The Scriptures that speak more powerfully about giving an offering in the New Testament are 2 Cor 8 and 9.

David J. MacLeod, in his article in The Emmaus Journal 6 (1997), titled “The Primacy of Scripture in the Church,” powerfully summarises the New Testament principles of giving an offering: Free will Giving is to be … • voluntary, not forced (2 Cor 8:3, 9:5-7) • generous, not parsimonious (2 Cor 8:2, 9:6,13) • enthusiastic, not grudging (2 Cor 8:4, 11-12, 9:7) • deliberate, not haphazard (2 Cor 9:7) • regular, not spasmodic (1 Cor 16:2) • proportionate, not arbitrary (1 Cor 16:2) • sensible, not reckless (2 Cor 8:11-12, I Cor 16:2) • unobtrusive, not ostentatious (Matt 6:1-4)

From the above it can be summarized that New Testament Offerings should meet the following criteria: should be systematic, regular, proportional to the level of God’s blessing, liberal and generous, cheerful and without coercion while trusting God to supply our needs.