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24. Stewardship

  1. Biblical principles
  2. No single word or a passage in the Bible to outline this as a doctrine. It is based on a principle.
  1. Old Testament concept of “majordomo”:

a)Genesis 24:2 Eleezer was “the oldest servant of his house, who ruled over all that he [Abraham] had”

b)Genesis 41;40  Joseph was over the house of Pharaoh.

c)Potiphar entrusted Joseph as “overseer” in charge of all he had (Genesis 39:4)

  1. Jesus – is the example of God’s perfect steward:
  • John 5:36; Luke 19:10; Ephesians 1:10  coming to restore the lost piece of cosmos, and to administer God’s Plan of Salvation.
  • Parables of Jesus illustrate the Stewardship model:

a)The Generosity of God

  1. The Son’s Request — Matthew 7:9-11; Luke 11:11-13
  2. The Lost Sheep — Matthew 18:12-14; Luke 15:4-7
  3. Workers in the Vineyard — Matthew 20:1-16
  4. Wedding Banquet — Matthew 22:2-14
  5. The Moneylender — Luke 7:41-43
  6. The Friend in Need — Luke 11:5-8
  7. The Great Banquet — Luke 14:16-24
  8. The Lost Coin — Luke 15:8-10
  9. The Prodigal Son — Luke 15:11-32

b)The Value of the Kingdom of God

  1. The Hidden Treasure — Matthew 13:44
  2. The Valuable Pearl — Matthew 13:45-46
  3. The Cost of Discipleship — Luke 14:28-33

c)The Proper Use of Money

  1. The Rich Fool — Luke 12:16-21
  2. The Shrewd Manager — Luke 16:1-8

d)The Charge to Faithful Stewardship

  1. The Faithful and Wise Servant — Matthew 24:45-51; Luke 12:42-48
  2. The Talents/The Minas — Matthew 25:14-30; Luke 19:11-27
  3. The Sheep and Goats — Matthew 25:31-46
  4. The Tenants — Matthew 21:33-44; Mark 12:1-11; Luke 20:9-18
  5. The Watchful Servants — Mark 13:34-37; Luke 12:35-40
  6. The Master and His Servant — Luke 17:7-10
  1. 500 verses in the Bible on Prayer; 2350 on handling money and possessions!
  1. Matthew 17:24-27 teaching of Jesus suggests that “sons are exempt” from paying tax.
  1. Stewardship = Responsibility for what is given, and has its origin in Creation. God has given people “dominion over” all created (Genesis 1:26,28) As all that exists belongs to God, we can claim no ownership, (Psalm 24:1) but only responsibility for administering.
  1. Stewardship has limits. Steward has no right to use owner’s goods without reference to owner’s will. The original sin was breaking the limit of God’s Will. Whatever we do in our use must be in agreement with the owners will.
  1. New Testament of “management over the house” – oikonomia continues and expands it.
  • 1st Corinthians 9:17 “…if I do this willingly, I have a reward; but if against my will, I have been entrusted with a stewardship.”
  • Ephesians 1:10 “with a view to an stewardship/plan suitable to the fulness of the times, that is, the summing up of all things in Christ”
  • Ephesians 3:2 “Surely you have heard about the administration/stewardship of God's grace that was given to me for you,”
  • Ephesians 3:9 speaks of “making all see what is the stewardship of the mystery, which from the beginning of the ages has been hidden in God”
  • Colossians 1:25 “of which I became a minister according to the stewardship from God which was given to me for you,”
  • 1st Timothy 1:4 “…not to devote themselves to myths and endless genealogies. These promote controversies rather than God's work/stewardship, which is by faith.”
  • The work of an elder/bishop is described as “Steward” (Titus 1:7)
  • 1 Peter 4:10 As each one has received a gift, minister it to one another, as good stewards of the manifold grace of God.
  • 1st Corinthians 4:1-2 ...the ministers of Christ, and stewards of the mysteries/sacraments of God. Moreover it is required in stewards, that a man be found faithful...
  1. NT stewardship implies Gospel as the resource and wealth to be administered. Money, time, possessions, everything else comes under the “umbrella” of the Gospel & Salvation!

