MANAGING CHURCH RESOURCES

LOCAL CHURCH LEADERS

TRAINING
DAN AGWENA
ASSISTANT
TREASURER
ECD
SEPTEMBER 21-27, 2016
THE CHURCH TREASURER’S QUALIFICATIONS

 The church Treasurer is called to an

important and sacred task. Not only God’s
Tithes and offerings are Holy, but also the
Treasurer himself/herself is holy set a part
for a very special work. “You and these
treasures have been set apart as holy to the
Lord.” (Ezra 8:28). “Be careful not to treat the
holy gifts of the people of Israel as though
they were common.” (Num. 18:32).
Trustworthy, Unselfish, Faithful, Orderly and willing to
learn

 “Only those whose trustworthiness had

been proven were chosen, and they
were instructed plainly regarding the
responsibility resting on them. In the
appointment of faithful officers to act
as Treasurers of the Lord’s goods, Ezra
recognized the necessity and value of
order and organization in connection
with the work of God.” (PK 617).
Transparent

 Transparency in handling funds and

promptness in reporting back to givers are
very important aspects in Treasurer’s work.
 “In His work there are to be no dark corners

where dishonest deeds are done.” (CS 143).

“Truthfulness and integrity are attributes of
God, and he who possesses these attributes
possesses a power that is invisible.” (MYP 35).
Excellent Reputation

 “I assigned supervisors to the storerooms…

These men had an excellent reputation…”
(Neh.13:13). High ethical standards
demonstrated/shown by the Treasurers will
have a positive long term effect among the
church members.
 “The Treasurer can greatly encourage
faithfulness in returning and giving tithes
and offerings, and deepen the spirit of
liberality on the part of the church
members. A word of counsel given in
the spirit of the Master will help the
brother or sister to render faithfully to
God His own in tithes and offerings, even
in times of financial stringency.” (CM.
64).
PLANNED GIVING AND TRUST SERVICES
 Planned giving and Trust services of the
Seventh-day Adventist Church focuses on the
faithful stewardship of the material
possessions God has placed in the custody of
church members. The Spirit of Prophecy
advises that it is God’s plan for man to
provide means to carry forward His work
through outright gifts, wills, trusts, annuities
and other special gifts models adapted to
their local jurisdiction.
 “Many manifest a needless delicacy on this point.
They feel they are stepping upon forbidden ground
when they introduce the subject of property to the aged
or to the invalids in order to learn what disposition they
design to make of it. But this duty is just as sacred as
the duty to preach the word to save souls.” CS 324.
 “Death will not come one day sooner,
brethren, because you have made your will.”
(CS 328) “In disposing of your property…to
your relatives, be sure that you do not forget
God’s work.” (Ibid). “The present selfish
system of disposing of property is not God’s
plan, but man’s device.” (Ibid). “Those who
are faithful stewards of the Lord’s means will
know how their business stands and likewise
men, they will be prepared for any
emergency. Should their probation close
suddenly, they would not leave such great
perplexity upon those who are called to settle
their estate.” (AH 396).
 The Bible emphasizes the ownership of all
things by God. “The earth is the Lord’s, and
everything in it. The world and its people
belong to Him.” (Ps 24:1). “The silver is mine,
and the gold is mine.” (Hag. 2:8).
 The Lord expects us to exercise our

stewardship by planning for the disposal of

the property He has placed in our custody
without letting anything go to waste, as
demonstrated by His example after feeding
the five thousand. “Now gather the leftovers,
so that nothing is wasted.” (John 6:12).
 In local churches, treasurers, as the custodians of the
church’s resources, would normally serve as the
planned giving and trust services representatives to
direct members who desire to prepare wills and make
outright gifts to the local conference offices.
ISSUES IN THE USAGE OF TITHE
Who decides tithe use?
 It is natural the people want to decide how

