy Spirit as the firstfruits of God, which means that the believer has a foretaste of the kingdom of God here on earth even before they die. Jesus Himself has even become the firstfruits of the those who had slept in Christ, the Resurrection and the Life Himself.(1 Corinthians 15:20; Revelation 14:4)
Although people may choose to honour God be giving out their income as they are being led or as they so wish, that does not imply that they are fulfilling the Law of firstfruits. The firstfruits is the gift of the Holy Spirit, which every believer in Christ has to receive to be saved.
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