03.13. Church Finances

CHURCH FINANCES. This subject is much neglected, both in teaching and practice; perhaps it is neglected in practice because it is so much neglected in teaching. Possibly preachers fail to preach on it because they fear they will be criticized and accused of preaching with selfish ends in view, or it may be because they cannot approach the subject in a wholly unselfish spirit. One cannot discuss this subject as he should so long as he is prompted by self-interest. When one can discuss the subject free from self-interest and wholly for the spiritual good of his hearers, just as he does other Bible subjects, he will be able to develop unselfishness in others. Brother, approach the subject in the spirit of Paul: "Not that I seek for the gift; but I seek for the fruit that increaseth to your account" (Php 4:17).

Christianity was founded in sacrifice. "For ye know the grace of our Lord Jesus Christ, that, though he was rich, yet for our sakes he became poor, that ye through his poverty might become rich" (2 Corinthians 8:9). "If a man would come after me, let him deny himself, and take up his cross daily, and follow me" (Luke 9:23). Our giving is intended to be a means of spiritual development. Giving up material things in the proper spirit brings us spiritual growth, spiritual riches. Hence, "it is more blessed to give than to receive" (Acts 20:35). No motive should be put before a Christian to induce him to give that would not develop him spiritually and leave him richer for the giving. To take his money by motives which would not enrich him spiritually is to take from him without his receiving any benefits in return. That is a species of robbery Christians cannot practice. On these grounds many of the present-day schemes of financing religious matters are subject to adverse criticism. These schemes are also objectionable on other grounds.

OBJECTIONABLE SCHEMES.

SUPPERS, FAIRS, DINNERS, BAZAARS, RUMMAGE SALES, ETC. It is surprising how many otherwise good people can see no harm in bazaars, fairs, suppers, etc., to raise money for religious use. They reason that if they give full value for the money, what harm can there be? Who can object if we run a legitimate business and put the proceeds into the church treasury? If this was carried on as an individual business, none could offer a valid objection; but these things are put before the community as church affairs, and people are expected to patronize them on that account. Such things do not fill any real need in the business affairs of the community any more than does the cripple who occasionally appears on the street selling pencils or shoe strings. You are expected to buy from the cripple because he is a cripple, and you are expected to buy from the church because it is the church. Such things put the church before the community as a helpless cripple begging for patronage. It cheapens the church. More, it cultivates the church to look to some other way of raising the needed money besides the God-ordained way of giving. Such schemes benefit no one spiritually, but impoverish the spiritual life of the church.

DONKEY PARTIES, MOTHER GOOSE PARTIES, TOM THUMB, MANLESS and womanless weddings, etc., are so utterly abominable that one is astonished that decent people could ever resort to such degrading schemes to raise money for the church. Yet it has been done—is still being done. By such practices some churches have contributed to the degradation of the community and brought the church into disrepute. To many people the Tom Thumb weddings appear to be the most innocent, but to those whose hearts are cultivated in reverence for Gcd and God’s institutions the Tom Thumb weddings are exceedingly objectionable. Marriage is a divine institution, a holy relationship, and one who reverences God and his institutions will find only pain in witnessing a mock marriage staged for entertainment. Certainly those who are trying to teach their children to regard marriage as a sacred relationship will not drag the innocent little tots through a mock marriage in which often the name of Jehovah is spoken in vain—all for the entertainment of a giddy-headed crowd of thoughtless, irreverent pleasure seekers—to get money for the church. We profess to reverence Jehovah and thus desecrate his holy institution! How can you expect the divorce evil to cease, or there to be a higher regard for the church? gifts from those not members. There is nothing wrong in accepting the purely voluntary gifts from those who are not members of the church. church graft. The use of the word "graft" in the political world is well known. Such practice has found its way into the church. In some places there is frequently an indiscriminate canvass of the community for funds for the church. No man should be asked to support with his means a doctrine or church that he does not indorse, and which he could not support with his speech and prayers. Yet some churches go at this thing in a systematic way. When the emergency arises, committees are selected to canvass the business and professional men of the town. Each member of the committee goes to the business or professional man with whom he or she has been dealing and speaks after this fashion: "I have been a customer of yours, and now I come to you for help in our church work." It may be the man does not believe in the religion he is asked to support with his means, or he may be a member of some other church and feels that his church needs every cent he is able to give to church work, but he knows that to refuse to give will bring him into disrepute with the members of that church. He gives in self­defense! It may be that a robber had just held him up in a lonely stretch of road, at the point of a pistol, demanding his money. He did not have to give it, but he was afraid not to. He does not have to give to the committeeman from the church, but he is afraid not to. Both use the same motives in obtaining his money—both are highway robbers.

