Biblical Perspectives on Financial Stewardship from 2 Corinthians 8

Budgeting and Internal Controls are perhaps not the favorite topics related to financial stewardship in the local church. Raising money for foreign missions, funding and watching the completion of mission projects, and the joy and satisfaction of watching others receive blessings are far more appealing in our local church financial discussions. However, without Budgeting and Internal Controls, the local church runs the risk of failing to meet their full giving potential, and in even worse cases, damaging their credibility and bringing reproach upon Christ’s Bride—the Church.

While the Bible may not specifically address topics such as Budgeting and Internal Controls, the Bible is full of wisdom and insights on how we might faithfully steward the resources the Lord has given His Church. The following is an attempt to lay a biblical foundation for the importance of implementing Budgeting and Internal Controls in the local church context, and beyond. It is also an attempt to illustrate several key principles of biblical financial stewardship. This foundation will serve as the basis for specific discussions on Budgeting and Internal Controls, which are forthcoming.

              In 2 Corinthians 8, we find a very interesting story about a group of local churches in Macedonia, with whom the Apostle Paul was connected. They had a living faith that led to supernatural zeal to sacrificially give for the benefit of Christian believers in Jerusalem, who suffered financial marginalization due to their faith in Christ in an overwhelmingly Jewish economy. The Apostle Paul shares this astonishing story with the local church at Corinth to encourage them to return to their planned giving and share the burden of the Church-at-large. Then, the Apostle Paul goes to great lengths to illustrate their stewardship and accountability in distributing the gifts that were given, showing us that stewarding the gift is just as important as giving the gift.

              We, too, are called to be people of a living faith. Biblical stewardship empowered by a living faith is not just about finances, but finances are important and help drive the mission of the local church. This type of living faith affects our giving and our stewardship. This living faith challenges our understanding of money. Whose money is it? What should this money accomplish? Why are we entrusted with this money? How can we serve even if we have little money? Why do hindrances to serving freely arise when there is more money? How do we steward this money? How do we protect the sacrificial gifts others have faithfully given? How do we maintain integrity as we handle this money? Does it matter how we steward this money? Is anyone watching?

              If you haven’t read 2 Corinthians 8, or if it’s been a while since you’ve read it, I would encourage you to pause here and read this chapter before continuing.

              There are several key principals in this chapter that I believe are valuable for our discussion of budgeting, internal controls, and stewardship of financial resources in our local churches.

We are called to serve Christ in a way that brings Him glory and honor.

              In 2 Cor 8:23, the Apostle Paul states, “As for Titus, he is my partner and fellow worker for your benefit. And as for our brothers, they are messengers of the churches, the glory of Christ.” (ESV) Here, the Apostle Paul is speaking about the brothers who will accompany the financial gifts and administer (minister) them among the local churches in need. Paul’s description of these brothers, “…messengers of the churches, the glory of Christ…” is a genitive chain (in Greek grammar) describing who the brothers are. Typically, in a genitive chain, each successive genitive describes the previous noun. If we ask, “who are these brothers?”, Paul responds, “they are messengers of the churches.” If we ask, “what kind of messengers are they?”, Paul responds, “they are the kind of messengers that bring glory/honor to Christ.” We can visualize the succession of these nouns, with the last noun the pinnacle, like this: Brothers <-- Messengers <-- Glory-bringers. Ultimately, the primary role of these brothers is not to be messengers of the Church. The primary role of these brothers is to bring glory/honor to Christ.

              As we seek to be good stewards of all the resources the Lord has placed in our trust, may we be known as the kind of stewards that bring glory/honor to Christ. This should really cause us to pause and consider all that we do. If we believe that Jesus is Lord, and that we are a part of His Body, the Church, then how can we do anything that could potentially bring dishonor or reproach upon His Body, and ultimately upon Him? We should stand in reverent fear before our Lord Jesus, seeking to steward our financial resources only in ways that will bring Him glory/honor. This also means that we are intentionally rejecting poor stewardship. Intentionality is a major aspect of stewardship, and we will address this topic later. As we serve such a Precious King, and as we administer (minister) such precious resources we owe no less than our absolute best attempt in stewardship.

Biblical Financial Stewardship should have purposefulness, structure, and the flexibility of being Spirit-driven.

              In this passage, we see the importance of structure and purposefulness in biblical financial stewardship. The Apostle Paul refers to Titus serving as a helper in the collection of financial resources for the needy local churches (vs. 6). He was a steward for this effort. In vss. 16-24, which we will discuss in more detail later, we see a rigorous structure in place to ensure the financial resources would be administered (ministered) faithfully and with integrity. We see in vss. 10-15 a call to the Corinthian Church to rekindle the grace of giving financially that they started a year prior.

