1 Chronicles 29:5-9
New King James Version (NKJV)
Who then is willing to consecrate himself this day to the Lord?”
6 Then the leaders of the fathers’ houses, leaders of the tribes of Israel, the captains of thousands and of hundreds, with the officers over the king’s work, offered willingly.7 They gave for the work of the house of God five thousand talents and ten thousand darics of gold, ten thousand talents of silver, eighteen thousand talents of bronze, and one hundred thousand talents of iron. 8 And whoever had precious stones gave them to the treasury of the house of the Lord, into the hand of Jehiel[a] the Gershonite. 9 Then the people rejoiced, for they had offered willingly, because with a loyal heart they had offered willingly to the Lord; and King David also rejoiced greatly.
John MacArthur Commentary:
29:6–9 willingly. Here is the key to all freewill giving, i.e., giving what one desires to give. Tithes were required for taxation, to fund the theocracy, similar to taxation today. The law required that to be paid. This, however, is the voluntary giving from the heart to the Lord. The NT speaks of this (cf. Lk 6:38; 2Co 9:1–8) and never demands that a tithe be given to God, but that taxes be paid to one’s government (cf. Ro 13:6, 7). Paying taxes and giving God whatever one is willing to give, based on devotion to Him and His glory, is biblical giving.
MacArthur, J. F., Jr. (2006). The MacArthur study Bible: New American Standard Bible. (1 Ch 29:6–9). Nashville, TN: Thomas Nelson Publishers.