THE PRACTICE HANDBOOK FOR THE DISTRICT SERVING ONES

SERIES THREE
PRACTICAL SERVICES

Message Four
The Management of Finances
and the Service of Opening the Offering Box

1 Tim. 6:17   Charge those who are rich in the present age not to be high-minded, nor to set their hope on the uncertainty of riches but on God, who affords us all things richly for our enjoyment.

Phil. 4:18-19 But I have received in full all things and abound; I have been filled, receiving from Epaphroditus the things from you, a sweet-smelling savor, an acceptable sacrifice, well pleasing to God. And my God will fill your every need according to His riches, in glory, in Christ Jesus.

 

LEARNING TO BEAR THE RESPONSIBILITY
OF THE FINANCIAL MATTERS OF THE LOCAL CHURCHES

Material Riches Testing Our Spiritual Condition
before the Lord the Most

Before the Lord we must learn together how to bear responsibility for the financial matters of the local churches. In speaking of financial matters, we must realize that material riches involve material matters. Whenever we deal with anything on the earth, we cannot avoid material things. Therefore, before the Lord, we must learn how to manage financial matters. True spirituality is manifested in the management of practical material matters. Practically speaking, we are living in degradation because we are fallen, having been born into and having grown up in degradation. Hence, material riches test our spiritual condition before the Lord the most.

The Bible refers to money as the “mammon of unrighteousness” (Luke 16:9), indicating that money is intrinsically unrighteous. Nevertheless, our wise God does not tell us to completely ignore material riches in matters related to serving Him but that we need to consider the matter of material riches. In the Gospels the Lord Jesus spoke of the unrighteousness associated with material riches, but in the Epistles the Holy Spirit indicates that material things can become a sweet-smelling sacrifice offered to God. In Philippians 4:15-16 Paul reminded the believers in Philippi that they had sent material supplies to him once and again to meet his needs. Paul received their gifts as a sweet-smelling savor, an acceptable sacrifice, well pleasing to God (vv. 17-18). There are two aspects related to money. First, money belongs to the satanic world and is unrighteous in position and existence. Second, the saints can use this unrighteous money for the Lord’s interest by supplying the Lord’s servants or the work of the gospel so that this money becomes a sweet-smelling sacrifice acceptable to God.

Dealing with Financial Matters Truly Requiring Much Wisdom

The financial matters of the church are not an individual but a corporate matter, and it is not easy to deal with any corporate matter. In a big church there are various needs, including general needs and needs associated with various aspects of the spiritual work. If we listed all these needs, we would realize the complicated nature of the financial matters of the church. There are also complications related to human factors. Dealing with financial matters truly requires much wisdom. If there is a shortage of wisdom, there will be opportunities for the enemy to damage and defile our service to the Lord.

The management of a family’s finances is an indication of how a man leads his family, and just as the management of a family’s finances is not easy and simple, the financial matters of the church are not easy and simple. We must humble ourselves and learn the lesson before the Lord of bearing not only our own burden but also the burden of others. Such a complete service will bring in the Lord’s blessing.

THE LORD AS THE HEAD BEING RESPONSIBLE
FOR THE CHURCH’S FINANCIAL NEEDS

From July 1932 the church started to meet in my hometown of Chefoo. I have learned many lessons related to finances, and in the matter of financial need, I have experienced the Lord’s provision. I have truly seen that the Lord as the Head bears responsibility for the church’s financial needs. We have many testimonies of this. I hope that the brothers will learn to have faith in the Lord’s provision for the service of the church.

The construction of the Anaheim meeting hall is a good example. We experienced many lessons related to faith in both big and small matters regarding its construction. The Lord was working in every detail. From the time that the brothers and sisters moved to Anaheim, they searched for land to build a big meeting hall. The land on Ball Road was the only piece that was relatively acceptable; it was one hundred five thousand square feet, and there were also three small lots nearby. At first, we did not consider the small lots, but during the construction of the meeting hall, the brothers suggested that we find a place for a residence in the neighborhood. When we inquired about the smaller lots, we were able to purchase them the very next day.

