Excerpted from Faith and Money: Understanding Annual Giving in Church by Michael Reeves & Jennifer Tyler.
Discipleship Resources 2003, pages 17 & 18

The question of establishing a starting point for an adequate theology of stewardship is presented from the perspective of revelatory theology. God continues to make relevant revelation as we grow in our faith and spiritual maturity closer to God. From that perspective consider these theological principles as a starting point to express a meaningful theology of stewardship:

• God is the source, and giving is rooted in God. When working out a theology of stewardship, practical thinking might lead us to consider affluent individuals as the real source of funding for ministry. Professional consultants might be considered rainmakers for generating new streams of revenue. The right software or technology to record and analyze funding might be disproportionately valued in daily administration. Even methodology, such as direct mail or fundraising events, might be considered as prime sources for generating money. All of these variant issues can have some relevance in how we consider money. But the recognition that God created and owns everything is the appropriate starting point for understanding a theology of stewardship.

• The Bible offers one standard of measurement in our response: the tithe. We live in an age where the phrase fair share is valued as politically correct, but the Bible offers the tithe. Some churches have used assessments that are related to a host of variables to establish expectations, but the Bible offers the tithe. With ever-expanding ministries and programs, some churches rely on user fees to pay for some ministries, but the Bible offers the tithe. Throughout the Old Testament, we find the story of God’s people establishing their own standards in conflict with God’s standards. Our nature has not changed much in this regard.
• Giving is indispensable to Christian discipleship. We express our priorities, values, and love by our giving. Giving also connects people with mission. The prevalent belief for many years has been that as church members mature in their faith, they will somehow begin to understand and value giving as an expression of that faith. However, the evidence does not validate this view. A more accurate view is that giving is a part of the process that helps people mature in their expression of faith.
• Ministry should be funded, but claiming rights to funding does not mature believers or reflect Christian theology. The spirit of entitlement is ultimately an expression of self-righteousness. A stronger theological position is to be thankful for funding as God’s provision and to thank those who give.
• A theology of stewardship should include an expectation of necessary funding of needs. The thought that God will provide for our needs is basic to our Belief system. The implication is that we should avoid negative communication, such as “poor” talk, including whining, negative attitudes, and petty jealousy. Celebrate the positive, the encouraging, and the praiseworthy.
• The focus of our conversations about giving should be on a person’s need to give as a part of personal spiritual growth and discipleship, rather than in the reality of affluence or poverty. Too often we want those church members who have a large measure of financial wealth to be the financial leaders, but the issue ought to focus on their spiritual maturity expressed by their giving. When churches identify those who express the gift of giving in their community of faith, it is common to find people of modest resources included in the top levels of giving.
• We should embrace and share the greatness of the vision of the church with passion and excitement. Unfortunately, we have often approved stewardship by discussing issues surrounding financial need.
• Giving includes more than the product of our labor, for it is not just a pocketbook decision. Giving is a volitional decision of the heart, an expression of gratitude and love for God.In addition to these simple starting points of consideration, a theology of stewardship might include a denominational heritage or a church’s relationship beyond itself for missions.