God made the world. And He calls His creation good. He thought up the idea of matter. He calls us to imitate Him, and the only means we have of doing so is to give back to Him what He first gave to us. Our giving is not autonomous, it is grounded in the lavish generosity of God our Father. In tithes and offerings we acknowledge the goodness of creation, the kindness of God toward us in Christ, and our faith that He will use our gifts for the advancement of His Kingdom in all the earth.