In the process of purchasing land for the meeting hall, the Lord’s provision was surely present. The seller was a retired man who sold us the land for a little over two hundred twenty thousand dollars. He said, “I trust your church. Just give me twenty thousand dollars as a down payment, and then pay me twenty thousand dollars every year until it is paid in full. This comes to about one thousand seven hundred dollars a month.” At that time we did not have much cash; in fact, we had only a little more than twenty thousand dollars, so we could pay only monthly. When the building of the meeting hall was completed, there was more provision from the Lord, and we wanted to pay the remaining two hundred thousand dollars, but the owner of the land still wanted us to pay just twenty thousand dollars a year. This was our experience in constructing the meeting hall in Anaheim. The Lord truly bears the responsibility for the financial needs of the churches not only in the Far East but also in the United States.

If the owner had charged interest on the two hundred thousand dollars, we would not have been able to cover the amount that we owed, even if we paid twenty thousand dollars annually for twenty years. It is hard to believe that we bought that piece of land in this way. Even when we started to look for land, we did not have any money, but the Lord provided for our needs. After purchasing the land, we needed to build. As news spread, many brothers from all over the United States, mostly young students, came willingly to coordinate in the service. There were about eighty people who consecrated for a six-month period of time to build the meeting hall. Most of the young brothers had never done any construction work, but they all came to learn together. Everyone was truly serving in oneness, and within seven months the construction of the meeting hall was completed.

The meeting hall is one hundred twenty feet wide and two hundred twenty feet long, and it can accommodate up to four thousand people. Through offerings made by the saints and the churches in various places, including the overseas churches, the cost of the building materials was also covered. After the hall was completed, there was no outstanding cost for material; everything was paid in full. This was wonderful; it was not according to man’s planning. As responsible brothers in every locality who are bearing a heavy responsibility to lead the churches onward, we must learn the lesson of not viewing matters from man’s perspective but from God’s perspective. We should learn to be in His will, seek Him, and trust in Him; He will do a wonderful work without our knowing.

Learning to Look to the Lord and Trust in Him
in Our Touching of Financial Matters

A few years ago the brothers felt that there was the need for a ministry station in the southern United States, especially in Texas; thus, we acted on this matter and experienced many wonderful things, all of which were done by the Lord Himself. The land we bought in Texas was five times larger than the land for the Anaheim meeting hall. The land for the Anaheim meeting hall was only one hundred five thousand square feet, but the land in Texas was over five hundred thousand square feet. This was given to us by the Lord. I mention these testimonies in the hope that when we touch financial matters, we would learn to look to the Lord and trust in Him.

PREPARING FOR UNEXPECTED NEEDS

The financial matters of the church are surely big items. Our eyes must look to the Lord, and we must learn to trust in Him. When there is a need, we should not assess the situation according to the outward environment but instead rely on Him; He will care for us. This is the first aspect. Next, we should never be muddled in our thinking; neither should we be superstitious or take risks. We should learn to exercise wisdom and discernment and also to plan for unexpected needs. We should not wait until a need arises to take action; we must make preparations before a need arises.

To illustrate, there are more than twenty meeting halls in Taipei, and there are six to seven aspects of our spiritual work. Each meeting hall and each item of our spiritual work can be considered as a financial “unit.” Together, we have twenty to thirty financial units. The responsible ones for each financial unit must learn to prepare for unexpected needs so that they do not have to act at the last moment. We should not nap peacefully on ordinary days and dig a well only when there is a need for water; this is wrong.

Regardless of who bears responsibility, we must look ahead, look to the Lord, and pray to the Lord. We should have a budget for the whole year, covering the monthly expenses of every meeting hall. The elders should carefully consider how to lead and move forward.

God is the only One who can create; we cannot create. Furthermore, God does not want us to create; He wants us to cooperate with Him and experience the principle of incarnation. Therefore, we must earnestly seek Him in matters related to each hall in order to know how to coordinate with Him.

