Chapter 54: The Worship of God by Offerings

54-1. The Holy Scriptures teach that God is the owner of all persons and all
things and that we are but stewards of both life and possessions; that God’s
ownership and our stewardship should be acknowledged; that this
acknowledgement should take the form, in part, of giving at least a tithe of our
income and other offerings to the work of the Lord through the Church of Jesus
Christ, thus worshipping the Lord with our possessions; and that the remainder
should be used as becomes Christians.

54-2. It is both a privilege and a duty, plainly enjoined in the Bible, to make
regular, weekly, systematic and proportionate offerings for the support of
religion and for the propagation of the Gospel in our own and foreign lands,
and for the relief of the poor. This should be done as an exercise of grace and
an act of worship, and at such time during the service as may be deemed
expedient by the Session.