their money is going to be used, however,

God tells us in Leviticus 27:30 that “all the
tithe…is the Lord’s…and it’s holy.”
Therefore, only God can decide how tithe is
to be used.
 Based on biblical principles and the inspired
counsel of Ellen G. White, the Seventh-day
Adventist Church has developed sound
policies on the use of tithes. Since neither
the Bible nor Ellen White goes into detail
about the use of the aforementioned, some
decisions needed to be made by the church
so that the world church would have
consistent practices.
 The tithe policy can only be changed during

the General Conference Session or Annual

Council, when the world church is fully
represented.
WHERE IS THE STORE HOUSE?
 The Israelites were to bring their tithes to the
place God chose as His “dwelling place.”
 It was in the store house that the tithe was

collected and used for the service in the

temple. Following the biblical principle by
which the Levites administered the tithe
received at the storehouse, the Seventh-day
Adventist church considers the local
conference to be the store house. The
conference is the place where all tithe is
gathered and the place from which pastors
are paid.
PRINCIPLES IN USING TITHE
THE LOCAL CONFERENCE
 From the local conference or store

house, the greater portion of the

tithe is then used for the salaries and
expenses of pastors, evangelists,
ministers, Bible teachers, and other
personnel, all of whom play different
supporting roles for the local church.
Furthermore, tithe is also used for
the retirement benefits of these
personnel.
The total tithe is shared among the
organizations as follows:

 General Conference 2%
 The Division 7%
 Union 14%
 Retirement fund 12.5%
 Bursary fund 3%
 VOP 1%
 AMC 1%
 Filed/Conference 59.5%
 Another portion of the tithe is used for
operating expenses, evangelism and
conference office equipment, and the
facilities used by the personnel. A share
of the tithe is also allotted to the
Literature Evangelist Benefit Fund.
 The tithing principle is practiced

throughout the church structure, which

is why a minimum of 10% is transmitted
to the local union.
 Unique to the Seventh-day Adventist Church,
this tithe sharing program allows for the
support of the world wide church. Thus, each
church member can say that through the
tithe, God allows him/her to participate in the
Great Commission, which is to preach the
gospel to all nations, tribes and people.
THE LOCAL UNION
 The tithe portion that comes
from the conferences allows the
union to pay its employees,
support poorer conferences,
fund evangelistic efforts, open
new un-entered areas and
support union boarding
schools. In addition, at least 7%
is transmitted to the Division.
THE DIVISION

 In the same manner in which tithe is divided at the

union level, tithe received at the division level is used
to support poorer unions, open un-entered areas, and
support division seminaries. The North American
Division forwards 8% of the tithe received, although
other divisions send 2% to the General Conference.
BIBLICAL MODEL

 From the tithe portion received at the

General Conference nearly ¾ s (71%) is sent
back to the world field as indicated below:
 Appropriations – 52%
 Special appropriations – 3%
 Inter-division workers/employees – 16%
 Operating expenses for the various

departments and services at the church

headquarter – 24%
 Funding for Adventist Television Network,

spring and Annual Council, the GC Session

and other services – 5%
THE OFFERINGS

BIBLICAL PURPOSE
 In bringing offerings to God in proportion

to how much He has blessed us, we

recognize that He is the great Provider.
BIBLICAL MODEL
 The Bible teaches us that we should be as

generous as the Lord has been to us – that's

why the Bible never mentions an amount or
a percentage. The believer has to decide in
his heart, under the guidance of the Holy
Spirit, how much and where he is going to
give.
DIFFERENT OFFERINGS

 Generosity in offerings starts when our tithing

duty has been fulfilled. Of course, the local place
of worship has needs as well, and in giving
offerings to the local church fund, we
acknowledge that we receive and appreciate
pastoral services.
 Although their hearts may lean toward a particular
ministry, church members should remember that
they are part of a world church and that the
commission given by Jesus Christ to His followers
addresses the whole world. For this reason E.G.
White recommended that church members should
adopt the “systematic Giving System” so that “one
will not wait to be moved by a person or a kind of
appeal in order to be generous.”
ISSUES IN OFFERINGS

DIFFERENT APPEALS
 People are incessantly bombarded by appeals

regarding various needs in their communities.