Widening Our Perspective for the Financial Matters of the Church
and Having a Long-term Budget

The responsible brothers in each locality who have a commission related to various aspects of the spiritual work must be willing to spend time and effort to consider finances and expenses. For example, if the brothers are involved in the gospel on the campuses, they should think about the things that will be encountered in the future. They should not think that there is no need to do anything further once a budget has been approved by the elders. The brothers should consider areas in planning and expenses. They must grasp the opportunity at the monthly elders’ gathering to discuss these matters. For example, if there is an elders’ meeting early next month, the brothers should consider needs that will be coming up in the next month or even in the following two to three months in order to bring them up for discussion at the elders’ meeting. Without such planning, there will be nothing to bring to the elders’ meeting, and then there may be a need for last-minute adjustments that are both inconvenient and inappropriate. The brothers must have a view to long-term planning, widening their perspective to consider how matters will develop. With such preparation everyone will be able to work in a smooth, harmonious, sweet, and pleasant atmosphere, and there will not be conflicts or delays.

Proposing, Deciding, and Executing a Budget

When all the elders come together, each financial unit should grasp the opportunity to propose a budget. We should never look to a certain brother to gain his private approval outside of the elders’ meeting. This is very much against the principle of fellowship, and it is also improper behavior. In the past we may have done things in this way, but this should not be allowed.

In the churches of the Lord’s recovery, every penny that is spent must be approved at a meeting of all the elders and then executed. This is a matter of life. Without this, our service will be devoid of life, and it will not be easy to have good results. This is not an individual matter but a corporate matter. Every person must keep this principle. We should spend more time and effort to have a budget for every matter. Then when all the elders gather together, we should grasp the opportunity to bring up these matters and ask for resolutions related to the proposed budget. It is useless to have a proposal without a resolution. Furthermore, after a resolution there must be a thorough execution. Thus, we must pay attention to the work that follows, including how to execute the resolution, who will execute it, where to execute it, and so forth. These are all opportunities for us to learn to work.

There should never be a situation in which we feel perplexed, not knowing how to deal with a matter after meeting with the elders. Not bringing up a matter is one thing, but not pressing for a resolution is another thing. If at all possible, the matter should be decided at that time in the elders’ meeting. Furthermore, records should be kept so that matters can be verified later.

PRINCIPLES REGARDING FINANCIAL EXPENDITURE
FOR SPECIFIC SERVICES AND FOR EACH MEETING HALL

The monetary needs for every specific category of service, such as the young people’s work and the community gospel, must be brought up for fellowship in a meeting of all the elders, and no money should be expended until a decision has been made. In principle, half of the offerings received in each hall should be used for the regular expenses of the hall, and the other half should be handed over to the main business office for use by the whole church.

A Special Request from Any Hall Being Brought up
for Fellowship Meeting of the Entire Eldership

If there is a special request from any hall, it should also be brought up for fellowship at a meeting of the entire eldership. As an illustration, hall three may need to purchase a grand piano, requiring approximately one million Taiwan dollars. Since this is not a small amount, the elders in hall three cannot decide on their own; instead, it should be resolved in a meeting of the entire eldership. After a decision has been made, the elders can announce it to the saints in hall three. Even if there is a decision to purchase a piano of lesser quality, two to three hundred thousand Taiwan dollars would be needed. This is not a small amount, so it must be resolved and confirmed by all the elders. In conclusion, the need for every specific category of work as well as special requests by individual halls must be decided by all the elders, not by any one hall on its own.

There should be at least a half-year budget for every specific item and for the regular expenses related to the services in the church. If these budgets are approved by the entire eldership, they will become regular expenses. In this way many inconveniences and much unnecessary talk will be avoided. In the future, whenever we need to do something or have a large expense, all these matters must be proposed and decided on in a meeting of the entire eldership, and then they should be executed by all the elders. In this way matters will be simplified.

Once financial matters reach my hands, I simplify the matters and accomplish them one by one. If the brothers accept my fellowship on the principles of managing financial matters, many matters will be simplified. Today many things are not simple, because we create problems for ourselves. Without these principles we will do things according to our wishes, and there will be problems. If all the members of a family do things according to their own wishes, there will be trouble, no matter how things are done. However, if they decide on a principle and do things according to the principle, matters will be accomplished easily. In the past the elders’ meetings did not establish any principles; in the future there must be principles to follow. The total number of elders, co-workers, and ones with the heart to serve is not small. If we decide on a principle and follow it, there will not be any problem in many of the matters. If we do not act according to a principle, then every step will be a problem.

