The document discusses Christian giving in America. It notes that American Christians control 70% of global Christian wealth but the average Christian gives only 2.6% of their income. Less than 10% of Christians give 10% or more of their income as commanded in the Old Testament. The document argues Christians should view themselves as stewards of God's resources and store up treasure in heaven through generous giving that puts their heart in the right place and sees the new earth, not this world, as their true home.