Vast sums of money and effort are spent on
trying to collect funds from the people. The
marketing approach to fundraising necessitates
that the amount collected is in direct
proportion to the amount spent on promotion.
 Church leadership should cast the vision of the

world mission on a regular basis. Church

leaders need to regularly apprise the members
on how the previous fund was spent, about the
current situation, and concerning recent
projects and immediate needs.
OFFERING PLANS

The Seventh-day Adventist World Church recognizes

three different offering plans.
 The Combined Offering plan: With this plan, all

offerings go to the same general fund and are then

allocated to the different departments, institutions and
mission projects, according to a distribution ratio
voted by the General Conference and the divisions.
 The Personal Giving Plan: With this plan each member

chooses the amount he or she wishes to give to each

of the three categories:
 The local congregation
 The conference
 The world church (union/division/General Conference)
 The Calendar of Weekly Appeals: With this plan,

separate offerings are promoted and received, based

on the church Calendar of offerings.
COMBINED OFFERING PLAN

 Through the years, the Adventist church has

developed a variety of offerings that are not
always easy for the average church member
to understand. During the Annual Council
2002, the world church decided to simplify
the offering system to avoid confusion. A
Combined Offering Plan (COP) was approved
by which all funds collected during Sabbath
School and the church service go to one fund.
From this general fund, a portion (50%) of
the money remains at the local church. The
rest of the money goes to the conference
(50%), union (30%), division (25%) and General
Conference (20%).
OFFERING PLANS AND THEIR APPLICATIONS

LOCAL CHURCH
 There are two different scenarios,

depending on whether the local

church is following the traditional
calendar of offerings of the
combined plan.
 When following the calendar of offerings,
different church departments/services are
receiving the proceeds of the offerings of a
particular Sabbath.
 When following the Combined Plan, offerings
received during the year for the local church
usually go into one account and are then used
according to the annual budget that is voted on a
yearly basis by the church members. This budget
should reflect the vision that the local pastor for
his church and what the priorities are as far as
accomplishing the mission.
 The main portion of offerings is used to maintain the
church building. For local churches which have
church schools, however, the financial subsidies
needed by the local schools are taking an increasing
toll on church budgets. Although church schools are
an important means to give Christian education to our
children, they are also an evangelistic dimension in
our communities.
 The main issue is to maintain a balance between our
perceived needs and the main purpose of our existence
as Christians where we are. We should always reflect
on the main purpose of our institutions: Are they
accomplishing the mission? If so praise God.
Unfortunately, in an average church budget, less than
5% is devoted to direct evangelism.
HANDLING OF GOD’S MONEY

 INTERNAL CONTROL
 The main objective of internal control is to have
organization’s policies and procedures focused on
safeguarding the assets and to ensure reliability of financial
information / records. Sound internal control can prevent,
detect and correct errors, should they occur.
 Use of offerings bags – “Jehoiada the priest bored a hole in the
lid of a large chest and set it on the right-hand side of the
alter.” (2Kings 12:9).
 Use of Tithe envelopes – The use of tithe and offering
envelopes should be encouraged as the primary method of
giving. (CM 85)
 Safeguarding funds before counting – All
tithe/offering bags should be kept at the pulpit or
be locked in a safe place with dual custody
immediately after the collection.
 Counting Loose Offerings – All general offerings

not in the envelopes should be counted by the

Treasurer in the presence of another church
officer, preferably a deacon, and a receipt given to
such officer.” (CM 85; 2kgs. 12:10).
 Receipting – Official conference receipt books with
sequentially pre-numbered receipts are to be used.
The original receipt is for the giver. The first copy is
for the accounting binder and the last copy remain in
the receipt book. “Receipts should be issued
promptly for all money received, no matter how
small the amount and a strict account of all receipts
and payments should be kept by the church
treasurer.” (CM. 85).
 Foreign currency – Foreign currency received can be