GOD’S PLAN The financial question is not a difficult one in the church work, if God’s way is followed. It shows lack of faith to say God’s way will not work. No plan will work itself. A plan is only a method to follow, and certainly God can devise a better plan than man. To think otherwise is presumption. Perhaps your lack of faith has never allowed you to faithfully try out God’s plan.

God’s plan briefly stated."Upon the first day of the week let each one of you lay by him in store, as he may prosper, that no collections be made when I come" (1 Corinthians 16:2). This tells when to give, who should give, and how much to give. when? "Upon the first day of the week." This puts system into your giving. This does not mean that you are never to give at any other time. "As we may have opportunity, let us work that which is good toward all men" (Galatians 6:10). But the first day of the week, when all are assembled for worship, is God’s special time for you to put your money into the church treasury. who? "Each one of you." This includes every member of the church. Of course God does not require the impossible. No man is required to do that which he cannot do. But let no man deceive himself, and make a false plea to God that he is not able to give. In making a false statement about their giving, Ananias and Sapphira lied to God (Acts 5:1-42). Let us beware lest we be guilty of the same. No man should be contented with making a bare living—he should strive to be able to give to him that needs (Ephesians 4:28). Each one should strive to carry his part of the burden. If all work to that end, the cause of God will prosper. "For I say not this that others may be eased and ye distressed; but by equality: your abundance being a supply at this present time for their want, that their abundance also may become a supply for your want; that there may be equality" (2 Corinthians 8:13-14). No unjust burden will fall on any one if every one does his part.

How much? Let each one give as he prospers. If calamities so impoverish a member that he is dependent on the bounty of others, he can, of course, for the time being, give nothing. But if he is able to work he will not long be in that condition.

WHAT PART OF OUR INCOME SHALL WE GIVE? Let us not be too exacting in our figuring with the Lord who gives us all things. On this matter of giving Paul remarks: "He that soweth sparingly shall reap also sparingly; but he that soweth bountifully shall reap also bountifully" (2 Corinthians 9:6). A little study of what the Jews were required to give may be stimulating to us. the jews gave. Counting the Sabbaths, the feast days in which no work could be done (Leviticus 23:1-43), the Sabbatical years, and the year of Jubilee (Leviticus 25:1-43), the Jews gave approximately one-third of their time to the Lord. They also gave one-tenth of their products to their religion (Deuteronomy 14:22-27). After their king was anointed they had to give another tenth as taxes to support their government (1 Samuel 8:15­). Hence, two-tenths, or one-fifth, of their gross income was given to support their religion and their government. In addition, each man over twenty years of age was required to give a half-shekel into the service of the tabernacle every atonement day (Exodus 30:10-16). Every man was required also to bring a gift, as much as he was able, when he went to the three annual feasts (Deuteronomy 16:16-17). Over and above this were required numerous burnt offerings, peace offerings, drink offerings, and various other sacrifices and vows (see Leviticus 1:1-17, Leviticus 2:1-16, Leviticus 3:1-17, Leviticus 4:1-35, Leviticus 5:1-19; also Leviticus 23:37-38). They were required to give to the poor as the need arose (Leviticus 19:9-10; Leviticus 25:35; Deuteronomy 15:7-11). If a loan was made to a poor man no interest was to be collected (Leviticus 25:35-37). the jews robbed Jehovah. When the Jews failed to bring the offerings and tithes as commanded they robbed God (Malachi 3:8). should we be as liberal as the jews?Giving is a proof of love? Are we required to be as liberal as were the Jews? Think seriously. Does love ask how much sacrifice is required? Does it not rather say every sacrifice possible will be made, if necessary? Do parents ask how much they are required to sacrifice for their children? In every case the amount of sacrifice is determined by their love and ability and the needs of the child. Is not the same true in our service to God? Is not our willingness to sacrifice a true test of our love? when Paul was collecting funds for the poor saints in Jerusalem, Titus and another brother went to Corinth to stir up the brethren there (2 Corinthians 8:16-24), and Paul wrote them: "Show ye therefore unto them in the face of the churches the proof of your love" (2 Corinthians 8:24). He spoke of the liberality of the churches of Macedonia: "How that in much proof of affliction the abundance of their joy and their deep poverty abounded unto the riches of their liberality. For according to their power, I bear witness, yea and beyond their power, they gave of their own accord, beseeching us with much entreaty in regard to this grace and the fellowship in the ministering to the saints" (2 Corinthians 8:1-4). He then says to the Corinthians: "I speak not by way of commandment, but as proving through the earnestness of others the sincerity also of your love" (2 Corinthians 8:8). purpose or pledge. Some are opposed to pledging a certain amount to the work of the Lord. It seems that Corinth had made a definite promise. The matter of contributing to the poor saints had been before them, and they had given Paul some sort of assurance con­cerning their proposed contribution. "I thought it necessary therefore to entreat the brethren, that they would go before unto you, and make up beforehand your aforementioned bounty, that the same might be ready as a matter of bounty" (2 Corinthians 9:5). You borrow for your personal use, and make pledges to pay for things you wish in business and pleasure; why not for the work of the Lord? cheerful giver. "Let each man do according as he hath purposed in his heart: not grudgingly, or of necessity: for God loveth a cheerful giver" (2 Corinthians 9:7). The Lord certainly did not intend this statement to be a screen behind which a reluctant giver might hide his stinginess. A man able to give much more than he does give often tries to justify his small gift by saying: "That is all I can give cheerfully, and we are told the Lord loves a cheerful giver." He fails to see that by such speech he is advertising his stinginess, and virtually proclaims that he knows the Lord does not love him! Such a man fails to realize that in Christian service we must crucify the flesh. To allow the flesh to triumph is to become carnal. Giving freely is largely a matter of training. Those who have never given anything usually think they cannot spare any money, for have they not always needed all they have been able to get hold of? Giving promptly as the need arises, even though it requires a decided effort to put the devil of selfishness down, will soon show one that he can give and still thrive. If you would give freely and cheerfully, cultivate the spirit of giving by giving. If the Lord does not love one who does not give cheerfully, he certainly loves less the one who does not give at all. the idolater.Covetousness is idolatry (Colossians 3:5). Money may become one’s God, and he its slave. Money is a useful servant, but a bad master. As a master it shuts us off from God. "Ye cannot serve God and mammon" (Luke 16:13). Selfishness shuts the love of God out of our hearts. "But whoso hath this world’s goods, and beholdeth his brother in need, and shutteth up his compassion from him, how doth the love of God abide in him?" (1 John 3:17).

