RPCNA:
The Offering
25. The presentation of tithes and offerings is warranted as part of worship. We are commanded to set aside our offerings on the first day of the week (I Cor. 16:1-2). God calls His people to return a portion of their substance to Him cheerfully, systematically, and as He has prospered them. The receiving of the offering may be preceded or followed by a brief prayer that joyfully gives thanks for God’s provision and commits the gifts to the work of Christ’s kingdom and the blessing of the Lord.
ARP:
6. TITHES AND OFFERINGS
Give unto the LORD, O ye kindreds of the people, Give unto the LORD glory and strength. Give unto the LORD the glory due unto his name: Bring an offering, and come into his courts.131
a. From ancient times tithes and offerings have been made to and received by God.132
They are a part of the ordinary worship of God, commanded in the Law.133
Our Lord also taught the importance of returning to God a portion of what one has received.134
The Apostle Paul instructed the Corinthians to lay aside their gifts for the saints in Jerusalem on the first day of the week.135
This coincides with the day when the early church met for worship.136
b. The presentation of tithes and offerings is to be made humbly before God,in singleness of heart.Pride and self-righteousness in giving is to be abhorred.137
Giving must be from a cheerful heart, not grudgingly or under compulsion.138 Giving to God should be done in response and thanksgiving for all He has given to us.139
131 Ps. 96:7-8. 132 Gen. 4:3-7, 14:20 (Heb. 7:1-9), 28:22. 133 Exod. 25:1-9; Lev. 27:30-34; Num. 7, 28, 29; Mal. 3:6-10. 134 Matt. 5:23-24, 23:23; Mark 12:41-44; Luke 20:25. 135 I Cor. 16:2. 136 Acts 20:7. 137 Matt. 6:1-4. 138 Acts 2:44-45, 4:34-35; II Cor. 9:7. 139 II Cor. 8:9.
OPC:
4. The Bringing of Offerings
a. The bringing of offerings in the public assembly of God's people on the Lord's Day is a solemn act of worship to almighty God. The people of God are to set aside to him the firstfruits of their labors; in so doing, they should present themselves with thanksgiving as a living sacrifice to God. All should participate in this act of worship when God gives opportunity for it. Parents are to instruct and encourage their children by precept and example to give of their substance regularly, purposefully, generously, and joyfully to the Lord through his church.
b. It is the duty of the pastor, since he is to proclaim to the people the whole counsel of God, to cultivate biblical stewardship and the grace of liberal giving in the members of the church. He should remind them of the admonition in Scripture that everyone is to give as the Lord has prospered him, of the assurance of Scripture that God loves a cheerful giver, and of the blessed example of the Lord Jesus Christ, who, though he was rich, became poor, in order that poor sinners through his poverty might become rich.
c. The session shall take care that the offerings of the congregation are used only for biblical purposes, such as the maintenance of public worship, the preaching of the gospel throughout the world, the ministry of mercy in Christ's name, and other Christian objects. The offering ordinarily should not be used to transmit funds to causes other than the ministries of the Church. If a member of the Church designates a gift to a particular cause, it shall be the responsibility of the session to determine, before the gift is accepted, if it is appropriate to support that cause through the Church or if the gift should be returned to the donor.
d. It is desirable that Christian love be demonstrated by offerings for the use of the deacons in the ministry of mercy on behalf of the church. It is appropriate that a special offering be received for this purpose following the Lord's Supper.
PCA:
The Worship of God by Offerings
54-1. The Holy Scriptures teach that God is the owner of all persons and all things and that we are but stewards of both life and possessions; that God’s ownership and our stewardship should be acknowledged; that this acknowledgement should take the form, in part, of giving at least a tithe of our income and other offerings to the work of the Lord through the Church of Jesus Christ, thus worshipping the Lord with our possessions; and that the remainder should be used as becomes Christians.
54-2. It is both a privilege and a duty, plainly enjoined in the Bible, to make regular, weekly, systematic and proportionate offerings for the support of religion and for the propagation of the Gospel in our own and foreign lands, and for the relief of the poor. This should be done as an exercise of grace and an act of worship, and at such time during the service as may be deemed expedient by the Session.
54-3. It is appropriate that the offerings be dedicated by prayer.
RCUS:
7. The bringing of tithes and offerings into God’s house is a solemn act of thanksgiving to almighty God. It is the duty of the minister to cultivate the grace of biblical giving in the members of the church by calling their attention to the scriptural admonition that every one should give as the Lord has prospered him. He should remind them of the assurance of Scripture that God loves a cheerful giver, and of the blessed example of the Lord Jesus Christ, Who, though He was rich, became poor in order that poor sinners through His poverty might become rich. The consistory shall take care that the offerings of the congregation are used only for the maintenance of public worship, the preaching of the gospel throughout the world, and other Christian objectives. If a member of the church designates his gift to a particular cause, the consistory shall respect his wish unless it is convinced that the specified cause is unworthy, in which case the gift shall be returned to the donor.