RELATIVELY few church and school programs operate without some degree of financial perplexity. This one problem, in many cases, occupies more of the pastor's time than soul winning. It is also a breeding ground for many unscriptural and unhallowed methods of fund raising which lessen respect for the house of God and His worship, and strengthens "selfishness, appetite, the love of display" (Testimonies, vol. 9, p. 91).
In those churches where there appears to be no financial problem, investigation usually demonstrates that these are operating far below their actual financial potential. This can be even more spiritually debilitating than the struggle for funds to carry on a potentially complete program. God expects every church to work to the limit of its ability. The question is not whether the church is satisfied with its program but rather, Is God satisfied? If a church is not working to its capacity, it is vulnerable to the soul-destroying virus of collective selfishness.
The Bible has only one plan for church finance. This is the return of the tithe and the giving of freewill offerings "according to the ability of the members." It is a simple, workable plan. Its beauty lies in the fact that when God wants His work expanded He only has to bless men with more money. This is provided, of course, men are willing to become channels through which Heaven's blessings can flow. To withhold these blessings devoting them to selfish interests effectually shuts off the source of supply.
God has a standing offer to finance every plan He has given man. Over and over again we are told that the treasury would be overflowing and every department would operate without any embarrassment. It must be quite obvious, then, that the problem of church finance has two roots. First, people are withholding the means that has been lent them for the promotion of God's work. Second, plans are not being carried out according to the divine blue print, therefore God cannot sanction these with His blessing.
We should think seriously about these two critical areas in the light of these quotations:
There is a great amount of surplus means in the ranks of Seventh-day Adventists. --Testimonies, vol. 3, p. 208. (Italics supplied.)
If our educational work had been carried on in accordance with the instruction given for our guidance, the dark shadow of heavy debt would not to day be hanging over our institutions. --Ibid., vol. 6, p. 216.
At a time when school costs are soaring and educators and administrators are in the greatest perplexity, we should restudy the blueprint of Christian education to find the source of our financial difficulties. Likewise, when a church finds itself in a continual financial "bind," it should restudy God's great plan for church finance to find the source of its problem.
God does have a plan---efficient, work able, beautiful in its simplicity---but it can never be activated through the promotion of projects or needs. It must be based on the positive education of every individual regarding his responsibility to God for his stewardship and his opportunity to enter into a covenant relation with God in the handling of his material possessions.
Each individual must be brought to see that projects or needs, vital though they may be to the church or school, must not override the opportunity and responsibility of stewardship. He must be brought to see that he is entrusted with certain material things to test his faithfulness and ability to manage eternal possessions. The return of the tithe and the opportunity to give freewill offerings are an important part of this test, but the excessive promotion of needs or projects tends to cloud an individual's decision and negates much of the value of the test. Needs or projects should be the objects for the distribution of the funds given from a sense of love and responsibility to God.
Notice what such an education' can accomplish:
1. It will assist the individual in a practical application of his stewardship.
2. It will enable the steward to develop a character like his Creator's completely unselfish.
3. It will furnish adequate and continual funds that will allow the church to carry out its divine commission.
4. It will permit the church to plan its programs on "anticipated" income rather than being forced to depend on the uncertain gifts of impulse.
5. It will allow the church to expand its program, for as each member gives according to his ability, God will increase his potential. Thus the church is guaranteed a growth factor.
Such an education in stewardship must be translated into practice if the individual is to fully understand and fulfill its requirements and experience its blessings. This can be done through planned giving. Definite Biblical rules govern this plan:
1. TIME AND PLACE The tithes and offerings should be laid aside when the in come is received and before any funds are used for personal needs. The home is the place for the "laying aside." The church is where the distribution is made.
2. AMOUNTS The tithe is exactly 10 percent of the increase (or profits) made in the management of the goods entrusted by God to the individual. The freewill offerings depend on the financial ability, the love which the individual has for God, and the faith he possesses to prove God's promises. He should give "as he purposeth in his heart, . . . not grudgingly, or of necessity."
The "account book" used in the Stewardship Guidance program puts this practical principle in visual form.
1. The tithe exactly 10 percent of the increase (or profits).
2. The offerings the total per cent of income which the individual decides to dedicate to both the local and the world work.
3. The percentage of income designated for local work.
4. The percentage of income dedicated to the world work.
The question has been raised, "What will planned giving do to emergency or unusual needs or appeals?" If planned giving were practiced by every member, there would never be any emergency needs. Remember? The treasury would be full! How ever, there are times when special projects call for unusual sacrifice. This occurred in the time of Israel during the building of the tabernacle and the Temple. In such in stances the heart made pliable through systematic, planned giving will be open to respond to such a sacrifice. Those who plan their giving do not wait for things to give to---they look for them!
This is God's plan for church finance. The heart opened by one gift is never to have time to selfishly close before the next is bestowed. Thus the channel between heaven and earth will be kept continually open. God has promised to keep this channel supplied.
