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…Christian giving is commanded, and it is joyful.

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.”

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