The sermon discusses creating a culture of generosity within a church. It argues that churches should teach that money is a resource to be used to do good works and help those in need, not something to be obsessed over or to define one's identity. When people experience God's grace through the church, they will be moved to generous giving. While generosity can help the church's budget, the real goal is spiritual formation. A church that cultivates generosity is effectively helping its members grow in their faith and values.