Worshiping God with Our Possessions
Reflections on BCO 54
When we think about worship, our minds instinctively move toward the familiar elements: the reading and preaching of Scripture, prayer, singing, and the sacraments. But the PCA’s Book of Church Order, in chapter 54, reminds us of something we are often tempted to overlook: giving is worship.
BCO 54, “The Worship of God by Offerings,” is not concerned with budgets, fundraising strategies, or financial systems. It is concerned with theology—specifically, how our relationship to God shapes our relationship to money. And more than that, it insists that our giving is not an interruption in worship, but an expression of it.
Let’s walk through the chapter and consider what it teaches us about worshiping God with our possessions.
1. God’s Ownership and Our Stewardship (BCO 54-1)
The chapter begins with God.
“The Holy Scriptures teach that God is the owner of all persons and all things and that we are but stewards…”
We do not begin with percentages, obligations, or appeals. We begin with theology proper. God owns everything. Not some things. Not most things. All things. He is “the owner of all persons and all things.”
And in relation to that ownership, we are stewards. That means when we talk about giving, we are not talking about what we are willing to part with. We are talking about how we manage what already belongs to God. The question is not, “How much of my money should I give to God?” but rather, “How should I steward what is already His?”
This is why giving is an act of worship. It is the natural response of a creature who recognizes the Creator’s absolute ownership. It is the response of a redeemed sinner who knows that even his life has been bought with a price.
Giving Is Not Fundraising
The BCO makes this explicit when it says that we give “thus worshipping the Lord with our possessions.”
The offering is not a break in the service. It is not a pragmatic necessity inserted between “real” acts of worship. It is worship. When the people of God give, they are acknowledging His ownership, expressing their trust, and honoring Him with what He has entrusted to them.
The Tithe as a Baseline
The chapter goes on to say that this acknowledgment should take the form, “in part, of giving at least a tithe.”
That language—at least a tithe—is striking. There is, of course, debate about the tithe. Some argue that it belongs uniquely to the Old Testament economy. Others see it as a continuing principle. But what is fascinating is that even those who disagree often end up in the same place: the tithe functions as a baseline.
Pastorally, this is often how I counsel people. When someone asks, “How much should I give?” a tithe is a good place to start. It is enough to be felt. It requires real trust. And yet it is not presented as the entirety of Christian generosity. 10% is enough to feel it. It presses on our sense of security. It forces us to reckon with whether we truly believe that God will provide.
But we must also be careful. The BCO does not turn the tithe into a rigid law that binds every conscience in the same way. There is pastoral flexibility here. Some may not be able to give at that level in certain seasons of life. The call is to give—and to grow in giving—not to be crushed by it.
The Whole Life of Stewardship
Perhaps the most overlooked line in this section is the final one:
“And that the remainder should be used as becomes Christians.”
This guards us from a subtle but serious error. We are not to think, “10% for God, 90% for me.” The tithe does not divide life into sacred and secular portions. Instead, it reminds us that all of life is stewardship.
It’s not that we give a certain amount to God and then the rest we can use for ourselves, but that our whole life is one of stewardship. Everything we have—our income, our time, our possessions, our very lives—is to be used in a way that “becomes Christians.” Giving is one expression of that stewardship, but it is not the only one.
2. The Practice of Giving in the Life of the Church (BCO 54-2)
If the first section gives us the theology, the second gives us the pattern.
“It is both a privilege and a duty… to make regular, weekly, systematic and proportionate offerings…”
Privilege and Duty
The BCO holds together two truths that we are often tempted to separate: giving is both a privilege and a duty. It is a duty because it is commanded. Scripture plainly enjoins it. It is not optional for the Christian. But it is also a privilege. It is an opportunity to participate in the work of God’s kingdom. It is an act of grace.
Holding these together protects us from two opposite errors. On the one hand, it guards against legalism—reducing giving to a bare obligation. On the other hand, it guards against sentimentalism—treating giving as something we do only when we feel like it.
Christian giving is commanded, and it is joyful.
The Discipline of Regular Giving
The BCO describes giving as “regular, weekly, systematic and proportionate.” Those are not random adjectives. They reflect pastoral wisdom. Giving is meant to be regular. It is not an afterthought. It is not occasional. It is part of the rhythm of the Christian life.
It is systematic. That is, it is planned. It is intentional. Many families set aside what they will give and structure their finances accordingly. That kind of intentionality is wise stewardship.
It is proportionate. Not everyone gives the same amount, but everyone gives in proportion to what they have received. This reflects both fairness and sacrifice.
And yes, the BCO says “weekly.” In practice, Christians may give according to their pay schedule or through modern means like online giving. But the principle remains: giving should be consistent and habitual, not sporadic.
The Purposes of Giving
The BCO identifies three primary purposes for the Church’s offerings:
The support of religion (the life and ministry of the Church)
The propagation of the Gospel (missions, both local and global)
The relief of the poor
This threefold purpose reminds us that the Church is not inward-focused. Our giving sustains the ministry of the local church, but it also extends beyond it—to the spread of the Gospel and the care of those in need.
This is especially important in guarding against insularity. A church that only spends on itself has lost sight of the breadth of Christ’s kingdom.
Giving and the Worship Service
The BCO also addresses when giving should take place: “at such time during the service as may be deemed expedient by the Session.”
There is some flexibility here, and churches handle this differently. Some pass plates during the service. Others have boxes at the back. Still others rely heavily on digital giving. But the key point is this: giving is connected to worship.
Even if the method varies, the principle remains that the offering is not merely administrative. It is a corporate act of devotion. And there is real pastoral value in making that visible.
Tangible giving—whether placing something in a plate or box—helps form not only our own hearts but the hearts of our children. It teaches them that giving is part of what it means to worship God.
3. The Dedication of Offerings (BCO 54-3)
The final section is brief but significant:
“It is appropriate that the offerings be dedicated by prayer.”
This is a theological statement.
The Meaning of Dedication
To dedicate the offering by prayer is to acknowledge three things:
The gift comes from God.
The gift belongs to God.
The fruit of the gift depends on God.
The offering can easily become mechanical. It can feel like a transaction—money given, budget met, ministry funded. But prayer reorients us.
It reminds us that we are presenting something to the Lord. It reminds us that apart from Him, even our generosity accomplishes nothing of eternal value.
A Corporate Act of Worship
This prayer is not merely functional. It is corporate. The church, together, offers her gifts to her Lord.
Whether the prayer comes before or after the collection is not the central issue. What matters is that the offering is consciously and explicitly given to God.
This guards us from pragmatism. It keeps worship from being reduced to logistics.
Final Reflections
BCO 54 gives us a rich and needed vision of giving. It teaches us that:
God owns everything.
We are stewards, not owners.
Giving is worship, not fundraising.
The tithe is a helpful baseline, not a final destination.
The whole life—not just 10%—belongs to God.
Giving is both a duty and a privilege.
It should be regular, intentional, and proportionate.
It supports the Church, advances the Gospel, and cares for the poor.
It is rightly connected to the gathered worship of God’s people.
And it should be dedicated to the Lord in prayer.
In all of this, the aim is not to burden the conscience, but to shape the heart. We give because God has first given to us. We give because we trust Him. We give because we belong to Him.