A Christian ethic of resource allocation calls us to favour and emphasise the importance of social justice and concern for the outcasts as compared to more individualistic emphases. A critical decision in health system design is how healthcare is financed; in particular, to what extent is financing to be mutualised, collected through taxes or other universal compulsory contributions such as social insurance, and to what extent is it to rely on an individual’s direct contribution, either through voluntary insurance or out-of-pocket payments. A Christian ethic of healthcare funding should emphasise mutualisation, specifically through tax or compulsory contributions, and should minimise the use of out-of-pocket payments that hinder access to care for the poor.