Supporting the gospel. The church at Philippi had been generous in the support of Paul, but for a time had lacked opportunity to send to him. "But I rejoice in the Lord greatly, that now at length ye have revived your thought of me; wherein indeed ye did take thought, but ye lacked opportunity. Not that I speak in respect to want: for I have learned, in whatever state I am, therein to be content. I know how to be abased, and I know also how to abound: in everything and in all things have I learned the secret both to be filled and to be hungry, both to abound and to be in want. I can do all things in him that strengthened me. Howbeit ye did well that ye had fellowship with my afflictions. And ye yourselves also know, ye Philippians, that in the beginning of the gospel, when I departed from Macedonia, no church had fellowship with me in the matter of giving and receiving but ye only; for even in Thessalonica ye sent once and again unto my need. Not that I seek for the gift; but I seek for the fruit that increaseth to your account. But I have all things, and abound: I am filled, having received from Epaphroditus the things that came from you, an odor of a sweet smell, a sacrifice acceptable, well­pleasing to God. And my God shall supply every need of yours according to his riches in glory in Christ Jesus" (Php 4:10-19). share with the teacher. "Let him that is taught [literally, being taught] in the word communicate unto him that teacheth in all good things" (Galatians 6:6). The word "communicate" in this verse is from, the Greek verb koinoneo, which Thayer defines: "To come into communion or fellowship, to become a sharer, be made a partner." Hence, Paul here exhorts these brethren to be partners, to have fellowship, with the one who teaches them. They were to do this in all good things, not simply the bare necessities. Share your good things with him.

