Donations to the Church of Scotland have doubled in real terms over the last two decades, according to a report prepared for its general assembly.
The increase comes despite a 40% fall in the number of church members between 1984 and 2004.
The report from the Kirk's stewardship committee said the amount of money given by members and supporters had risen by 43% over the same period.
Taking inflation into account, it meant the figure had doubled over the period.
The amount donated continued to rise last year. The church received more than £67m in offerings and tax recovered through Gift Aid. However, the committee believes that congregations could give even more.
Where they have been challenged to be more generous, the response has been positive.
But the report warns that the chief motivation for raising money is too often balancing the congregational books, rather than carrying out the core work of the Kirk.
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