This is the principle: No money should be spent unless it has been approved at a meeting of the entire eldership. In order for a decision to be made, the proposals must be stated clearly one by one. Furthermore, all the elders must consider carefully, discern clearly, and verify each matter in detail. If there is anything not according to this principle, the matter should not be approved. Everyone must abide properly by this principle so that there will not be any trouble in the future.

Handling the Offering

Question: A brother has made an offering of more than two million Taiwan dollars to purchase chairs for the meeting hall. How should this money be handled?

Answer: This is a noble deed. When a meeting hall receives this kind of offering, the matter should be announced in the next meeting of all the elders. Even in such a matter, the deciding authority is in the meeting of all the elders. Even though a brother has offered over two million Taiwan dollars, we still need to ask the elders in that meeting hall how many chairs the hall can hold and what kind of chairs they intend to purchase. If there is some remaining money after the necessary calculations have been made, we should ask the elders of the meeting hall to fellowship with the offering brother to let him know that the chairs did not cost as much as was given. In this fellowship we should not give him the impression that the church is rejecting his offering but that we have a proper and decent way of doing things. The chairs must complement the church meetings; they cannot be too crude or too luxurious, falling short of the propriety and decency of the church. In addition, we must tell the brother, “Your offering has been accepted by the Lord, but we need your consent to use the remaining money. We have a need for a big meeting hall. Should this be used for the big meeting hall or for something else?” After we have fellowshipped with him, I believe that he will be very happy. This is the proper way of doing things, and this is a lesson we must learn.

All the Expenses Related to Specific Spiritual Work
as well as the Services of the Meeting Halls
Being Included in the Budget

Question: When specific works incur expenses, how should the fees be paid?

Answer: A good farmer does not begin to think about planting next year’s crops only after he has eaten the last dinner of the year. He starts to think about planting the next year’s crop as soon as he completes the arrangements for the fall harvest. He considers what land should be cultivated or which trees should be pruned. All these matters require general planning. In the same principle, a hall or church should determine next year’s budget before the end of the year. All the expenses related to specific spiritual work as well as the services of the meeting halls should be included in the budget. This is what we mean by planning ahead.

Chinese people have a famous saying: “Planning for the year is in spring, planning for the day is in the morning.” This indicates that when spring comes, we must begin to plan how the work should move forward. The work in each meeting hall should not be based on inspiration. This is not the way to work. We must consider and make a budget before starting anything and then bring the budget to the meeting of the entire eldership so that there can be ample fellowship prior to making a decision and setting up a process to execute the decision. We should not spend money without following this way.

Dealing with the Shortfall

Question: If a budget for a hall is approved at the elders’ meeting, but the offerings are insufficient to meet the need, what should we do about the shortfall?

Answer: There are two matters to consider. If such a situation occurs in a hall, something is wrong spiritually in the leadership. If the leading is proper, there should not be such a condition. If this situation exists, then we need to remedy it. An emergency elders’ meeting can be suggested, but if the main business office feels that nothing can be done, we need to ask for help. This should be workable.

If I were a responsible one in the church, I would prefer not to ask for help from the general business office; I would rather use my own money to pay for the shortfall, putting it in the offering box. Nevertheless, we also need to learn lessons, pray earnestly, lead the brothers and sisters, fellowship with them, and let them know the full picture related to offerings. If there is proper leading, such matters will not occur. There will be a shortfall only if our initial budget is careless or inaccurate or if our subsequent leading is inadequate. Gradually, we will learn by doing. (CWWL, 1985, vol. 2, “The Propagation of the Gospel and the Administration of the Church,” msg. 8)

HOW TO MANAGE FINANCIAL MATTERS

The Being Best for Three People to Coordinate Together

When dealing with financial matters, it is best to have more than one or two people handling money. It is best for three people to coordinate together for the sake of the testimony. It is even easier to manage financial matters when there are six people on a team. If there are only two people on a team, a local brother or sister should be brought into the coordination. There must be three people present whenever the offering box is opened. In addition, we should have a formal ledger in which we record the date and amount of the general offerings and the designated offerings. Designated offerings include any offerings that need to be passed on to a locality or a saint. Every offering must be clearly recorded in a detailed way. We must also record the total amount of the offerings. Then the three saints responsible should sign under the total amount.

