The concept I want to introduce is "stewardship".  Stewardship is a term that you might associate with a church or religion.  If so, then try another word with the same meaning "manage".  When you become a manager you have responsibility for what you manage, minus the burden of ownership.  This is the concept you need to develop in your life in regard to your money.

You might ask, "If I am the manager or steward of my money then who is the owner?"  God is the owner... He owns it all!  You will find a new freedom to enjoy the benefits of your money more when you understand this concept.  You will also feel free to give your money to worthy causes as God directs.  True financial freedom is the by product of a right relationship with your money.  You will know when you have reached a position of true financial freedom, not when you "have" but when you are able to "give"; to let go. Money is a fantastic tool and has many great uses, but it makes a very bad master over your life.  Your attitude about money will determine how financially free you really are (see Money Management Bible Study - "Releasing The Blessings").  

"If a person gets his attitude toward money straight, it will help straighten out almost every other area in his life."  Billy Graham.

The three main steps to true financial freedom are:

• The first step is to transfer ownership to God (Proverb 11:28)!
• The second step is to trust in and apply God's principles (Proverbs 3:5,6).
• The third step is to maintain balance (Psalm 127:2).

In doing these three things, we should make it the goal and purpose of our life to advance the kingdom of God.  We need to also live in such a way that we can respond to the Lord's direction.  In other words, get out of debt!

The following are a progression of slides showing the source of our money (God) and how the money should be managed.  I call it THE BIG PICTURE.

Slide 1

The slide #1 states that God Owns It All (Psalm 24:1)!

Slide 2

In the Parable of the Talents (Matthew 25:14-30), a talent was a Jewish weight.  One talent of silver would be valued in today's money at $384,000 while a talent of gold would be valued at $5,760,000.  As you read the parable, you will further realize how relatively large the stewardship responsibility was that was given to each of the servants in the story, considering that one days wage at the time was equivalent to a mere $32.  The point here is that each of the servants was given an amount to manage equivalent to his ability.  The question we must ask ourselves is, based on our present abilities, how many talents would you be given to manage?

Slide 3

Slide 3  represents the flow of money from God to us in the form of income.  Our talents, skills, gifts and abilities, all of which are a result of God's work in our lives, determine our income (John 3:27; Deut. 8:18).  The choices we make in how we manage our income are a reflection of our attitude and relationship to money (owner vs. steward).  When we give back the tithe (10%) to God, we acknowledge His ownership.  This in-turn releases His blessings into our lives.  The first recorded tithe was given by Abraham (Genesis 14:20).  He made clear that his offering was to acknowledge that God owns it all.  The reason we tithe is to acknowledge God's ownership and our position as stewards/managers (see more on the tithe below).

Slide 4

To manage our income wisely we must have a budget (see BUDGET).  The number one category in the budget is savings, pay yourself FIRST.  The systematic allocation of your savings will allow you to build a strong financial foundation (see SAVING).  The first step for your savings is to build a small cash reserve in your checking account of at least $1,000.

Slide 5

After the $1,000 surplus is saved, the savings should then be directed towards step #2, the elimination of your consumer debts (see DEBT).  

Slide 6

When your consumer debts are eliminated, your savings can then be directed to step #3 - building an emergency fund equal to a minimum of 3-6 months times your budgeted expenses.

Slide 7

The dashed lines in slide 7 connecting your expenses with the emergency fund, represent that these funds are used as required to satisfy emergency needs after which the emergency fund is replenished to the original amount from your monthly savings surplus.  Once the financial foundation (steps 1,2,3) is established, you are ready to start work on your financial future (steps 4 and 5).  These steps are accomplished simultaneously.  Step 4 insures that you now longer need borrow money to buy things that go down in value (the savings allocation sheet is a part of the budget forms and can be downloaded in the(materials).

Slide 8

With your financial house in order and all of your debts eliminated, you will soon be able to recognize a surplus in your savings above and beyond your budgeted requirements.  From the surplus there are an unlimited number of opportunities that you will have to gain strength financially which will allow you to give more and enjoy all good things that God has given (I Timothy 6:17).

• Tithe and Offerings (Proverb 3:9; Malachi 3:8)
  Giving the tithe acknowledges God's ownership

• Surplus (2 Corinthians 9:6,7)
  The surplus can only be identified with a budget

• Sacrifice (Mark 12:42-44)
  Sacrificial giving requires that you deny yourself

All giving should be done as God leads rather than from guilt.  Giving starts when you accept your position as a steward and acknowledge God as The Owner.  This releases His blessings into your life.  The next step is to become a wise manager and position yourself to be able to identify the surplus (see BUDGET).  Giving sacrificially can then occur if God so leads.

What about the tithe?

More Americans claim to tithe than actually do: 17% of adults claim to tithe while 6% actually did in 2000 and 8% did in 2001.  The proportion of tithers is higher among born again Christians (14% tithed) than among non-born again adults (5%).  Source: Barna Research LTD.

The following is a response to the issue on tithing and Biblical giving by John MacArthur, founder of the Bible-teaching media ministry, "Grace to You". (www.gty.org). John MacArthur's teaching on giving is not the traditional message, but has value. When we give ourselves totally to God, the issue of giving finds its rightful plane in our lives. For more on giving from John MacArthur, see his lesson: "A Biblical Model for Giving".