Paul took wages. To the church at Corinth Paul said: "I robbed other churches, taking wages of them that I might minister unto you" (2 Corinthians 11:8). Brethren from Macedonia supplied his needs (2 Corinthians 11:9). Certain conditions prevailed in Corinth which made his course advisable. He determined that none of his enemies there should have grounds for criticizing him. Even now conditions may arise in which for a time a preacher would do well not to accept contributions from a church. Though Paul did not demand a support from the church in Corinth while working there, he gave them to understand that he had a right to do so. "What soldier ever serveth at his own charge? who planteth a vineyard, and eateth not of the fruit thereof? or who feedeth a flock, and eateth not of the milk of the flock Do I speak these things after the manner of men? or sayeth not the law also the same? For it is written in the law of Moses, Thou shalt not muzzle the ox when he treadeth out the corn. Is it for the oxen that God careth, or saith he it assuredly for our sakes? Yea, for our sakes it was written: because he that ploweth ought to plow in hope, and he that thresheth, to thresh in hope of partaking. If we sowed unto you spiritual things, is it a great matter if we shall reap your carnal things? If others partake of this right over you, do not we yet more? Nevertheless we did not use this right; for we bear all things, that we may cause no hindrance to the gospel of Christ. Know ye not that they which minister about sacred things eat of the things of the temple, and they that wait upon the altar have their portion with the altar? Even so did the Lord ordain that they that proclaim the gospel should live of the gospel" (1 Corinthians 9:7-14). church treasury. It is evident that there was a collection of funds. This required a treasury and treasurer. Even in the small group following Christ there was a treasurer (John 12:6; John 13:29). Funds were put into this bag by sympathizers who gave of their substance to the company (Luke 8:3). With the money in this treasury they bought the things needed, and helped the poor (John 13:29). avoiding criticism. Why Judas was selected treasurer we do not know. He may have been a shrewd business man, and perhaps the criticism so often hurled at the treasurer would not particularly injure his reputation. Any way, criticisms do frequently come, and sometimes do great injury to the congregation. They could be easily avoided. Prejudice against the treasurer may arise. Let him guard against the day of such possible prejudices, Paul had enemies who sought occasion to injure his influence (2 Corinthians 11:12), They might have raised criticisms concerning his handling the funds collected for the poor saints in Jerusalem, had he not taken precautions against it. Another brother in good standing was appointed by the churches to share with him the responsibility. "Avoiding this," said he, "that any man should blame us in the matter of this bounty which is ministered by us: for we take thought for things honorable, not only in the sight of the Lord, but also in the sight of men" (2 Corinthians 8:18­). Titus and at least one other brother were always in the company (2 Corinthians 8:16-23). If the treasurer would require that the elders count with him the money, and themselves keep a record of each Lord’s day contribution, he would protect himself from criticism and keep down a possible disturbance. Let others share with him the responsibility of distributing funds. He should pay out no money on his own responsibility, save for the known routine business affairs of the congregation, and then he will require a receipt for all bills paid. business methods. Many members never associate the idea of business with the affairs of the church, and in far too many congregations financial shortage exists continually. The church in Jerusalem selected men to look after the business of the congregation (Acts 6:1-15). When the men selected to look after the financial affairs of the congregation are business failures, you need expect little less than a failure. Would you place a man who is a business failure in charge of your personal affairs? Why exercise less care in the affairs of the church? Men who are successful in their business affairs make successful business men in the affairs of the church. church budget. All conservative business men have their fiscal year, at the close of which they take stock of their assets and liabilities, and then they make the budget for the incoming year. They outline certain work within the limits of their physical and financial ability—they have definite ends in view to accomplish within the year. How many churches have a fiscal year? How many of them have any real plans for the year? Can you tell what your church is striving to accomplish within this year?

Often the congregation undertakes a work, and before it is completed finds itself in financial straits; the work lags, many become discouraged, and a few have to bear the burden. In most instances such conditions are chargeable to a lack of wisdom on the part of the church. Jesus said: "The sons of this world are for their generation wiser than the sons of light" (Luke 16:8). ’"For which of you desiring to build a tower, doth not first sit down and count the cost, whether he hath wherewith to complete it? Lest haply, when he hath laid the foundation, and is not able to finish, all that behold begin to mock him, saying, This man began to build, and was not able to finish" (Luke 14:28-30). Has your congregation a program for the year? Have they counted the cost? How much are you to give to that work? Do they know they will be able to complete the work commenced? financial report to church. The receipts and disbursements should, at regular intervals, be reported to the church, not because any one questions the honesty of those handling the funds, but for the information of all concerned. No one’s business how little i give. Let us not question the honesty of the misguided brother who says: "It is no one’s business how much or how little I give." Often the amount he gives is such a paltry sum, compared with his ability, that he is ashamed to let it be known. Is it any one’s business if there is in the congregation some one who is profane, or a drunkard? Is it the business of the congregation if in their membership there is an idolater? The member who is able and will not give is an idolater. Covetousness is idolatry (Colossians 3:5). the most important part. Often the brother who presides at the Lord’s table says: "We now come to the most important part of the service." Such statement should not be made. Why should we speak of one commandment being of more importance than another? We would not undervalue the Lord’s Supper (see SOUND DOCTRINE, Vol. I., p. 168). We are commanded to contribute our money as well as to observe the Lord’s Supper, to teach and admonish one another also (Colossians 3:1-25). The idea that when one has observed the Lord’s Supper he has done the most important thing in the service of the Lord becomes a solace to some who do not contribute, nor have any part in teaching, or being taught. regular and special contributions. Special contributions are sometimes required to meet special needs. Then there is the regular work of the church, which includes the incidental expenses connected with the services, care for the house, lights, and having the gospel preached. For this regular work of the church regular contributions are needed. slipping money to the preacher. Some brethren have formed the habit of going direct to the preacher with the amount they give to his support? Is it a desire to let the preacher know how much he is giving for his support, distrust in the treasurer, or fear that the preacher will not be adequately supported? Why this practice? All such money should be turned over to the treasurer, with the name of the brother contributing, that the church may not only know that the preacher is supported, but that they may know the brother is doing his part in the work. Don’t do yourself as well as the congregation an injustice.

TOPICS FOR INVESTIGATION AND DISCUSSION.

• Should the Church Compete in Business?

• Building Solomon’s Temple.

• Sacrificing for the Lord’s Work.

• The Joy of Helping.

• The Church and Worldly Methods.

QUESTIONS.