              As the Church, sometimes we lose our purpose. This could be for a variety of reasons, but the reality is that both intentional purposefulness and structure can be a tremendous aid in remaining faithful to our calling to be good stewards. In vs. 10, the Apostle Paul states that the Corinthian Church not only began this work, but “desire[d] to do it.” Desire sometimes needs to be rekindled. However, desire by itself does not accomplish the task desired. Desire needs action and action needs structure to stay on course.

              Desire also needs to be stewarded. Any church can desire the good things of Christ and any church can desire to do the work Christ has given to them. However, what happens when the church’s desire shifts from Christ’s desire? In vs. 9, the Apostle Paul states, “For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sake he became poor, so that you by his poverty might become rich.” We see in this verse that Christ’s desire was to serve His Church sacrificially, so that His Church might be divinely enriched. Christ didn’t become poor financially so the Church could become rich financially. Rather, Christ became poor by laying down His life, so that His Church might become spiritually rich by the same Spirit of God that raised Christ from the dead (Rom. 8:11, Eph 1:15-23). When the Church remains focused on imitating Christ, becoming poor so that others may be rich, it will stay on purpose. This, of course, isn’t just about financial stewardship. This is about the entirety of the life of the local church. Why does the local church exist? What impact will the local church have on its community? What will the local church pour out so that those who receive will be enriched spiritually, physically, mentally, emotionally? The purpose of the Church is far greater than just finances, but finances are one component that drives the action of the Church. Therefore, we must be purposeful and implement sound structures to guide our financial stewardship in a way that will ensure the local church becomes poor so that others may become rich. Again, this is not to say the local church must become financially broke so that others become financially rich. Rather, it is to say the local church must follow in Christ’s example, so that others may be spiritually enriched.

              Just as the Church needs purposefulness and structure to ensure biblical financial stewardship, it also needs to have the flexibility of being Spirit-driven. To me, the most shocking aspect of 2 Corinthians 8 is the description of the Macedonians’ posture toward biblical financial stewardship. In verses 1-5, we read about, in my view, one of the greatest dichotomies described in the Bible. The Apostle Paul states, “for in a severe test of affliction, their abundance of joy and their extreme poverty have overflowed in a wealth of generosity on their part” (vs. 2). How can it be that from a severe test of affliction arises an abundance of joy? How can it be that from extreme poverty arises an overflow of generous financial giving? I believe this can only be from the empowerment of the Holy Spirit in the believers’ lives as individuals and as a corporate body. They were not only unified in their own hearts toward the mission of Christ, but they were unified corporately toward the mission of Christ. One person’s giving wouldn’t overflow in a wealth of generosity, as is described in this passage. But many people, united to Christ individually and corporately, empowered by the Holy Spirit, can accomplish much.

Further, in spite of the Apostle Paul’s reluctance to take this extraordinary financial offering from the Macedonian churches, the churches “begg[ed them] earnestly for the favor of taking part in the relief of the saints…” (vs. 4). The word “earnestly” comes from the Greek, Paraklesis, which has a range of meanings including encouragement, exhortation, appeal, request, comfort, and consolation. In this context, it is clear the Macedonian believers are strongly appealing to Paul. Further, this word is very closely related to the Greek word, Paraklete, which is often used in reference to the Holy Spirit, the Advocate, Counsellor, and Helper. The word “favor” comes from the Greek, charis, meaning grace, good will, loving-kindness, and favor. This is the same word used to describe the grace of God, or the grace we find and receive in Christ Jesus.

              The Macedonian churches were not just seeking to join in an offering for the needy churches, they were seeking to participate in the grace of Jesus to the needy by pleading for an opportunity to provide comfort. They were responding to the needs of their brothers and sisters in Christ in a way that illustrates the empowerment of the Holy Spirit. They were moved with compassion to help. They were unbothered with their own needs. They were selfless and sacrificial. They were led by the Spirit.

Biblical Financial Stewardship should be a spring that freely flows in times of abundance and in times of absence, in times of tranquility and in times of trial.

              We saw how the Macedonian churches responded to the needs of others, even though they were facing their own severe trials. The Apostle Paul explains in verses 13-15 that this type of trusting stewardship should be the norm, not the exception. One local church should not always feel the burden of biblical financial stewardship, while another church always reaps the benefit of the same. Instead, there is an implied reality in this passage that a local church will not always experience the good times that permit them to pour out financially. Therefore, the flow of biblical financial stewardship changes as the need changes. Today, one local church may be blessed to give. Tomorrow, the same local church may be blessed to receive.