changed to local currency in a bank or at official

exchange rate with church members who may need
the currency. A proof for the official exchange rate
should be filed with the document.
 Safeguarding Funds after Counting – Cash, cheques
or important documents should always be under lock.
A safe or any other secured box can be used.
 Handling Tithes and Offerings in Kind – Proper

procedures for receiving, storing, selling, receipting

etc. will strengthen the internal control system.
 Accounting – All receipts should be analyzed in the

church treasurer’s receipts analysis book and trust

funds be remitted to the conference treasurer. (CM.
85).
 Use of Church Funds – The treasurer must remember
that the church funds he/she handles do not belong to
him/her. The treasurer can only use church funds in
accordance with church board decisions.
 Transfer of Trust Funds to the Conference – “At the

close of each month or more often if requested by the

conference, the church treasurer shall send to the
conference treasurer the entire amount of conference
funds received during that month. The church should
not borrow, use, or withhold such conference funds
for any purpose.” (CM 84).
 Supplies Register – Pre-numbered supplies, such as
receipt books and analysis books, received from the
conference will be registered in the church supplies
register.
 Assets Register – The assets register lists all furniture and
equipment. It is used for insurance purposes and for
keeping track of assets owned by the church. New items
are added to the list. Disposed items are deleted from the
list. Any adjustments have to be approved by the board.
 Performance Reports – Weekly or monthly reports on
received tithes and offerings are posted on the bulletin
board and/or reported in the church bulletin. The monthly
report from the conference will also be posted on the
bulletin board. The church treasurer will give
performance reports regularly to the church board and the
church business meeting. (CM 85).
 Filing System – All financial documentation (receipt
books, analysis books, accounting binder, receipts
from purchases, bank statements, documentations
from the conference, budgets, etc.) has to be filed in a
secure place for at least five full financial years after
last audit. Documents that are too old to be kept any
longer shall be burned. The audited financial
statements shall be kept indefinitely, attached to
church board minutes.
 Segregation of Duties – In smaller churches the

treasurer often carries all responsibilities for

receiving and receipting income, paying expenses,
entering figures in the books, depositing money,
transferring trust funds, doing bank reconciliations
etc.
 Replacement in the absence of the treasurer –
Incase of the treasurer’s absence due to illness,
travel, vacation etc. written procedures should be
in place, voted by the board, describing who takes
over the daily or weekly duties.
 Training of Church Treasurers – To secure a

strong internal control the treasurer and his/her

team have to be trained. The church Pastor
should ensure that the aforementioned is done.
 Audit – The audited financial statement will be
presented to the church board and to the church
administrative meeting if possible within two months,
after the end of the financial year. Recommendations
from the auditors have to be implemented without
delay. A signed copy of the statement is sent to the
conference after approval by the board.
 Using computer program – The accounting can be

done on computer but only a recognized accounting

program can be used. Spread sheets should never be
used due to lack of security.
LOCAL CHURCH AUDIT
Ezra 8 describes what the Treasurers set apart as holy to
the Lord were accounted for, by number and weight,
several times by different people and officially
recorded. Every time the responsibility for the
Treasurers was moved from one group of people to
another, counting and weighing was done and a
complete record was given.
 2 Kings 12:4-8 describes how Priests, who actually
diverted earmarked offerings to other use, were
removed from their financial responsibilities and
other people were chosen to replace them.
 “The accounts of every Business, the details of every

transaction, pass the scrutiny of unseen auditors,

agents of Him who never compromises with injustice,
never overlooks evil, never palliates wrong.” Ed pg.
144
 Audit of the local church accounts is done to protect
God’s funds, to reduce temptations for members
trusted with handling the funds, to protect treasurers
from unjust suspicion of mismanagement, to develop
the treasurer’s professional skills, and to protect the
church’s reputation.
Ordinary and Extraordinary Audit
 The yearly audit is done as soon as it is practical and
not later than two months after the end of the
financial year which normally follows the calendar
year. The treasurer submits to the auditors all
financial documents and gives explanations before
the auditors begin their work. Incase a new treasurer
takes over at the beginning of a new year, the audit
should commence as early as possible, most
preferably in January.
 Incase of change of treasurer in the course of the
year, and extraordinary audit has to be done at the
time of handing over to the new treasurer.
 In both cases the outgoing treasurer has to prepare for

the audit and be available at the time of the time to

respond to queries which may arise.
LAY AUDIT TEAM
 The local church audit is done primarily the
Conference auditor. However, if the scheduled audit
is not done in time and on a yearly basis, a local “Lay
Audit Team” has be established.
 In collaboration with the church Pastor and

