Spiritual Accounting 101...Continued from page 3

Second, believers who are faithful in smaller assignments will be given bigger ones (16:10-12). The Lord states the maxim, " 'Whoever can be trusted with very little can also be trusted with much.' " The issue at stake is accountability to those in authority over us. If we won't take care of something that belongs to someone else, who can hold us accountable, how can anyone ever trust us with our own property? Who would hold us accountable in that instance? And isn't this even more true when it comes to spiritual accounts? While Jesus paid for our transgressions, we must still give an account for our actions to receive any rewards in heaven.

Mark Galli writes of St. Francis of Assisi that "he became the key figure in the 13th-century revival of the church, a church that was racked with moral corruption from the pope to the local priest. . . . But it is interesting to note how he began repairing the medieval church as a whole: he started with the little chapel in front of him." Galli goes on to say, "A lot of times we wish we could change the world, and who knows, maybe we are called to that eventually. But we are wiser to follow the example of Francis of Assisi: to do the little thing, the simple thing right in front of us, and let God take care of the world."

One small thing we need to be faithful about is paying our employees a fair wage. All of us find envy and jealousy in our hearts once we begin to examine ourselves (cf. Jer. 17:9; Matt. 15:19). Thus, we must beware lest we pay our employees the least amount possible, so that we can insure ourselves the most potential profit. We ought not to neglect our moral obligations as employers to take care of our employees and their families.

Third, believers can't divide their loyalty between two bosses (16:13). " 'No servant can serve two masters,' " Jesus reminds us (cf. Matt. 6:24). While we must please our bosses on the job as much as possible, our ultimate loyalty lies with the King of kings. If our boss asks us to do something immoral or illegal, our obligation is to please God rather than people (Acts 4:19). In these rare cases, God assumes responsibility for providing for the needs of our families. Otherwise as a West African proverb goes, "The man who tries to walk two roads will split his pants." We must choose whom we'll serve. Indecision by itself courts disaster just like making the wrong decision.

For instance, accountants are often encouraged to extend accounts payable to provide their employers with extra cash to work with. But the Bible says to pay bills when they come due (Rom. 13:8).