Introduction: The Most Awkward Topic in Church
Money is the subject pastors least want to address and congregations least want to hear about. It feels crass, uncomfortable, and vaguely manipulative. Many pastors avoid it entirely, fearing that they will be perceived as money-grubbing or self-serving. Many church members tune out when the topic arises, suspecting that every sermon on giving is really about the building fund.
And yet Jesus talked about money more than almost any other subject. Sixteen of His thirty-eight parables involve money or possessions. He declared that "where your treasure is, there your heart will be also" (Matthew 6:21). He warned that "you cannot serve God and money" (Matthew 6:24). Paul wrote extensively about giving (2 Corinthians 8–9) and warned that "the love of money is a root of all kinds of evils" (1 Timothy 6:10). The Bible treats money as a deeply spiritual issue—a window into the heart's true allegiance.
This lesson examines the theology of giving, the question of tithing, the church's financial responsibilities, and the principles of transparency and accountability that should govern the church's handling of money.
A Theology of Giving
Christian giving is grounded not in obligation but in grace. Paul introduces his most extended teaching on giving (2 Corinthians 8–9) by pointing to Christ: "For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you by his poverty might become rich" (2 Corinthians 8:9). The foundation of all Christian generosity is the generosity of God in the gospel. We give because we have been given to—lavishly, sacrificially, beyond measure.
Everything belongs to God. "The earth is the LORD's and the fullness thereof" (Psalm 24:1). We are not owners but stewards—managers of resources that belong to Another. Giving is not handing God a portion of "our" money; it is returning to God a portion of what was always His.
Giving is an act of worship. As we discussed in our lesson on the elements of worship, the offering is a genuine element of corporate worship—an expression of gratitude, dependence, and trust. It is not a commercial transaction but a doxological act.
Giving reflects the heart. Jesus connected treasure and heart (Matthew 6:21). Where a person puts their money reveals where their true loyalty lies. A person who gives generously to the church demonstrates that they value the kingdom of God above material security. A person who gives little or nothing—regardless of their income—reveals a heart that trusts in wealth rather than in God.
The Tithing Question
Is the tithe—giving ten percent of income—binding on Christians? This question generates significant debate within Reformed circles.
The case for tithing. The tithe predates the Mosaic law— Abraham gave a tenth to Melchizedek (Genesis 14:20), and Jacob vowed a tenth to God (Genesis 28:22). The Mosaic law codified the tithe (Leviticus 27:30; Numbers 18:26; Deuteronomy 14:22), and Malachi rebuked Israel for withholding it: "Will man rob God? Yet you are robbing me... in your tithes and contributions" (Malachi 3:8). Proponents argue that since the tithe predates the law and reflects a creational principle of proportional giving, it remains binding under the new covenant—at least as a minimum standard.
The case against mandating the tithe. Others argue that the tithe was part of the Mosaic economic system—functionally a tax that supported the Levites, the temple, and social welfare. The New Testament never explicitly commands tithing for Christians. Paul's instructions on giving emphasize principles rather than percentages: "Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7). The standard under the new covenant is not ten percent but sacrificial generosity proportional to one's means—which for many Christians should exceed ten percent, not fall below it.
Whether or not the tithe is technically binding, it serves as a wise and practical starting point for Christian giving. Ten percent is meaningful enough to require sacrifice, specific enough to be actionable, and historic enough to connect believers to centuries of faithful practice. A Christian who gives ten percent has not necessarily arrived at generosity—but a Christian who gives significantly less without compelling reason should examine whether their giving reflects the grace they have received.
The Church's Financial Responsibilities
The church that receives the congregation's tithes and offerings bears a serious stewardship responsibility. The money given is sacred—set apart for the work of the kingdom—and it must be handled with integrity, wisdom, and transparency.
Pastoral support. "The laborer deserves his wages" (1 Timothy 5:18). Paul is emphatic: "Those who proclaim the gospel should get their living by the gospel" (1 Corinthians 9:14). The church has a primary obligation to support its pastors and staff adequately—not lavishly, but sufficiently to free them for ministry without financial anxiety. A church that underpays its pastor while building programs and facilities has misplaced its priorities.
Mercy ministry. Care for the poor—both within the congregation and in the wider community—is a biblical priority. The diaconate administers benevolence funds, and the congregation should give generously to meet the needs of the vulnerable.
Missions and church planting. A portion of the church's budget should be directed outward—supporting missionaries, funding church plants, and contributing to the advance of the gospel beyond the local congregation. A church that spends all its resources on itself has forgotten the Great Commission.
Transparency and accountability. The church's finances should be transparent to its members. Regular financial reporting, annual budgets, external audits (for larger churches), and oversight by a plurality of leaders (not a single individual controlling the finances) are basic safeguards against mismanagement and corruption. Paul himself took great care to ensure financial accountability: "We take this course so that no one should blame us about this generous gift that is being administered by us, for we aim at what is honorable not only in the Lord's sight but also in the sight of man" (2 Corinthians 8:20–21).
Financial scandals have destroyed churches and devastated the church's public witness. In almost every case, the root cause is the same: insufficient accountability. One person controlling the finances, boards that rubber-stamp without scrutiny, pastors whose compensation packages are hidden from the congregation, and cultures of secrecy around money all create the conditions for abuse. The antidote is structural: multiple signatories, separation of financial duties, regular reporting to the congregation, and a culture where questions about money are welcomed rather than resented.
Conclusion: Faithful Stewards
Money is a spiritual issue—not because money is evil, but because it reveals the heart. A church that gives generously, manages transparently, supports its pastors honorably, cares for the poor compassionately, and invests in missions sacrificially is a church that has understood the gospel of grace. The God who gave His Son will supply every need (Philippians 4:19). The church that trusts Him with its treasure will find that its heart follows.
"Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver."
— 2 Corinthians 9:7Discussion Questions
- The lesson presents the tithing debate with two positions: the tithe as a binding creational principle and the tithe as part of the Mosaic system superseded by the new covenant principle of cheerful, sacrificial generosity. Which position do you find more persuasive? How should a pastor address giving without being either legalistic or permissive?
- Paul took great care to ensure financial accountability (2 Corinthians 8:20–21). The lesson argues that financial scandals almost always result from insufficient accountability. What specific financial safeguards should every church have in place? How transparent should a church be about pastoral compensation?
- The lesson identifies four areas of financial responsibility: pastoral support, mercy ministry, missions and church planting, and operating expenses. How should a church determine the proportion of its budget allocated to each? What does it say about a church's priorities if it spends the vast majority of its budget on facilities and programs while giving minimally to missions and mercy?