Concerning Designated Offerings

In relation to designated offerings, we must clearly record to whom the offering is designated and when it is delivered to him. If the offering is sent through postal money order, we must retain the money order receipt. A short letter of explanation and a receipt should be enclosed with the money order. The letter of explanation should ask the recipient to sign the receipt and mail it back to us when he receives the funds. The returned receipt and the money order receipt should be filed in our records. These are accounting procedures. In this way, if after three months the saint who made the offering is worried that the offering was not delivered, we can find the record of the offering and show the saint the receipt we received from the recipient. Without such procedures the church will suffer loss if we cannot give the saints a satisfactory answer regarding designated offerings.

Opening the Offering Box

In every locality there are many saints who understand accounting; thus, these procedures should not be difficult. Those who serve in this function in the localities should be faithful and keep a detailed record. We should never allow only one person to open the offering box, and there must be a proper place to keep the key to the offering box. We should never carry the key to the box on our person, nor should we allow someone to casually take the key. Of the twelve disciples of the Lord Jesus, Judas was a thief (John 12:4-6). This same problem has also occurred in the church life; therefore, we must be very careful when we deal with money so that we do not fall under suspicion. There must also be a proper record of when the money is deposited. The deposit lips and receipts should be kept as evidence.

How to Use the Offerings

The decisions on how to manage the finances of a public organization are quite important. The financial decisions in the new localities should be made by the co-workers on the team plus one or two of the more experienced local saints. They should discuss matters to decide how to use the offerings and then convey any decisions to the accountant. They must not give oral instructions concerning the dispersing of funds, whether by cash or check, to the accountant; rather, they should give the accountant a written record that is signed by two or three saints. The accountant must receive something in writing before he gives cash or writes a check, and he should always obtain a written receipt for every transaction. A petty cash box should also be prepared. The amount of money to be kept as petty cash should be decided by the saints responsible for financial matters. These funds should be given to one person. The amount used for petty cash must be recorded in the general ledger. There must also be an account book to record how the petty cash is spent. The miscellaneous weekly small expenses, which do not require an official approval from the saints responsible for finances, should be taken from the petty cash. For example, if there is a blackout, money can be taken from the petty cash to purchase candles for the meeting hall. It is best to obtain a receipt or a cash register slip for all such purchases. The owners of small shops may not automatically give us a receipt because this will make them liable to pay sales tax. Hence, we should be willing to spend a little more money for the sake of obtaining a receipt; as Christians, we need to be faithful. (CWWL, 1986, vol. 1, “Three Crucial Matters for the Increase and Building Up of the Church—Begetting, Nourishing, and Teaching,” msg. 20)

The Distribution of Finances

Normal Expenses

Regarding the question of money, I think it will be clearer if I speak in this way: The income of the local church is first, of course, for local expenses. A locality should not be in debt. In the local church there are many expenditures. First, there are the normal expenses of the church, such as the wine, the bread, electricity, water, and in some places, rent.

Taking Care of the Poor

Second, there are certain matters that the local churches need to devote more effort to. In the church God especially stresses that His children should take care of the needy, especially the needy brothers. Therefore, in the local church there is a major need of taking care of the needy brothers.

Taking Care of the Needs of the Responsible Brothers

Third, there is another thing that the local church can do. If a local responsible brother spends all of his time in the affairs of the church and it causes his own job or business to suffer, the church should give him financial help in a very careful way. You are aware that there are many brothers in the local church, especially responsible brothers, who, because of being busy with many church affairs, were unable to continue on with their business and lost their source of income. Due to being occupied with the church, they laid aside their work. This is the situation mentioned in the book of Timothy, where some are worthy of double honor. You should not just send money to the brothers who are workers and neglect the responsible brothers. For a responsible brother to spend all of his time in a church in his locality and suffer is not right. The local church should learn to take care of the needs of the responsible brothers.

