All that we have comes from God; He is generous and merciful to each one of us, and in return, He asks that we trust Him with the first 10% of our income and resources. This is called a "tithe," and the Scriptures tell us that it belongs to God (Genesis 28:20-22, 2 Chronicles 31:5-12, Proverbs 3:9-10, Malachi 3:8-10, Matthew 23:23). When we give back to God what belongs to Him, we align our hearts with His and with the work He is doing through the local and global Church. Jesus says in Matthew 5:21, "For where your treasure is, there your heart will be also." God desires the hearts of His people, and one of the best ways we show God He has our heart is through being obedient in the act of tithing.
Offerings are special gifts, beyond the tithe, that express gratitude for God's goodness in our lives. Paul gives instruction about offerings in 2 Corinthians 8-9. He says in 8:12, "For if the willingness is there, the gift is acceptable according to what one has, not according to what he does not have." In 2 Corinthians 9:6-9, the Scriptures say that we will be rewarded according to our generosity and that we should give joyfully from a willing heart. The outcome of generous giving is that God receives praise and we receive blessing. Our desire is for God to be praised and for His people to be blessed, so we encourage everyone to trust God by returning a tithe and by giving generously beyond that.