Church’s mission is to distribute Plan of Salvation, to administer God’s Gospel to the world.

Church community does not exist for itself, but for sharing the Grace of God with a needy world, addressing concrete situations and real needs of people, both spiritual and material.

Stewardship of God’s Grace is the Eternal Gospel distribution (Revelation 14:6-12)

  1. Gospel Stewardship is in the Great Commission: “Go and make disciples!” Matthew 28:19-20
  1. 1st Corinthians 9:16  Paul ends his stewardship theology with recognition of obligation: “necessity is laid upon me; yes, woe is me if I do not preach the gospel!”
  1. Apostle Peter challenged believers of this duty to be always prepared to give “apology”/answer, declaring the wonderful works of God (1st Peter 2:9,12; 3:15)
  1. Practical Implications and Teachings:
  2. Tithing:Ownership truth was reinforced after the Edenic fall by tithing principle of possession and finances. In the days of Abraham the tithing was known practice.

a)Tenth is given to the priest of God Most High (Genesis 14:18-20) voluntary, choice.

b)Jacob asking God’s blessing is promising to return tenth (Genesis 28:22) covenantal.

c)Holiness Code requires 1/10 as holy unto the Lord (Leviticus 27:30)

d)Annual income was tithed (Deuteronomy 14;22)

e)Even after exile tithing was practiced (Nehemiah 13;12)

f)Prophets considered withholding tithe as robbing God (Malachi 3:8-10)

  1. Use of tithe:

a)For inheritance of Levites for their service (Numbers 18;21)

b)2nd tithe was collected (Deuteronomy 12:17-18; 14:22-27)

c)3rd tithe was collected every 3rd year (Deuteronomy 14:28-29)

d)Jesus agrees that tithing ought to be done, without neglecting other matters (Mat.23;23)

  1. Offering:

a)Additional gift (Deuteronomy 16:17), given by free will, prompted by a loving disposition from one person to another (Esther 9:22)

b)Call to worship included call to bring offering (Psalm 96:8)

c)David’s worship acknowledges that even offering is God’s ownership (1st Chron.29:14)

d)God is the model of giving (James 1:5)  giving to all

  1. Apostolic teaching:

a)2nd Corinthians 9:6-13Paul develops theology of giving: “He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.And God is able to make all grace abound toward you, that you, always having all sufficiency in all things, may have an abundance for every good work. based on God’s righteousness!

b)2nd Corinthians 8:12  Paul teaches that giving is acceptable according to “what a person has, not to what one does not have.”

c)1st Timothy 5:8  provision for the family and one’s own household is primary!

d)Paul appeals for financial support of the Gospel Work:

  • Quoting Jesus: Luke 10:7; Matthew 10:10  “labourer deserves wages”
  • Encouraging to honor elders (1st Timothy 5:17-18), citing OT dictum: “don’t muzzle an ox when it’s treading the grain” (Deut. 25:4; Numb. 18:21; Nehemiah 12:44-45), and stating this as commandment: (1st Corinthians 9:11-14) “those who proclaim the gospel should get their living by the gospel”
  1. Church, a Corporate Body of Christ, is to follow the model of stewardship:

a)begin with realizing the riches of Glory deposited by God into the Church:

  • Colossians 1:24, 27 To whom God would make known what is the riches of the glory of this mystery among the Gentiles; which is Christ in you, the hope of glory.
  • Colossians 2:2 My purpose is that they may be encouraged in heart and united in love, so that they may have the full riches of complete understanding, in order that they may know the mystery of God, namely, Christ.

b)Our life, conduct, use of resources in a responsible manner, giving account to God alone.

c)Stewardship of Life  health preservation and restoration  health message and lifestyle.

