The Bible provides guidance on how churches should handle monetary offerings received from congregation members. Here is an overview of biblical principles on this topic:
Offerings Should Support Gospel Work and Ministry
A primary purpose of offerings is to support the work and ministry of the church in advancing the Gospel. Paul explains this in passages like Philippians 4:14-18, where he commends the Philippian church for supporting his missionary work through their financial gifts. Their offerings went towards advancing the Gospel through Paul’s ministry.
Philippians 4:14-18 – Yet it was kind of you to share my trouble. And you Philippians yourselves know that in the beginning of the gospel, when I left Macedonia, no church entered into partnership with me in giving and receiving, except you only. Even in Thessalonica you sent me help for my needs once and again. Not that I seek the gift, but I seek the fruit that increases to your credit. I have received full payment, and more. I am well supplied, having received from Epaphroditus the gifts you sent, a fragrant offering, a sacrifice acceptable and pleasing to God.
Similarly, offerings can support church leaders, ministry programs, missions, benevolence to those in need, and operating costs of facilities used for ministry purposes (1 Timothy 5:17-18, 3 John 5-8). The key principle is using offerings to advance Gospel work.
Offerings Should Be Voluntary, Not Coerced
Giving to the church should be done voluntarily and cheerfully, not under compulsion. As 2 Corinthians 9:7 instructs, “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” Pressuring people to give a certain amount takes away the meaning of freely giving out of a joyful heart.
2 Corinthians 9:7 – Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.
While churches can teach biblical truths about giving, they should avoid manipulating people or making them feel guilty for not meeting a certain offering benchmark. Giving should be according to one’s conscience before God.
Offerings Should Be Proportional to Income
The New Testament advocates proportional giving – that is, giving a percentage of one’s income to the church. This follows the tithe principle from the Old Testament, in which Israelites gave 10% of their income/produce to support the Levites and tabernacle/temple system (Leviticus 27:30-33, Numbers 18:21-24, Malachi 3:8-10). While the 10% amount isn’t specified for Christians, proportional giving ensures those with more means give more, and vice versa (1 Corinthians 16:1-2, 2 Corinthians 8:12-15).
1 Corinthians 16:1-2 – Now concerning the collection for the saints: as I directed the churches of Galatia, so you also are to do. On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come.
This proportional approach makes sure offerings are fair and manageable across all income levels.
Offerings Should Be Handled with Accountability and Integrity
Since offerings represent a sacred donation to support God’s work, church leadership has a stewardship responsibility to manage those funds with wisdom, transparency and integrity. Proper accounting, policies and procedures should be established (2 Corinthians 8:16-24). Avoiding even the hint of mishandling funds protects the gospel witness and ensures trust in church leadership (Philippians 4:8, 1 Peter 4:15-16).
2 Corinthians 8:16-24 – But thanks be to God, who put into the heart of Titus the same earnest care I have for you. For he not only accepted our appeal, but being himself very earnest he is going to you of his own accord. With him we are sending the brother who is famous among all the churches for his preaching of the gospel. And not only that, but he has been appointed by the churches to travel with us as we carry out this act of grace that is being ministered by us, for the glory of the Lord himself and to show our good will. 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. And with them we are sending our brother whom we have often tested and found earnest in many matters, but who is now more earnest than ever because of his great confidence in you. As for Titus, he is my partner and fellow worker for your benefit. And as for our brothers, they are messengers of the churches, the glory of Christ. So give proof before the churches of your love and of our boasting about you to these men.
Overall, offerings should be handled transparently and used wisely and effectively for ministry purposes.
Give Cheerfully, Not Out of Obligation or for Recognition
As mentioned earlier, God loves a cheerful giver, not one who gives grudgingly (2 Corinthians 9:7). Our motivation for giving should come from a spirit of joy in honoring God, not from a sense of reluctant duty. Jesus also warned against giving for the purpose of being admired by others for one’s generosity and to reinforce social status or prestige (Matthew 6:1-4). Giving should be focused on glorifying God rather than drawing admiration from people.
Matthew 6:1-4 – Beware of practicing your righteousness before other people in order to be seen by them, for then you will have no reward from your Father who is in heaven. Thus, when you give to the needy, sound no trumpet before you, as the hypocrites do in the synagogues and in the streets, that they may be praised by others. Truly, I say to you, they have received their reward. But when you give to the needy, do not let your left hand know what your right hand is doing, so that your giving may be in secret. And your Father who sees in secret will reward you.
Church Leaders Should Set an Example of Generosity
Since church leaders have the responsibility of managing offerings and overseeing their use for ministry purposes, it is important they set an example of generous giving themselves. This demonstrates their faith in God’s provision and helps the congregation follow their lead. Paul notes this regarding the Macedonian churches:
2 Corinthians 8:1-5 – We want you to know, brothers, about the grace of God that has been given among the churches of Macedonia, for in a severe test of affliction, their abundance of joy and their extreme poverty have overflowed in a wealth of generosity on their part. For they gave according to their means, as I can testify, and beyond their means, of their own accord, begging us earnestly for the favor of taking part in the relief of the saints— and this, not as we expected, but they gave themselves first to the Lord and then by the will of God to us.
Church leaders who faithfully model generous giving send a powerful message to their congregation. Their example can motivate greater generosity from the church body.
Be Wise When Giving to Those in Need
While giving to the poor and needy is commended in Scripture (Acts 10:4, Galatians 2:10, James 1:27), wisdom should be used to ensure offerings go to those truly in need and to prevent enabling sinful behavior. As Proverbs says, “Whoever is generous to the poor lends to the LORD” (Proverbs 19:17), but Paul also notes in 2 Thessalonians 3:10, “If anyone is not willing to work, let him not eat.” Discernment should be used when providing benevolence through church offerings. Often it is better to provide food, shelter and other basic necessities directly rather than simply giving cash which could be misused.
Tithing Is Not Required, but Generous Giving Is Encouraged
While the 10% tithe was mandated under the Mosaic law to support the Levites and tabernacle/temple system, tithing is never explicitly applied as a requirement for Christians in the New Testament. At the same time, the principles of generous, proportional and cheerful giving discussed above often result in Christians freely choosing to give around 10% of their income or more to the church out of devotion to God. Tithing can be a helpful guideline or baseline but should not be viewed as a legalistic requirement. The emphasis is on generous financial support of the church and gospel work as the Holy Spirit leads each believer.
Conclusion
In summary, while no offering amount is specified in Scripture, biblical principles on financial stewardship provide helpful guidance for churches receiving offerings: Give voluntarily and cheerfully, in proportion to income, with transparency and accountability. Support gospel ministry work, handle funds with integrity, and set an example of generosity. And use wisdom when giving to the poor. Following these guidelines allows churches to honor God and advance the gospel mission through the use of congregational financial offerings.