(a.) It is the will of God that his people give substances and materials freely and willingly, as He has blessed them (Acts 20:35).

(b.) Giving to the poor and needy, giving for the furtherance of gospel work and giving to ministers of the gospel (1st Corinthians 9:11).

(c.) All forms of giving must be done willingly, cheerfully and should not be out of necessity (2nd Corinthians 9:7).

(d.) Any giving from dishonest gains is unacceptable to God (Proverbs 13:11).

(e.) No human giving can buy man a place in God’s kingdom (Acts 8:20).

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