  • 1992 statement “Guidelines on Abortion” from the GC recognizes “prenatal human life as a gift from God that must not be thoughtlessly destroyed.” Permitting “abortion for the most serious reasons.” Stating that the church “does not serve as conscience for individuals, and only provides guidance.”
  • 1992 statement “Care for the Dying” from GC addresses the issue of offering life-extending medical intervention. Strongly stating that we “do not practice ‘mercy killing’ euthanasia or assist in suicide. Or intentional taking life of a suffering dying person”

d)Care for the planet 

  • Whole creation has been affected by human sin, we carry responsibility (Romans 8:22)  even creatures are awaiting redemption. Our duty for finishing the work is before whole creation.
  • Land itself must rest (Lev.25:2-7). Israel was penalized for raping the land of rest. Even fruit-trees were to be cared for (Lev.19:23-25)
  • God will personally deal with those who are destroying the earth (Revelation 11:18)
  • Simple living, reducing waste, greed, recognizing that resources are finite, leads the church to promote vegetarianism, healthful and simple living, to increase availability.
  • 1992 – official statement issued by the General Conference “Caring for God’s Creation.”

e)Abilities, talents, skills  (Exodus 31:2-6) every gift and talent are from God. Spiritual gifts are added as a bonus for the benefit of believers. Our use of it is to bring Glory to God.

f)Children – future generation is to be taken care as the “inheritance from God” (Psalm 127:3) Responsibility is laid on parents for the “flock given” (Jeremiah 13:20). Hence, Christian Education is our Stewardship duty. Isaiah 54:13 makes it responsibility of the whole community of faith.

  1. Historical Overview
  1. Judaism eroded the theology of gratuity giving. It became “prosperity bargain” give to receive, or giving to earn, or to pay penance  Wisdom of Sirah 3:30 “almsgiving atones for sin” Tobit 4;10; 12:8-10 “charity delivers from death, and keeps one from entering darkness.” Even Malachi 3:10 is interpreted as “testing God to give hundredfold.” In the time of Jesus “tithe-giving” became vogue of loyalty, and status quo of fellowship. Non-tithers were considered “second-class.” Tithe giving was not obligatory, but even in Diaspora Jews set aside their tithe for the Temple.
  2. Apostolic teaching about “Christ becoming poor so by His poverty we may become rich” (2nd Corinthians 8:9; Philippians 2:5-8) was inviting believers to “live in Christ” (Philippians 1:21) by giving away their wealth for the poor (Acts).
  3. Church Fathers of the 2nd century returned to pre-Christian Wisdom literature. Clement of Rome in his letter to Corinthians 2:16 says: “alms lighten the burden of sin.”
  4. Irenaeus (130-200) opposed tithing: “those who received liberty” no longer are taxed...... but set aside ALL their possessions for Lord’s purposes, bestowing joyfully and freely all their property!” (Against Heresies 4.18.2)
  5. Tertulian  “giving is not to be compulsory, but voluntary..for piety’s deposit fund”
  6. Epiphanius (320-403)  “tithing is no more binding than circumcision or Sabbath”
