Giving has always been a mark of Christian commitment and discipleship. The ways in which a believer uses God’s gifts of material goods, personal abilities, and time should reflect a faithful response to God’s self-giving in Jesus Christ and Christ’s call to minister to and share with others in the world. Tithing is a primary expression of the Christian discipline of stewardship. (Book of Order W-5.5004)
Congregations that approach financial stewardship from a biblical perspective do not view the money Christians give to their church merely as a way to pay its bills. Rather, such congregations see financial contributions as a way to help people grow spiritually in their relationship with God by supporting their church’s mission and ministry with a percentage of their incomes.