"Two kinds of giving are taught consistently throughout Scripture: giving to the government (always compulsory), and giving to God (always voluntary).

The issue has been greatly confused, however, by some who misunderstand the nature of the Old Testament tithes. Tithes were not primarily gifts to God, but taxes for funding the national budget in Israel .

Because Israel was a theocracy, the Levitical priests acted as the civil government. So the Levite's tithe (Leviticus 27:30-33) was a precursor to today's income tax, as was a second annual tithe required by God to fund a national festival (Deuteronomy 14:22-29). Smaller taxes were also imposed on the people by the law (Leviticus 19:9-10; Exodus 23:10 -11). So the total giving required of the Israelites was not 10 percent, but well over 20 percent. All that money was used to operate the nation.

All giving apart from that required to run the government was purely voluntary (cf. Exodus 25:2; 1 Chronicles 29:9). Each person gave whatever was in his heart to give; no percentage or amount was specified.

New Testament believers are never commanded to tithe. Matthew 22:15-22 and Romans 13:1-7 tell us about the only required giving in the church age, which is the paying of taxes to the government. Interestingly enough, we in America presently pay between 20 and 30 percent of our income to the government--a figure very similar to the requirement under the theocracy of Israel.

The guideline for our giving to God and His work is found in 2 Corinthians 9:6-7: "Now this I say, he who sows sparingly shall also reap sparingly; and he who sows bountifully shall also reap bountifully. Let each one do just as he has purposed in his heart; not grudgingly or under compulsion; for God loves a cheerful giver." 

Many churches have periodic programs that are designed to get their congregations to make promises to give above and beyond for a period of time.  It might be for a special annual mission offering pledge or as a result of a building program that resulted in excessive debt.  The emotional charge from the pastor is usually Biblically based yet normally aimed at the emotions of the congregation in hopes of creating a feeling of guilt.  In the case of a prospective building program, it is not uncommon for a church to hire professionals to survey the financial capability of the congregation based on the type of jobs, homes, cars and lifestyles to determine what can be expected.  Church building programs are often marketed and sold to a congregation by professionals no differently than any other consumer goods.  

Is God honored when a church is built in His name when the people that are building it are doing so while living lives in contrast to His principles.  For example, should a Christian pledge to give thousands of dollars to a building program when their personal finances are in shambles.  If 70% of all Americans are living paycheck to paycheck with consumer debt exceeding half of their annual incomes, should they agree to take on their fair share of the debt of a new multi-million dollar building program?  Should those in leadership positions in the churches across America encourage their members to give beyond the tithe when they know the sick financial state of their congregations and possibly their own lives? 

It is my belief that it would be much more effective (especially long-term) to address the source of the problem that is to blame for the poor stewardship rather than attempting to find ways to get the congregation to give sacrificially.  The source of the problem is the attitude of the person.  When a Christian finally accepts the concept of ownership/stewardship, he or she will then be able to experience the unlimited financial capabilities of God.  

If God does truly "Own It All" as the Bible teaches, then the focus of the church should be on getting the congregation to seek God  and get their financial house in order BEFORE they are asked to open their checkbooks.   

When asked to give to a special program from faith, it should not mean that you make a pledge and hope that God will honor it but that you seek God before you pledge and then wait for God to meet that pledge.  This is called a "conditional vow".  Our prayer should be, "Oh God, if you would so allow, let me be a vessel and give to this cause."  Instead, the prayer is often, "God, I am going to give $xxxxx in faith, please bless my offering."

Let me give you a personal example.  We were once members of a church that was asking the membership to make a three year pledge towards a multi-million dollar building program.  As a steward, I knew that all I had and could possibly give was dependant on God.  Believing that God did "Own It All", I knew that my job was to ask God what amount He would allow me to give.  

Knowing that I was merely a channel or vessel, I began to ask, "Why can't God just give the entire amount needed for the building program through me?"  After I thought about it, I realized that the barrier would not be God but rather my ability to let such a large amount of money pass through my hands.  I decided to make a pledge that would allow God to use me to the limits that He knew I was capable ("according to each ability").  I made a pledge that was within my budget and in addition a  "conditional vow" that stated that I would give one-half of any increase in my income toward this project.  My commitment was to continue this pledge until I reached what at that time seemed to me to be a very large amount of money or until the three years had ended, whichever came first.  

I then waited and watched to see how God might use me.  Events and circumstances during the next twelve months allowed me the opportunity to understand more clearly the meaning of the phrase "God Owns It All".  The figure that I had pledged to give over the next three years was met in less than twelve months.  God proved himself to me to be a God with limitless resources.  This was obviously a faith building experience that has allowed me to expand in my giving over time.

The main problem in our society today that prohibits most Christians from being able or willing to hear God in the area of giving is the result of their own poor money management practices.  It all starts with the commitment to start taking small steps towards getting your financial house in order.  All giving is a blessing.  Just as a little child gets excited when his or her parent lets them put the money in the offering plate, so should we be excited when God allows us the privilege and the blessings that follow as a result of doing the same with His money (2 Corinthians 9:6,7).

"If therefore ye have not been faithful in the unrighteous mammon (money), who will commit to your trust the true riches?"   Matthew 16:11