1. A Synopsis of Biblical Management A Lecture delivered by William C. Bolivar, CPA at the Annual Assembly of the Eastern Mindanao Baptist Churches of the Convention of the Philippine Baptist Churches, Inc ( Leling Beach Resort Multi-purpose Hall, Hagonoy, Digos City, Davao Del Sur, April 18-20, 2011)

2. Biblical Management is the process of accomplishing God's purposes and plans through proper use of human, material, and spiritual resources. It is evaluated by whether or not these plans and purposes are accomplished. (Stewardship)

3. Fundamental Principle of Stewardship We own nothing. God owns everything.

6. Genesis 1: 26, 28 Then God said, “ Let us make man in our image, in our likeness , and let them rule over the fish of the sea and the birds of the air, over the livestock, over all the earth, and over all the creatures that move along the ground.” God blessed them and said to them, “ Be fruitful and increase in number; fill the earth and subdue it. Rule over the fish of the sea and the birds of the air and over every living creature that moves on the ground.” God’s Stewardship Mandate to Man

8. Stewardship is a way of life... It is a comprehensive concept – recognizing that we respond to God's generosity, not because we have to, but because God's own goodness draws us to respond. Stewardship is a lifestyle God has called us to.

9. Biblical Stewardship: Christianity’s Silent Subject Seminaries don’t teach it. Pastors don’t speak it. Churches don’t program it. Ministry leaders don’t understand it. Christians don’t practice it.

14. Lessons Concerning the Master His ownership. The Master is the true owner of all assets. The possessions, the money—even the servant himself—all belong to him. He has the right to do with everything as he wishes. His power. The Master’s will is authoritative, his decisions determinative. Behind his words there is ultimate power. His trust. He has delegated to his servants significant financial assets and authority over his money and possessions. This indicates a level of trust in their ability to manage them. It also shows a willingness to take the risk of delegating responsibilities to people who may fail. His expectations. The Master has specific expectations of his stewards. They’re not easy, but they’re fair. He has every right to expect his stewards to do what he’s told them.

15. Lessons Concerning the Master His absence. The Master is gone for a season. Because he’s not physically present, there’s a long-distance relationship and, consequently delayed accountability. It’s a test of each servant to see if he maintains the Master’s standards even though he isn’t there to give immediate reward or correction. His return. The Master will come back. It may be sooner, it may be later, but he could return at any time, likely when unexpected His generosity. Although he has the right to expect the servant to do what he commanded without offering reward, the Master graciously promises reward and promotion to the steward who’s been faithful. His strictness. The Master’s instructions were reasonable and he’s not one to accept excuses. The servants know of his high standards and should not presume upon his grace by being lazy and disobedient. He takes away what reward he would have given the servant who was unfaithful, and disciplines him for his poor stewardship.

16. Lessons Concerning the Stewards His stewardship The servant should be acutely aware that he is not the owner, not the Master, but only the caretaker or money-manager. It’s his job to take the assets entrusted (not given) to him and use them wisely to care for and expand his Master’s estate. If the servant does not fully grasp the implications of his Master’s ownership, it renders impossible the proper exercise of his stewardship. His accountability Because he’s not the owner of these assets, he is accountable for them to his owner. He will stand before his Master one day and must be able to adequately explain why he invested them as he did. His faithfulness The servant seeks to be trustworthy, to handle his Master’s estate in a way that would please him. He does this until his Master returns or until he himself dies, no matter how many years this may be. Stewardship is his life’s calling. Resignation isn’t an option. His industriousness The servant must work hard, do well and not slack off .