Conference Auditor, two or three neighboring

churches can choose one “lay auditor” each with
financial or auditing background/experience.
 The team will be trained by the Conference Treasury

and coordinated by the Conference Auditor.

Documents to be Availed During Audit

 1) Transaction Vouchers
 2) Analysis books used and unused
 3) Receipt books used and unused
 4) A file or audit binder containing :
 A) Financial statement for year to be audited
 B) Minutes from all church board and church

administrative meetings including approved budget

and interim financial statements given to the board
during the year.
Cont….
 C) A short written description, approved by the church
board, on how the church is handling tithe and
offerings received in kind.
 D) Church bulletins for the whole year. Documentation

regarding when the church was closed and the offerings

not collected.
 E) Monthly bank statements and bank reconciliations
Cont….
 F) Agreement with bank regarding bank
accounts including official list of signatories
 G) Cash count documents showing cash

counted December 31 signed by two church

officers.
 H) Updated church register listing furniture

and equipment.
 I) Supplies register (locally registered

supplies).
Cont…
J) From the Conference:
 i) Supplies register
 ii) Monthly and full year trust fund report for the

church.
 Iii) Proof of property insurance
 Iv) Proof of pathfinder club accident coverage and/or

international campers insurance.

Cont….

 K) Rental contracts and other liabilities

 I) Church treasures’ manual

6) The analysis book has to be up to date, the day of the

audit (say February 25) to allow the auditors to make a
cash reconciliation with the analysis book.
7) Previous years’ audited documents (no. 1-5 above)
have to be availed for comparison and continuity.
Other Responsibilities
 Insurance and Security – All the world is
mine and everything in it (Ps 50:12) God
asked Adam to “watch over it”. Gen 2:15 We
must recognize God as owner, and we as
stewards are to care for and protect God’s
possession by taking precautions when
risks are identified. Prov. 6:6-8 “Go to the
ant you sluggard; consider its ways and be
wise! 7 it has no commander, no overseer
or ruler, 8 yet it stores its provisions in
summer and gathers its food at harvest.”
Cont…

 Why should God’s people not take not take

precautions against the dangers Satan is
sending our way? Prov. 27:12 “A prudent
person foresees danger and takes precautions,
but the simple keeps going and pays penalty.”
 Deut. 22:8 “When you build a new house, you
must build a railing around the edge of its flat
roof. That way you will not be considered
guilty of murder if someone falls from the
roof.”
Cont…
 When Ezra travelled to Jerusalem with people and
possessions, he identified risks and took precautions.
They fasted, humbled themselves, and prayed. Ezra
8:21 “That God would give us a safe journey and
protect us, our children, and our goods us we
travelled.” When Nehemiah travelled to Jerusalem,
Neh. 2:9 “The King had sent along army officers and
horse men to protect him.”
INSURANCE

 Adventist Risk Management (ARM) is an

insurance company used by the church. It
helps the church to identify risk, control risk
and finance the risk. WP (S60).
 All property have to be insured.
 Property Insurance – (Buildings, furniture, and

equipment) provides “all risk” insurance on a

replacement cost basis up to the amount
insured in case of fire, theft, burglary,
vandalism, windstorms, flooding, lightning,
earthquake, etc. This is done on the basis of
an updated list of property- asset register. Be
sure the values quoted on the list are not
underestimated.
 Pathfinder club Accident Coverage – Provides death
and dismemberment benefit and accidental medical
expense benefit up to the maximum allowed by policy
to all pathfinder clubs named in the schedule, including
unit leaders and committee members.
 International Campers Insurance – Provides travel,

accident, and sickness protection to employees,

volunteers, and eligible individuals approved and
assigned by the church. A complete list of ALL
travelling is sent to the conference within the given
time limits. The trip shall not begin before receiving an
approval of valid insurance. Coverage is for accidental
death (maximum USD 2,000) and accident medical
expenses (maximum USD 2,000) and maximum USD
500 for other sickness. (2008).
Procedures in Case of Damage or Loss

