Contents

1 Part of God’s Family—December 31–January 6 5

2 God’s Covenants With Us—January 7–13 18

3 The Tithing Contract—January 14–20 31

4 Offerings for Jesus—January 21–27 44

5 Dealing With Debt—January 28–February 3 57

6 Laying Up Treasure in Heaven—February 4–10 72

7 Unto the Least of These—February 11–17 85

8 Planning for Success—February 18–24 98

9 Beware of Covetousness—February 25–March 3 111

10 Giving Back—March 4–10 124

11 Managing in Tough Times—March 11–17 137

12 Rewards of Faithfulness—March 18–24 150

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The teachers edition components were written by the following:
The Overview, Commentary, and Life Application, Lessons 1—13: Demóstenes Neves da
Silva retired in 2018 as the coordinator and professor of theology at the Latin American Adventist Theological
Seminary in Bahia, Brazil.
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Disclaimer: Contents of these lessons are not intended to be financial advice but is general commentary based
on biblical principles. The reader is encouraged to seek competent professional advice which will suit their
particular personal situation.

1
 Managing
for the
Master—
Till He
Comes

I t is difficult for us to fully comprehend the relationship that our God,

the Creator of the universe, wants to have with us as human beings. (The
mere idea of it is astounding!) “Behold what manner of love the Father has
bestowed on us, that we should be called children of God!” (1 John 3:1, NKJV).
Or as Ellen G. White wrote: “Can any human dignity equal this? What higher
position can we occupy than to be called the sons of the infinite God? . . . Can
any worldly honor equal this?”—God’s Amazing Grace, p. 341. It’s only the dark-
ness of this sin-laden world that causes us not to appreciate fully the status that
we have been given in Jesus.
Yet, if we are not careful, the lure of the world and the things of the world will
pull us away from Christ. The Word of God informs us of the temptations and
allurements of Satan. “But those who desire to be rich fall into temptation and a
snare, and into many foolish and harmful lusts which drown men in destruction
and perdition. For the love of money is a root of all kinds of evil, for which some
have strayed from the faith in their greediness, and pierced themselves through
with many sorrows” (1 Tim. 6:9, 10, NKJV).
The Lord, however, gives us guidance on how to earn money and utilize it
wisely and not to let it be something that, as Paul warned, can lead to “destruc-
tion and perdition.” In the more than two thousand verses in the Scriptures
that deal with money and possessions and our attitude toward them, God gives

2
practical instruction on how to live above the stresses of life and to manage in
financially faithful ways what we have been given.
In this quarter’s lessons, we will study God’s ideal in our relationship with
Him and clearly see how we can develop a trust so deep that we will remain
faithful to Him, even when we can’t buy or sell. (See Rev. 13:17.) But this kind
of faith does not come overnight; by faithfully man-
aging what God has given us, we can be prepared, God is the One
even now, for whatever comes our way.
with the resources,
God is the One with the resources, and when we
work with Him, He allows us to handle them for and when we work
Him. It is the Savior’s purpose that human beings, with Him, He allows
purified and sanctified, shall be His helping hand. us to handle them for
For this great privilege, let us give thanks to Him
Him.
“who hath delivered us from the power of darkness,
and hath translated us into the kingdom of his dear
Son: in whom we have redemption through his blood, even the forgiveness of
sins” (Col. 1:13, 14).
God’s counsel to His children through the wise man, Solomon, is: “Honor
the Lord with your possessions, and with the firstfruits of all your increase”
(Prov. 3:9, NKJV). This counsel is appropriate because “ ‘You are worthy, O
Lord, to receive glory and honor and power; for You created all things, and by
Your will they exist and were created’ ” (Rev. 4:11, NKJV).
From a merely secular perspective, we live in very challenging and stressful
times. However, our Christian worldview gives us confidence and hope as we
see the signs Jesus gave to let us know that the great climax of human history,
the second coming of Christ, is very near—even at the door. We pray that these
practical lessons will deepen your faith and trust in God and encourage you to
be a faithful manager for Him.

G. Edward Reid, MDiv (Andrews University), MPH (Loma Linda University),

JD (Georgia State University), is an ordained minister and licensed attorney who
served for many years as the director of Stewardship Ministries of the North American
Division.