              However, I think there is an opportunity here for radical faith. We have all heard the adage that we can’t “outgive God.” I believe that is true. If we purpose to only give when we “feel” we are in an abundant and tranquil position to do so, we may miss an opportunity to experience God’s provision in times of absence and trial. Instead, what if we purposed to stay the course with our biblical financial stewardship: giving when it seems like we should retain, pouring out when it seems we should bottle up, remaining steadfast when it seems we should alter our course? What might happen if we “turn on” the spigot of our local church’s biblical financial stewardship and refused to turn it off when it seems like all is dried up? Could it be that there is an opportunity for the Lord to show us that He will always faithfully provide? Biblical financial stewardship is not reckless, but it is trusting. It’s a recognition that if God’s Spirit is at work in our local church to drive us toward stewardship even in our lack, His Spirit is also at work in another local church to drive them toward stewardship in their abundance.

Biblical Financial Stewardship is a ministry.

              The English word, “minister,” can easily be traced back to the Latin words, “minus” meaning less than or subordinate, and “ministri” meaning inferior or servant. In the Church world, we often identify a minister as a pastor, assistant pastor, church denominational leader, etc. If we were to create a general list of functions or activities that a minister or a pastor might do, we would include preaching and teaching from God’s Word, seeking to lead people to Christ-likeness, praying, visiting the sick, needy, poor, incarcerated, leading worship services, and the like.

These functions don’t immediately jump out as being functions of a person that is inferior, subordinate, or less than. However, it is not just the function of a minister that is being defined in this way, it is also the posture or attitude of the minister that is being defined as inferior, subordinate, or less than. In following the example of our Lord Jesus, true ministers of the Church willingly take a servant’s posture toward all in their care: people and resources. While we typically think of a minister as having an official position and title, biblical ministers do not need official positions or titles to serve the Church. Biblical ministers can also be lay people who have no title or position, but seek to serve with humility, bringing God’s Light into places of darkness.

Biblical financial stewardship is less about being “in charge” of the financial resources, and more about humbly serving those who give the financial gifts and those for whom the gifts are given—the receivers of the Spirit of Christ in us being poured out for others. In 2 Corinthians 8, we see this powerfully illustrated by the actions and attitudes of Titus and others. In 2 Corinthians 8:1, the Apostle Paul references the “grace of God that has been given among the churches of Macedonia…” This grace, or charis, is the same grace mentioned earlier. However, this time it is in reference to what God was doing through the local churches in Macedonia. God works through His people to bring about holy-changes that lead His people closer to Him. Said differently, God’s grace working in His people brings about discipleship, sanctification, and Christ-likeness. God’s grace at work in the local churches in Macedonia was bringing about a holy-change: leading them from the anguish of their “severe test of affliction” into an “abundance of joy,” and giving them “holy eyes” to look past their perceived limitations of “their extreme poverty” to see how God can bring about an “overflow [of] wealth of generosity.” When human need is met with faithful sacrifice, God will be glorified, and man will be blessed beyond comprehension.

It was this same grace that Titus was urged to seek to complete among the Corinthians in vs. 6. Going back to our identification of a minister’s duties and posture, Titus was tasked with leading the local church at Corinth into Christ-likeness by helping them trust the Lord enough to grab ahold of this grace of sacrificial giving, knowing that the working of this grace in them would far outweigh the temporary pain of sacrificially giving. For the local church in Corinth, the pain of sacrificially giving was, perhaps, magnified by their abundance (vs. 14). This is why God’s grace at work among us is so important. It typically requires God’s grace working holy-changes in us to lead His people into uncomfortable places. Yet, we are reminded that it is only when we die to ourselves that we may live to Christ and bear much fruit (John 12:24-26).

At the end of the chapter, we find Titus ministering in a different way along with the Apostle Paul and others. In vss. 16-24, we see these godly men “ministering” or “administering” the financial resources given by the Macedonian churches and others, for the benefit of those suffering great need. In vs. 19, the Apostle Paul states they were “carry[ing] out this act of grace that is being ministered by us, for the glory of the Lord himself and to show our good will.” The word ministered comes from the Greek, diakoneo, meaning servant, attendant, minister, waiter, etc. Again, we see the same word in vs. 20, “[w]e take this course so that no one should blame us about this generous gift that is being administered (diakoneo) by us…”

This serving, attending, ministering was necessary to appropriately steward the financial resources given in good-faith, through God’s grace, to serve His people. Notice the attitude and posture of these men ministering these financial resources. To travel great distances with large amounts of money from Macedonia south to Corinth, then across the Mediterranean Sea, and across land to Jerusalem to deliver the gift to those in need, was dangerous and laborious. They would have faced the general dangers and challenges of travelling, along with the added danger of being robbed. It would have taken a lot of effort, sacrifice, and time to make this journey—a journey entirely for the benefit of others.