 In case of catastrophic loss due to hurricane, fire,

flood, earthquake, volcano, etc., report immediately
to the conference office.
Maintenance and Building Projects
 No matter how small or big, how modest or
sophisticated, how low cost or expensive the church
building is constructed, it is built to honor the name
of the Lord. 1 Kings 8:20.
 Gen 1:31 “Then God looked over all He had made,

and He saw it was very good!” It pleases God to see

something good and beautiful. A place of worship
built to honor the name of God, no matter how simple
it is, should always be clean and well maintained.
Cont…
 Exod. 30:16 “Receive this ransom money from the
Israelites, and use it for the care of the Tabernacle.” 2
Chron. 34:8-11 Josiah appointed people to repair the
temple…They restored what earlier Kings of Judah had
allowed to fall into ruin.”
 The church board chooses one or several persons to be

in charge of maintaining the church building, furniture,

equipment and the surroundings/environment. All
expenses for maintenance should be paid from the
church offerings.
New Construction
 Luke 14:28 “Who would begin construction of a
building without first calculating the cost to see if there
is enough to finish it?” Any project for new
construction, demands planning and financing.
Support from experienced people is necessary. In the
beginning of the planning phase, the Conference should
be contacted for counsel and advice
Legal Issues
 Laws – We are under God’s law as well as the laws of
the country as far as handling money and other
resources are concerned (people, buildings, etc). It is
our responsivity to be in tandem and up to date with
these laws. No compliance with laws of the country
might result in legal cases against the Church
resulting to unprecedented financial loss. Prov. 11:14
“For lack of guidance a nation falls, but victory is
won through many advisers.”
Status
 The local church has no legal status, is not
independent legally, does not exist on its own. It
does not have any constitution or bylaws or
constituency meetings. It is not an association, a
society or a club. It does not own the church building
or other buildings. Churches form Conferences or
fields, and Conferences or Fields form a Union. A
Union is the legal entity for the Seventh-Day
Adventist Church in Kenya, which can sue and be
sued.
Cont…
 Any land transactions, acquisition of property,
employment at local church level MUST be done in
consultation with the Conference.
 Honesty – Handling God’s money requires total

honesty. Luke 16:10 “If you are faithful in little

things, you will be faithful in large ones.” We are
responsible toward God and man. If we cheat with
God’s money, use funds for purposes they were not
intended for, divert money for personal or family
interest, take bribes or take part in corruption, we are
liable to both God and man.
Relationship with People &
Government
 In our relationship with people we should avoid any
conflict of interest, favoritism, tribalism, harassment
etc. Math. 18:6 “If anyone causes one of these little
ones those who believe in me to stumble, it would be
better for them to have a large millstone hung a round
their neck and to be drowned in the depths of the
sea.”
Tips On Managing Your Finances
1. Track your monthly spending

 Many people do not know how much they spend each

month on food, clothing, housing, or entertainment.
Whether you are paying with cash, a debit card or
credit card, total your expenditures at the end the
month to gain a better picture of how you’re spending
your income.
2. Develop a household budget you can follow

 Using the data you’ve compiled by tracking your

monthly expenses, develop a realistic budget so that
it’s easier live with. Track how well you follow it
each month – that means continuing to track your
monthly expenses.
3. Be sure to budget for savings