17. Lessons Concerning the Stewards His wisdom in investing . Since he’s managing his Master’s assets, the servant must choose his investments carefully. He cannot afford either to take undue risks or let his capital erode through idleness. His goal isn’t merely to conserve resources but to multiply them. He must be intelligent, resourceful, and a strategic thinker regarding the best long-term investments. His readiness for his Master’s return . A man once went to visit the caretaker of a large estate. The owner had visited his estate only twice in the past twenty-five years. Noticing the caretaker meticulously performed every chore, the visitor asked him, “When do you expect the estate-owner to return?” The caretaker’s reply was, “Today, of course.” His fear of his Master . The steward knows his Master is just. His instructions were explicit, and his expectations high. If he works wisely the steward knows he will fare well. His Master’s generosity indicates he will be handsomely rewarded. But he also knows that if he’s unfaithful he will surely feel his Master’s wrath. This healthy fear motivates him to good stewardship.

18. Lessons Concerning the Stewards His individual standing before his Master . The Master has a keen eye. The servant’s efforts will not be muddled by the incompetence of others. His Master may deal with other servants however he wishes. He himself must do his job and be prepared to give an account to one from whom nothing can be hidden (Heb.4:13). His single-mindedness in service. The wise steward’s life revolves around his service for his Master. All side interests are brought into orbit around his on consuming purpose in life— to serve his master well.

29. 6 Ways to Change Our Thinking about Stewardship

31. Biblical Financial Principles in Jesus’ Teachings: ● Investment (Matt. 13:44-45). ● Saving (Matt. 13:52). ● Indebtedness (Matt. 18:23-35). ● Hiring procedures, wage structures (Matt. 20:1-16). ● Leasing property (Matt. 21:33-46; Mark 12:1-12; Luke 20:9-19). ● Capital, banking , interest (Matt. 25:14-30; Luke 19:11-27). ● Money lenders, interest , debt cancellation (Luke 7:41-43). ● Building barns , storing grain ( Luke 12:16-21). ● Planning, building construction , cost analysis (Luke 14:28-30). ● Finding lost money (Luke 15:8-10). ● Wealth , estate , spending , change of heart (Luke15:11-32). ● Bad financial management (Luke 16:1- 12). ● Rich man. poor beggar (Luke 16:19-31). ● Fasting and tithing, dishonesty, greed ( Luke 18:9-14). ● Grain-ripened field, harvesting (John 4:34-38). 2

38. My Personal Equation: I – (T + S) = EA Income xxxx Less: Tithe/Giving (xxx) Saving (xxx) Expense Allocation xxx 1,000.00 (200.00) (100.00) 700.00

39. Should we tithe on the “ GROSS” or “NET”? WHERE DO YOU WANT TO BE BLESSED, GROSS or NET?

41. T ransfer ownership back to God. H umbly adjust your lifestyle to live below your means. A void growing indebtedness & surety N avigate away from financial temptations. K now your financial status and goals S hare with people in need G ive to God first as your highest financial priority. I nvest for eternity V iew every need & desire as a chance to trust God. I nvest time in your schedule to manage your money. N ever be financially dishonest. G ain biblical understanding THANKSGIVING of STEWARDSHIP

43. THE ICEBERG ONLY 10% OF ANY ICEBERG IS VISIBLE. THE REMAINING 90% IS BELOW SEA LEVEL. “ ice mountain” Large iceberg – 675 ft. or more

44. THE ICEBERG SEA LEVEL 10 % 90 % VISIBLE ABOVE SEA LEVEL INVISIBLE BELOW SEA LEVEL “ Tip of the Iceberg”

45. THE ICEBERG SEA LEVEL Tithes/Giving Attitudes BELIEFS, ETHICS, FAITH, JUDGMENTS MOTIVES, STANDARDS, VALUES KNOWN TO OTHERS UNKNOWN TO OTHERS IMPACT

46. Giving to the church is a matter of the heart; it’s a spiritual issue. But giving does not merely consist of tithes and offerings. The whole Christian life is a matter of giving.

47. Stewardship is everything you do after you say “yes” to Jesus Christ.

48. God will prosper us, not to raise our standard of living, but our standard of giving. Where giving grows, Miracles blossom.

49. I fail or succeed in my stewardship of life in proportion to how convinced I am that life belongs to God. Pearl Bartel