This book investigates the disparity between the stated values of American Christians and their actual financial contributions to religious and charitable organizations. The authors, Michael O. Emerson, Patricia Snell, and Christian Smith, utilize extensive sociological research and quantitative data to analyze the habits of American churchgoers. They argue that despite a cultural emphasis on generosity, a significant portion of the population gives very little, and they examine the social and psychological barriers that prevent increased financial support for charitable causes.

Sociologists and religious studies scholars frequently cite this work as a foundational text for understanding the intersection of faith and personal finance in the United States. Experts highlight the authors' rigorous data collection as a primary strength, noting that the text provides a clear, evidence-based critique of contemporary American religious practice.