What does the Bible say about church offerings?

1. Definition and Background

Church offerings, broadly speaking, are voluntary gifts of money, resources, or goods presented by believers in worship settings. While specific forms have varied through biblical history, the consistent theme is an act of devotion to God. From the earliest records in the Old Testament to the practices of the early church, offerings signify recognition of God’s provision and an expression of worship, gratitude, and fellowship.

2. Old Testament Foundations

2.1 Tithes as Acts of Covenant Faithfulness

In the Old Testament, tithes (literally “a tenth”) are seen as a foundational aspect of giving. For example, Genesis recounts Abraham giving a tenth to Melchizedek (see Genesis 14:20), signaling honor toward God’s representative. Later, under the Law of Moses, tithing was formalized:

“Bring the full tithe into the storehouse… and test Me in this…” (Malachi 3:10).

This passage strongly connects obedience in tithing to God’s promise of blessing. The tithe was designated to support the Levites (Numbers 18:21–24) and sustain the worship system.

2.2 Additional Offerings and Heart Attitude

Beyond tithes, the Old Testament outlines various forms of voluntary gifts:

• Freewill Offerings: These were given out of gratitude, such as peace offerings (Leviticus 7:11–15).

• Firstfruits: The earliest portion of one’s harvest was offered to acknowledge God’s sovereignty (Deuteronomy 26:1–2).

The heart attitude underscored these practices. God consistently emphasized that offerings were more meaningful when accompanied by genuine devotion, rather than mere observance of ritual (1 Samuel 15:22).

3. New Testament Principles of Giving

3.1 Transition from Law to Grace

Under the new covenant, the rigid ceremonial requirements of the Mosaic Law transform into principles driven by love and gratitude toward God. While tithing is still recognized (cf. Matthew 23:23), the New Testament stresses free and joyful giving as an extension of one’s relationship with Christ.

3.2 Cheerful Giving

The Apostle Paul’s writings highlight the manner and motivation behind giving, rather than prescribing a set amount or percentage:

“Each one should give according to what he has decided in his heart, not grudgingly or under compulsion, for God loves a cheerful giver.” (2 Corinthians 9:7).

This approach liberates believers to prayerfully determine how much to give, trusting the Holy Spirit’s guidance and leaning upon gratitude for God’s grace.

3.3 Supporting the Spread of the Gospel

Paul also encouraged the church to collect financial gifts to support both ministry leaders and fellow believers in need (Romans 15:25–28; 1 Corinthians 16:1–2). These collections demonstrate how offerings facilitated unity and care within the body of Christ.

4. Purpose and Functions of Church Offerings

4.1 Worship and Gratitude

Offerings serve as a tangible expression of worship. By giving part of what one has received, the believer returns thanks and acknowledges reliance on God. In Philippians 4:18, Paul calls the support he received “a fragrant offering, an acceptable sacrifice, pleasing to God,” showing that generosity is inherently spiritual in nature.

4.2 Church Ministry and Leadership Support

From the earliest days of the church, those who labored in preaching and teaching the Word were often supported by the community. This practical care ensures the continuity of teaching and pastoral work (1 Timothy 5:17–18).

4.3 Benevolence and Community Needs

In Acts 4:32–35, early believers pooled resources to meet each other’s physical and material needs. Church offerings continue in this tradition, funding benevolence programs, missions, and outreach to serve communities, reflecting Christ’s compassion for the poor and vulnerable.

5. Attitudes and Principles for Giving

5.1 Faith and Surrender

One core principle in Scripture is trusting God for provision. Offerings flow from a heart that surrenders personal resources for Kingdom purposes. This reliance upon God, rather than purely human effort, teaches dependence on His sufficiency (cf. Matthew 6:31–33).

5.2 Generosity and Sacrifice

While the New Testament does not command a strict ten-percent framework, it continually commends sacrificial generosity. The account of the “widow’s mite” (Luke 21:1–4) highlights how God values the heart’s faith-filled generosity, even if the amount is modest.

5.3 Integrity and Faithfulness

Paul instructed the Corinthian church to set aside offerings systematically (1 Corinthians 16:2). This principle supports responsible planning and transparency in handling funds, fostering trust within the congregation and demonstrating integrity.

6. Accountability and Stewardship

The proper management of church finances is consistently emphasized. Responsible leaders are expected to ensure church offerings are used wisely, avoiding misuse or exploitation. The example of the apostles in Acts 6:1–6, who delegated administrative tasks to qualified individuals, underscores the biblical model of accountability and stewardship.

7. Practical Applications in Modern Church Life

• Regular, Systematic Giving: Many today follow the principle of setting aside offerings in keeping with one’s income.

• Priority of Worship: Consider giving an act of worship during your church’s designated time, reflecting on God’s goodness.

• Transparency of Church Leadership: Seek a church that maintains clear records, budgeting, and reporting on where offerings go, reflecting biblical integrity.

• Heart Over Amount: No single figure, such as ten percent, is imposed on every believer under the new covenant. Prayerful generosity that honors Christ is key.

8. Conclusion

From the Old Testament’s tithe system to the New Testament’s emphasis on cheerful generosity, Scripture presents offerings as an integral part of worship and fellowship. Offerings acknowledge God as the ultimate provider, build the church community, support its leaders, and bless those in need. Above all, the Bible underscores that the heart’s motivation—faith, love, and gratitude—remains the central focus and measure of any gift offered to God.