2 Corinthians 9:6–7
6 The point is this: the one who sows sparingly will also reap sparingly, and the one who sows bountifully will also reap bountifully. 7 Each of you must give as you have made up your mind, not reluctantly or under compulsion, for God loves a cheerful giver.
Book of Order, W-5.5004
W-5.5004: Christian Giving
Giving has always been a mark of Christian commitment and discipleship. The ways in which a believer uses God’s gifts of material goods, personal abilities, and time should reflect a faithful response to God’s self-giving in Jesus Christ and Christ’s call to minister to and share with others in the world. Tithing is a primary expression of the Christian discipline of stewardship.