3
How to Use
This Teachers Edition
“The true teacher is not content with dull thoughts, an indolent mind, or a
loose memory. He constantly seeks higher attainments and better methods.
His life is one of continual growth. In the work of such a teacher there is a
freshness, a quickening power, that awakens and inspires his [class].”
—Ellen G. White, Counsels on Sabbath School Work, p. 103.

To be a Sabbath School teacher is both a privilege and a responsibility. A privilege

because it offers the teacher the unique opportunity to lead and guide in the study
and discussion of the week’s lesson so as to enable the class to have both a personal
appreciation for God’s Word and a collective experience of spiritual fellowship with class
members. When the class concludes, members should leave with a sense of having tasted
the goodness of God’s Word and having been strengthened by its enduring power. The
responsibility of teaching demands that the teacher is fully aware of the Scripture to be
studied, the flow of the lesson through the week, the interlinking of the lessons to the theme
of the quarter, and the lesson’s application to life and witness.
This guide is to help teachers to fulfill their responsibility adequately. It has three seg-
ments:
1. Overview introduces the lesson topic, key texts, links with the previous lesson,
and the lesson’s theme. This segment deals with such questions as Why is this lesson
important? What does the Bible say about this subject? What are some major themes
covered in the lesson? How does this subject affect my personal life?

2. Commentary is the chief segment in the Teachers Edition. It may have two or
more sections, each one dealing with the theme introduced in the Overview segment.
The Commentary may include several in-depth discussions that enlarge the themes
outlined in the Overview. The Commentary provides an in-depth study of the themes
and offers scriptural, exegetic, illustrative discussion material that leads to a better
understanding of the themes. The Commentary also may have scriptural word study or
exegesis appropriate to the lesson. On a participatory mode, the Commentary segment
may have discussion leads, illustrations appropriate to the study, and thought questions.

3. Life Application is the final segment of the Teachers Edition for each lesson.
This section leads the class to discuss what was presented in the Commentary segment
as it impacts Christian life. The application may involve discussion, further probing
of what the lesson under study is all about, or perhaps personal testimony on how one
may feel the impact of the lesson on one’s life.

Final thought: What is mentioned above is only suggestive of the many possibilities avail-
able for presenting the lesson and is not intended to be exhaustive or prescriptive in its scope.
Teaching should not become monotonous, repetitious, or speculative. Good Sabbath School
teaching should be Bible-based, Christ-centered, faith-strengthening, and fellowship-building.

4
 L ESSON 1 *December 31—January 6
(page 6 of Standard Edition)

Part of God’s Family

SABBATH AFTERNOON
Read for This Week’s Study: Gal. 3:26, 29; Ps. 50:10–12;
1 Chron. 29:13, 14; Phil. 4:19; 1 John 5:3; Matt. 6:19–21.

Memory Text: “Behold what manner of love the Father has bestowed
on us, that we should be called children of God!” (1 John 3:1, NKJV).

A
s Christians, an amazing feature about our relationship with
God is that He trusts us to manage His affairs on the earth.
At the very outset of human history, God explicitly delegated
to Adam and Eve the personal care of a flawless creation. (See Gen.
2:7–9, 15.) From the naming of the animals to keeping the Garden, and
to filling the earth with children, God let it be known that we are to
work on His behalf here.
He also blesses us with resources, but we are the ones whom He has
entrusted to manage them, such as to collect money, to write the checks,
to do the electronic transfers, to make the budgets, or to bring our tithes
and offerings to the church on Sabbath mornings. God encourages us
to spend the resources that He has given to us for our own needs, for
the needs of others, and for the advancement of His work. Incredible
as it may seem, we are the ones whom God has entrusted with raising
His children, building His buildings, and educating the succeeding
generations.
In this week’s study, we will explore the privileges and responsibili-
ties of being a part of the family of God.

* Study this week’s lesson to prepare for Sabbath, January 7.

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 S UNDAY January 1
(page 7 of Standard Edition)

We Are Part of God’s Family

“For this reason I bow my knees to the Father of our Lord Jesus
Christ, from whom the whole family in heaven and earth is named”
(Eph. 3:14, 15, NKJV). What imagery is evoked in this verse, and
what hope is found there?