 Your savings are a Rainy Day Fund, which is

important when unforeseen expenses or emergencies
arise. Be sure to budget part of your monthly
paycheck for deposit into a savings account – ideally
at least 10% of each check. If you find or earn extra
money – put that away in a savings account, too!
4. Pay your monthly bills on time and avoid late
charges

 Take inventory of your regular monthly bills and

make reminders for yourself on when each bill is due.
That way you can avoid costly late fees, which can
also damage your credit score. The best approach is
to pay bills as soon as they arrive.
5. Review your credit report

 The details of your credit report can have an

enormous impact on your financial future. Obtain a
free report once a year at
www.annualcreditreport.com, and check it for
accuracy. Be sure to dispute any errors.
7. Eliminate credit card debt

 Credit cards can make it easy to pile on debt. If your

debt adds up faster than you can pay it off, you’re
likely living beyond your means. Stop using the
credit cards and pay off existing balances – the
sooner you do, the less you’ll pay in interest.
 Remember: not all debt is bad; taking on loans for

higher education or to buy a home is really an

investment in your future.
8. Take advantage of free money

 If your employer offers a contribution match for

retirement savings or health savings accounts, be sure
that you’re contributing enough to obtain the
maximum match amount. Otherwise, you’re missing
an opportunity for free money. Maximizing your
contributions can lower your taxable income.
9. Assess your insurance policies

 Insurance is an important tool for protecting against

financial hardships, and the premiums you pay can be
one of your top household expenses. Talk with your
provider to be sure you have the appropriate level of
protection – that way, you’re not paying too much for
coverage.
10. Use legitimate financial institutions

 Millions of people do not rely on traditional banks or

financial institutions to manage their money. Open a
checking and/or savings account in a bank licensed
and regulated by Central Bank of Kenya. Be sure to
research whether there are any fees for their services
before choosing an institution.
CONCLUSION
 “If your thoughts, your plans, your purposes, are all
directed toward the accumulation of the things of the
earth, your anxiety, your study, your interests, will all
be centered upon the world. The heavenly attractions
will lose their beauty…your heart will be with your
treasure.
 you will have no time to devote to the study of the

scriptures and to earnest prayer that you may escape

the snares of Satan.” E.G. White, Our High Calling
(1961).
DEVOTIONAL THOUGHT
 God is not the author of confusion, but of peace, as in all
churches of the saints.” 1 Corinthians 14:33.

He requires that order and system be observed in the

conduct of church affairs today no less than in the days of
old.

He desires His work to be carried forward with thoroughness

and exactness so that He may place upon it the seal of approval.
Christian is to be united with Christian, church with church, the
human instrumentality cooperating with the divine, every
agency subordinate to the Holy Spirit, and all combined in
giving the world the good tidings of the grace of God. (The Acts
God is the Owner of Everything
 Psalm 50:10-12 “Every animal of the forest is mine,
and the cattle on a thousand hills…and the creatures
of the fields are mine…the world is mine, and all that
is in it.”
 Haggai 2:8 “The silver is mine and the gold is mine,”

declares the Lord Almighty.

 1 Chronicles 29:11-12 “Everything in heaven and

earth is yours (O lord)…wealth and honor come from

you; you are the ruler of all things.”
 Leviticus 25:23 “The land is mine and you are but
aliens and my tenants.”
 Psalms 24:1 “The earth is the Lord’s, and everything

in it, the world, and all who live in it.”

 “The earth is the Lord’s, and all the treasurers it
contains. The cattle upon a thousand hills are His.
All the gold and silver belongs to Him. He has
entrusted His treasurers to stewards, that with them
they may advance His cause and glorify His name.
He did not entrust these treasurers to men that they
might use them to exalt and glorify themselves, and
have power to oppress those who were poor in this
world’s treasure. God does not receive the offerings
of any because He needs them and cannot have glory
and riches without them, but because it is for the
interest of His servants to render to God the things
which are His.” E.G White, 2 Testimonies 652.
 If we belong to Christ, it’s logical that everything we
have truly belongs to Him. When we give to God, we
are just taking our hands off what already belongs to
Him.