Offering

Definition and Meaning

The Korean term heongeum (獻金) means "presenting money." It refers to money that Christians give to the church, or the act of giving it, in gratitude for what they have received from God and as a confession of faith. The early Korean church mainly used the term yeonbo (捐補), meaning "to give of one's possessions to help others." The term still appears in Bibles of the Korean Revised Version (Gaeyeok) tradition. The part of the worship service in which the offering is presented is called the offertory. The money collected is used for worship and education, missions and relief, and the operation of the church.

Biblical and Historical Background

• Old Testament: The law contains regulations for presenting sacrifices and gifts, firstfruits, and the tithe (Leviticus 27:30; Malachi 3:10).
• New Testament: Jesus commended the poor widow who put in two mites (Mark 12:41–44). The apostle Paul gathered a collection from the Gentile churches for the saints in Jerusalem (1 Corinthians 16:1–2; 2 Corinthians 8–9). The teaching of 2 Corinthians 9:7, "not grudgingly, or of necessity: for God loveth a cheerful giver," is frequently cited in discussions of the proper attitude toward giving.
• Early Church: The second-century apologist Justin Martyr recorded that what was collected at the Sunday assembly was used to help orphans, widows, and strangers.
• Reformation: Criticism of the sale of indulgences in the sixteenth century became a major catalyst of the Reformation.

Practice in the Korean Church

Under the influence of the Nevius Mission Plan, the early Korean church emphasized self-support, with church members themselves bearing the costs of church operations. The practice of seongmi (誠米, "rice of devotion"), in which a handful of rice was set aside at each meal and collected for the church, was widespread. In the early twentieth century there is also reported to have been the nal-yeonbo ("day offering"), in which believers pledged a number of days to be devoted to evangelism.

Offerings commonly given in Korean churches today include the following:

• Sunday offering
• Tithe
• Thanksgiving offering
• Seasonal offerings: for Easter, the Feast of Harvest (early-summer thanksgiving), Thanksgiving, Christmas, and other occasions
• Building fund offering
• Missions offering and relief offering
• Pledged offering: an offering whose amount or duration is determined in advance

It is customary for givers to write their names and prayer requests on the offering envelope. Some churches pass offering bags during worship, while others place an offering box at the entrance. Since 2020, remote giving, such as by bank transfer, has increased. Under tax law, offerings given to a church are treated as donations to a religious organization, and donors may receive a donation receipt.

The way finances are managed differs according to a church's polity. In Presbyterian churches, the session and the council of church officers generally administer the finances, and the budget and annual financial statements are approved by the congregational meeting. In churches with congregational polity, such as Baptist churches, decisions are made by a meeting of the entire membership.

Offerings are the subject of various debates. These include whether it is appropriate to print the names of donors in the church bulletin and whether it is right to preach giving as though it were a condition for receiving blessings. There are also persistent calls for financial transparency. Churches and theologians likewise differ in their views on whether the tithe is obligatory.