Sending Financial Help to Other Local Churches for Their Use

In addition, a local church can also send money to other local churches for their use. Many local churches may have difficulties. Sometimes there are particular hardships, as in the case of Antioch sending money to Jerusalem. When the brothers in Jerusalem had difficulties, the brothers in Antioch sent money to Jerusalem. This is also something that a local church should do. We may hear of special circumstances in a church in a certain locality. As a consequence, we should send them money. The mutual supply among the churches is an important matter. Remember that in the beginning in Jerusalem, many brothers and sisters sold their lands and houses. During the time of famine, Antioch sent money through the hand of Barnabas and Paul. I am glad that the elders in Antioch did not ask, “We wonder whether they have spent all that money. Do the apostles still have anything left over from that sale?” This was not something the other churches did. What was done in Acts was very good. Antioch rose up and sent brothers to take money to Jerusalem to supply the need in Jerusalem. It was at this time that Barnabas came from Jerusalem to Antioch for the purpose of helping Antioch, and Antioch asked Barnabas to take the money and go and help Jerusalem. This is a very pleasant thing.

Giving to Individual Workers

There is another matter. When a local church receives income, there should be money given to individual workers. This is what Philippi did with Paul. When Paul was working in the region of Macedonia and in Thessalonica, the church in Philippi once and again sent money for his use. When we read the book of Philippians, we know that when Paul was in Macedonia and Thessalonica, all of his money came from Philippi. Otherwise, the work could not have gone on. Therefore, we need to help the brothers everywhere to see and help them to learn to give money to the brothers who are workers. The church in Corinth was a declining church; its spiritual condition before God was poor. With respect to the supplying of Paul, they only criticized. Nothing was given. They gave Paul nothing except criticism. Therefore, I think that the churches in various localities should pay attention to how to give money to those who serve the Lord. The churches should pay attention to the aspect of giving to individuals.

Giving to the Work in the Region

I want the brothers and sisters to pay attention to yet another need. The money from all the local churches should be sent not only to the individual workers, but also to the work in the entire region. If our view is not mistaken, the exhortation that Paul gave to the Corinthians was that he expected them to prepare the money to be sent to Jerusalem. At that time there was not just one church that sent money to Jerusalem; the churches in Galatia sent money as well. Galatia is a province, and there were many churches there. Paul exhorted the church in Corinth to gather their money and send it quickly to Jerusalem, just as the churches in Galatia had done. At that time not only was Jerusalem in famine, but Judea was as well. Hence, the money sent to Jerusalem was given not only for the local church in Jerusalem, but also for Judea, the entire region represented by Jerusalem. The money was sent to Jerusalem so that Jerusalem could send it to all of Judea. There is a principle here. Money can be given to a local church for their use.

Even during normal times when the churches are not in difficulty and there are many co-workers in a region, everyone should learn before God to pay attention to the need of all of the co-workers in the region. The local churches need to learn to send the money to the co-workers in the region so that they can distribute it among the co-workers in that region.

I do not know if you are clear that these are things that a local church should do concerning money. What they have received, they need to use for local expenses, for needy brothers, for the responsible brothers, for brothers in the work in other cities, for the needs of other churches, and for the region. (CWWN, vol. 51, “Church Affairs,” msg. 12)

Obeying the Law

We Christians must obey the law and pay taxes, not evade taxes. It is not proper for us to evade taxes in order to save money for the church. A few years ago there was a dispute in a certain locality concerning the funds used in building a meeting hall. After I came back to Taiwan in 1984, I met with the elders, bookkeepers, accountants, and the saints who were involved, and they all felt it was a complicated problem. Therefore, I said that in order to resolve the issue, the church should go through its records and ask a tax authority to assess our records. If we had not paid enough in taxes, we should pay what we owed, and we should gladly pay any fines for delinquent taxes. This suggestion resolved the problem.

If we are careless and do not pay enough in taxes, we must pay the delinquent taxes; we should also be responsible to pay any penalties incurred. In any event, we should not do anything illegal in order to save a few dollars. We must obtain a proper receipt or cash register slip that includes sales tax. This is our Christian testimony to people in the world. (CWWL, 1986, vol. 1, “Three Crucial Matters for the Increase and Building Up of the Church—Begetting, Nourishing, and Teaching,” msg. 20)

 

Discussion:

1.    How to keep material riches and make financial records?

2.    How to distribute the money?

3.    How to open the offering box and how to deal with the offerings?