1. MANAGING CHURCH RESOURCES LOCAL CHURCH LEADERS TRAINING
DAN AGWENA
ASSISTANT
TREASURER
ECD
SEPTEMBER 21-27, 2016

2. 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).

3. 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).

4. 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).

5. 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.

6. “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).

7. 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.

8. “Many manifest a needless delicacy on this point
“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.

9. “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).

10. The Bible emphasizes the ownership of all things by God
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).

11. 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.

12. 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.

13. Based on biblical principles and the inspired counsel of Ellen G
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.

14. 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.

15. 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.

16. The total tithe is shared among the
organizations as follows:
General Conference %
The Division %
Union %
Retirement fund %
Bursary fund %
VOP %
AMC %
Filed/Conference %

17. 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.

18. 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.

19. 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.

20. 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.

21. 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%

22. 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.

23. 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.”

24. 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.

25. 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.

26. 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%).

27. 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.

28. When following the calendar of offerings, different church departments/services are receiving the proceeds of the offerings of a particular Sabbath.

29. 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.

30. The main portion of offerings is used to maintain the church building
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.

31. 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.

32. 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)

33. 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).

34. 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.

35. 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).

36. 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).

37. 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).

38. 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.

39. 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.

40. 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.

41. 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.

42. 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

43. 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.

44. 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.

45. 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.

46. 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.

47. 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.

48. 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

49. 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).

50. Cont… i) Supplies register
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.

51. 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.

52. 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.”

53. 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.”

54. 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.”

55. 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.

56. 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).

57. 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.

58. 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.

59. 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.

60. 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

61. 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.”

62. 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.

63. 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.

64. 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.”

65. 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.

66. 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.

67. 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!

68. 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.

69. 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 and check it for accuracy. Be sure to dispute any errors.

70. 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.

71. 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.

72. 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.

73. 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.

74. 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).

75. 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 of The Apostles P.g. 96)

76. 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.”

77. 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.”

78. “The earth is the Lord’s, and all the treasurers it contains
“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.

79. 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.