Part of the transformation of congregations is the creation of a culture of generosity. Too many congregations are stuck in a pattern of raising a budget. People are asked to pledge a certain amount to raise the budget goal. The focus is on the budget, loyalty to the church, and obligations that must be met. While these obligations are real, this approach misses the point.
The focus needs to be on the giver and their spirit of generosity. The sharing of tithes and offerings need to emanate from an attitude of gratitude for a grace relationship with the Triune God.