  7. Ambrose of Milan (340-397)  spoke in restoration of tithing as the “deserved of God”
  8. Augustine (354-430) maintained that good Christian must pay tithe, in order to exceed the righteousness of Pharisees (Matthew 5:20)
  9. 576 A.D. Council of Tours ordered all Christians to pay tithe.
  10. 585 A.D. 2nd Council of Macon ordered excommunication for those who refused to pay tithe.
  11. Medieval understanding of salvation by merit shifted motive for giving as bargain for salvation. For payments were required: for marrying, burying, confessing, mass for dead soul. As a state church distinction between taxes and tithes disappeared.
  12. Charlemagne (742-814) divided tithe in 3 parts: clergy, poor, church structure and administration. Penalties were enforced for those who failed to pay.
  13. 787 A.D. Civil law in England demanding payment of tithe.
  14. 1295 A.D. law ordered tithes to be paid on the gross value of all crops, milk, animals, even bees.
  15. Reformation did not break Church/State union, and continued imposing tithe by the state. In 1555 when Lutheranism was legalized in Germany the State collected tithe for the church ministry, schools and care of the poor.
  16. First to speak against tithing and in favour of voluntary giving was Zwingli (1484-1531) in Switzerland, followed by Anabaptists, Quakers, English Separatists – minority groups.
  17. Roman Catholic counter-reformation Council of Trent (1545-1563) declared payment of tithe due God and excommunicated all who refused to pay tithe. Only the French revolution brought tithing in the RCC to an end.
  18. In the 1800s American trend of separating church and state proved traumatic to churches financially, forcing to re-examine the apostolic model of giving. To survive churches tried fundraising methods (pew rentals, bazaars, suppers, games, lotteries) – just to realize that it was even worse morally than the pre-reformation “taxation” model. In 1920 29 denominations came together to form the United Stewardship Council (since 1950 known as the National Council of Christian Churches (NCCC).
  1. Adventist understanding of Stewardship
  1. In 1859 Systematic Benevolence plan was developed (Sister Betsy) – proportional taxation on property of church members.
  2. January 6, 1863, before the formation of denomination the Review and Herald suggested one tenth of income as a minimum contribution, based on the model of “children of Israel.”
  3. April 6, 1876 the General Conference adopted resolution stating that it is a “duty of all brothers and sisters, whether connected with churches or living alone to devote one tenth of all their income to the cause of God.”
  4. Current working policy states that the tithe is for “the work of the ministry and Bible teaching, conference administration in the care of churches and field outreach “ but is not to be “expended for debt paying or building operations.” (V 05 05)
  5. Local churches submit 100% tithe to the Conference, who submit 10% to the Union, who in turn send 10% to the Division, and 13 divisions support with 10% the General Conference (2000 formula).

