Most people have heard the saying, "It is more blessed to give than to receive," but few people know the context.
Paul met with the elders (or pastors) in Ephesus. He prophesied that these elders would never see him again. He was giving them final instructions. He emphasizes three things: (1) the priority of preaching the Gospel (Acts 20:24), (2) the importance of accurately and diligently guarding the Word of God against distortions and perversions of the truth (Acts 20:25-32), and (3) the example of supplying for their own needs and supporting the weak (Acts 20:33-35).
It is in the last portion that the saying is found. Notice that Paul is still addressing the Ephesian elders:
I have not coveted anyone’s silver or gold or clothing. You yourselves know that these hands of mine have supplied my own needs and the needs of my companions. In everything I did, I showed you that by this kind of hard work we must help the weak, remembering the words the Lord Jesus himself said: ‘It is more blessed to give than to receive.’ ” (Acts 20:33-35).
He set an example for the elders in not coveting "anyone's silver or gold or clothing." In other words, he did not envy or desire anyone's money or luxury. Instead, Paul supplied his "own needs." He worked to pay for his own livelihood. What is more, he even supported his "companions." Then, Paul instructed them, "In everything I did, I showed you that by this kind of hard work we must help the weak..." Paul goes from "I" to "we." He goes from his example to what they must do together with him. Just as he provided for himself, they needed to provide for themselves. Just as he provided for others, they needed to provide for others.
The citation from Jesus was given to confirm Paul's instruction. Therefore, the words "It is more blessed to give than to receive" was meant for the Ephesian elders to understand that they should not seek money from their flock but rather they should labor so that they can give money to their flock. This turns the whole idea of "tithing" on its head. The ministers of the Gospel are exhorted not to seek support for themselves but to support others, who are genuinely needy in the church.
The expression "It is more blessed to give than to receive" was not meant for members but pastors! The present practice of pastoral salaries, speaking honorariums, discounts and perks, tax-exemptions, etc. have turned the Word of God on its head. The very things that Paul warned against - the distortion of God's truth for personal gain - is today a fixture in God's church.