I think we would all agree that giving is a matter of the heart, not of an amount or a given percentage.
In that context, leaders can point out that the historic biblical benchmark for giving is the tithe, generally defined as 10 percent of income. A Christ-follower should desire to give at least this amount back to God’s work in the world as an indication of his or her gratefulness for his presence in their life.
If it is a person’s desire to tithe, but he or she is not currently doing so, a plan needs to be developed for how to get from where the individual is to a stated goal of a tithe. It won’t happen without planning.
I would also point out that while the tithe is a worthy goal for a person who is giving less than 10 percent, it’s a terrible place to stop if one is. A tithe by a family of four making $25,000 may be near sacrificial giving. But to tithe on $250,000 income and live on $225,000 minus taxes is not even close.
I also believe that there are situations—such as a mother of four children whose husband has walked out and stripped the bank accounts—in which the question is not how much she should give to the church, but rather, how much financial help the church should give to her!