90% = Conference; 9%=Union1% = Division of GC.

  1. 1966 General Conference Stewardship Department was established to assist churches in promoting awareness. 2nd tithe suggested as freewill offering for other church projects and ministries. Trend of giving has been declining since 1960, from 6% to 2.3% in 2000 compared to the income of citizens.
  2. 2000  worldwide assets exceeded $27 billion.

a)$6 - healthcare institutions

b)$6 – church properties

c)$5 – conferences infrastructure

d)$2 – educational institutions

e)$1 – Adventist associations

f)$1 – primary schools

g)$230 million – publishing houses and book retailers

h)$200 million – food industry

i)$51 million – media centres

Highest per capita membership contribution $1,222 annually per member, compared to Church of Nazarine $1004, Pentecostal Assemblies $931, Episcopalians $929, United Methodists $571; Southern Baptists $529.

If Adventism would be a country, its global income would rank it 152 out of 208 by the World Bank.

  1. 2004 a “Use of Tithe Study Commission” established at the world church's Annual Council meeting. Work is still in progress, looking specifically at how tithe is used by the denomination. The current system ahs been established and not revised since 1889. Concern is raised as the tithe is taken out of the hands of the local congregation, and members have no say in the disbursement of funds, meeting their own local expenses through separate offerings to the Budget.
  2. 1995 survey was conducted by the North American Division, revealing that 40% of people divert tithe partially to the local budget or students aid funds. Only 50% approved how the conference and administration disburses money. 79% of those born before 1933 paid tithe on the gross income. Only 29% of those born after 1977 paid on the gross. Average tithe paying in congregations is about 35%. (Monte Sahlinreport)
  3. 2005, Adventist pastor and businessman Claude Richli's introduces the “Global Tithe Index report” as an "objective yardstick" to measure faithfulness and trace developments in giving. By comparing each country's Gross Domestic Product (GDP) per capita with tithe per capita -- or how much the average Adventist returns in tithe every year -- the GTI formula accounts for currency exchanges and "economic disparities" among countries to indicate where the church is best supported. A GTI ratio close to 1 suggests a country's members are by and large faithful. Example: Mexican Adventists return a "remarkable" 78.6%, while other Latin American countries lag: Peru = 47.3%, Belize = 13.3%
  1. Ellen G. White on tithe and stewardship:
  2. (1882-1889). Testimonies. Vol.5 p.149 “Voluntary offerings and the tithe constitute the revenue of the gospel. Of the means which is entrusted to man, God claims a certain portion-a tithe; but He leaves all free to say how much the tithe is, and whether or not they will give more than this. They are to give as they purpose in their hearts. But when the heart is stirred by the influence of the Spirit of God, and a vow is made to give a certain amount, the one who vowed has no longer any right to the consecrated portion. He has given his pledge before men, and they are called to witness to the transaction. At the same time he has incurred an obligation of the most sacred character to co-operate with the Lord in building up His kingdom on earth. Promises of this kind made to men would be considered binding. Are they not more sacred and binding when made to God? Are promises tried in the court of conscience less binding than written agreements with men?”
  3. (1872-1875) Testimonies. Vol.3 p.394 “God does not compel men to give. All that they give must be voluntary. He will not have His treasury replenished with unwilling offerings.... The Lord designed to bring man into close relationship with Himself and into sympathy and love with his fellow men by placing upon him responsibilities in deeds that would counteract selfishness and strengthen his love for God and man. The plan of system in benevolence God designed for the good of man, who is inclined to be selfish and to close his heart to generous deeds. The Lord requires gifts to be made at stated times, being so arranged that giving will become habit and benevolence be felt to be a Christian duty. As to the amount required, God has specified one tenth of the increase. This is left to the conscience and benevolence of men, whose judgment in this tithing system should have free play. And while it is left free to the conscience, a plan has been laid out definite enough for all. No compulsion is required.”
  4. 1892. Gospel Workers p.269. “I saw that the cause of God is not to be carried forward by pressed offerings. God does not accept such offerings. This matter is to be left wholly to the people. They are not to bring a yearly gift merely, but should also freely present a weekly and monthly offering before the Lord. This work is left to the people, for it is to be to them a weekly, monthly, living test. This tithing system, I saw, would develop character, and manifest the true state of the heart.”
  5. Let the church appoint pastors or elders who are devoted to the Lord Jesus, and let these men see that officers are chosen who will attend faithfully to the work of gathering in the tithe. If the pastors show that they are not fitted for their charge, if they fail to set before the church the importance of returning to God His own, if they do not see to it that the officers under them are faithful, and that the tithe is brought in, they are in peril. They are neglecting a matter which involves a blessing or a curse to the church. They should be relieved of their responsibility, and other men should be tested and tried. (Counsels on Stewardship, p.105)
  6. (1882-1889). Testimonies. Vol.5. p.256 “Christ was an educator, and His ministers, who represent Him, should be educators. When they neglect to teach the people their obligation to God in tithes and offerings, they neglect one important part of the work which their Master has left them to do, and "Unfaithful servant" is written against their names in the books of heaven. The church come to the conclusion that if these things were essential, the minister, whom God has sent to present the truth to them, would tell them so; and they feel secure and at ease while neglecting their duty.”
  7. 1909. Testimonies. Vol.9 p.250 “The tithe is the Lord's, and those who meddle with it will be punished with the loss of their heavenly treasure unless they repent. Let the work no longer be hedged up because the tithe has been diverted into various channels other than the one to which the Lord has said it should go. Provision is to be made for these other lines of work. They are to be sustained, but not from the tithe. God has not changed; the tithe is still to be used for the support of the ministry. The opening of new fields requires more ministerial efficiency than we now have, and there must be means in the treasury.”