Notice, too, the fact that they were ministering this “act of grace.” They were not just taking care of the transport and distribution of financial resources, they were stewarding God’s grace-act, too. God’s grace required the local churches to act by giving sacrificially, and God’s grace requires others to act by stewarding well the faithfulness of others, not taking it in vain. How can we preach or teach on biblical financial stewardship to our congregations, if we will not yoke ourselves to the awesome responsibility for stewarding that very grace God is working in others? It may seem that the only impetus is upon the congregation responding with giving. We gauge this by counting the offerings, giving reports on how much was received and how much is still needed, and we continue to encourage the giving. As we should. However, it is in the back offices of the church, the ministry, the denomination, where most people do not see, that a posture of humility, servanthood, and ministry should exceed the faithful giving in public. We should not afford a place of darkness and secretness in our biblical financial stewardship, seeing as we are not just handling money, but we are attending to the grace of God at work among His people. What an awesome responsibility. The Apostle Paul humbly explains in vs. 21 that the ministry they are doing is “in the Lord’s sight.” May we be found just as faithful in our stewardship in the back offices as we expect to find our congregants in their giving. The Lord is watching.

Biblical Financial Stewardship is intentional.

              Like any good work, biblical financial stewardship doesn’t happen accidentally and without effort. It requires an intentional focus to faithfully steward the resources the Lord has provided His people. Biblical financial stewardship requires attention to what is done, how it is done, for whom it is done, and it is open to and unafraid of appropriate scrutiny.

              In vss. 20-21, the Apostle Paul states, “We take this course so that no one should blame us about this generous gift that is being administered by us, for we aim at what is honorable not only in the Lord’s sight but also in the sight of man.” We will address the “course” that was taken by Paul and the other brothers in a moment. For now, let us take note of the phrase, “for we aim at…” The word aim is from the Greek, pronoeo, meaning to foresee, to provide for, think of beforehand, take thought for, or care for a thing. This word implies two things: first, these men considered serving in an honorable way before God and man as a worthy endeavor, second, these men took intentional, thoughtful action to ensure that their serving would attain those aspirations.

              Paul, Titus, and the other brothers intentionally sought out a course of action that would allow them to steward these financial resources in a way that would be honorable before God and man. What was that course? First, the people involved in the collection, transport, and distribution of these financial resources were earnest—from the Greek, spoudaios, meaning very diligent or zealous (vss. 16-17, 22). These men were serious and devoted not only to stewarding well these financial resources, but to serving the Lord and the local churches. They were fully committed; they were not half-hearted in the ministry. Because this was a ministry for the benefit of the “other,” they were not seeking their own gain. They were zealous to be poured out for others, following in Christ’s example—becoming poor so that others may be enriched (vs. 9).

              Second, these men were well known among the churches and by the Apostle Paul (vss. 18-19, 22-23). The men tasked with stewarding these financial resources were not newcomers to the Church. They had been tested, found trustworthy, and they were proven faithful. With biblical financial stewardship being such a large part of the mission of the local church, it is not a function that can be taken lightly or casually assigned. The risks, temptations, and potential fallout of fraud are so great in the Church’s financial life, that there is no excuse to giving biblical financial stewardship duties to anyone that is not qualified, vetted by the local church or ministry, and that will not submit themselves to appropriate scrutiny.

              Finally, intentionally seeking or aiming for biblical financial stewardship, necessitates the intentional rejection of any practice that would jeopardize the goal of doing “what is honorable not only in the Lord’s sight but also in the sight of man” (vs. 21). If one is aiming at a target, they are both intentionally seeking to hit that target while also intentionally seeking not to hit everything else. There can only be one goal in ministering the financial resources the Lord has given to His Church, faithfully stewarding these resources for His glory, and faithfully pouring out so that others may be enriched.

              If we seek to have integrity in our biblical financial stewardship, we will also seek to shun, dispel, and reject corruption. If we seek accountability in our biblical financial stewardship, we will also seek to shun, dispel, and reject all attempts to refuse appropriate scrutiny and visibility. If we seek faithfulness and selflessness in our biblical financial stewardship, we will also seek to shun, dispel, and reject all selfish motives and pretenses.

              Every decision we make is also a decision not to make the opposite. This means that if we do seek selfish motives in our biblical financial stewardship, we are in fact refusing and rejecting God’s grace at work among us, the way it was at work with the Macedonians and the Corinthians. We cannot be God’s faithful stewards when we reject His Spirit at work within us.