____________________________________________________

____________________________________________________
Early in Jesus’ ministry, He states, “ ‘In this manner, therefore, pray:
Our Father in heaven, hallowed be Your name’  ” (Matt. 6:9, NKJV).
Later He repeats the same prayer privately with His disciples (Luke
11:2). Jesus told us to call His Father, “Our Father in heaven.” When
Jesus encountered Mary after His resurrection, she wanted to embrace
Him. “Jesus said to her, ‘Do not cling to Me, for I have not yet ascended
to My Father; but go to My brethren and say to them, “I am ascending
to My Father and your Father, and to My God and your God” ’ ” (John
20:17, NKJV).
Because we have the same Father as Jesus, He is our Brother, and
we are all brothers and sisters in the Lord. Jesus became a member of
the earthly family so that we could become members of the heavenly
family. “The family of heaven and the family of earth are one.”—Ellen
G. White, The Desire of Ages, p. 832.

Read Exodus 3:10; Exodus 5:1; and Galatians 3:26, 29. What do these
verses say about how God relates to us? Why should this be so
encouraging?

____________________________________________________

____________________________________________________
In contrast to a view of creation in which we are deemed the mere
products of cold, uncaring natural laws, Scripture teaches not only that
God exists, but also that He loves us and relates to us in such a loving
manner that the imagery of family is often used in Scripture to depict
that relationship. Whether Jesus calls Israel My people or us sons of
God or refers to God as our Father, the point is still the same: God loves
us the way family members are supposed to love each other. What good
news amid a world that, in and of itself, can be very hostile!

Imagine a world in which we treated everyone as family. How

can we learn to relate better to all human beings as our brothers
and sisters?

6
 M ONDAY January 2
(page 8 of Standard Edition)

God Is the Owner of Everything

Read Psalm 50:10–12; Psalm 24:1; 1  Chronicles 29:13, 14; and
Haggai 2:8. What’s the message here, and what should this truth
mean to us and how we relate to whatever we possess?

____________________________________________________

____________________________________________________
The book of 1  Chronicles, starting with chapter 17, records King
David’s desire to build a house for God. He shared this desire with the
prophet Nathan, who responded, “ ‘Do all that is in your heart, for God
is with you’ ” (1 Chron. 17:2, NKJV). But that night the word of God
came to Nathan and instructed him to tell the king that, because he was
a man of war, he couldn’t build God’s house. His son would do the work
instead. David asked if he could, at least, draw the plans and prepare
the building materials. When David was granted this request, he spent
the rest of his life amassing a tremendous amount of hewn stone, cedar,
iron, gold, silver, and brass “without measure.” When all of the building
materials had been prepared and assembled at the building site, David
called all the leaders of Israel together for a ceremony of praise and
thanksgiving.
In 1  Chronicles 29:13, 14, in King David’s public prayer, who did
he say was the real source of all the building materials that he and the
people had spent time and money preparing? Of course, in essence,
he said, “We really can’t take any credit for all these special materials
because we are just giving You back Your own stuff.”
The point is important for all of us, whether rich or poor (but
especially the rich). Because God made everything in the beginning
(see Gen. 1:1; John 1:3; Ps. 33:6, 9), He is truly the rightful Owner
of all that exists, including whatever we possess—no matter how
hard and diligently and honestly we have worked for it. If not for
God and His grace, we would have nothing, we would be nothing;
in fact, we wouldn’t even exist. Thus, we must always live with the
realization that, ultimately, God owns all that is, and by praising and
thanking Him for His goodness to us, we can keep this important
truth before us.

“But who am I, and who are my people, that we should be able to

offer so willingly as this?” (1 Chron. 29:14, NKJV). What beautiful
principles are expressed in these words, and how do they reflect
what our attitude toward God should be and our attitude toward
what we possess?

____________________________________________________
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 T UESDAY January 3
(page 9 of Standard Edition)

Resources Available for God’s Family

God’s greatest gift to His children is Jesus Christ, who brings us the
peace of forgiveness, grace for daily living and spiritual growth, and
the hope of eternal life.
“ ‘For God so loved the world that He gave His only begotten Son,
that whoever believes in Him should not perish but have everlasting
life’ ” (John 3:16, NKJV). “But as many as received him, to them gave
he power to become the sons of God, even to them that believe on his
name” (John 1:12).
Salvation, then, is the foundational gift because, without this gift,
what else could we get from God that in the long run would really mat-
ter? Whatever we might have here, one day we will be dead and gone
and so will everyone who ever remembered us, and whatever good we
did will be forgotten, as well. First and foremost, then, we must always
keep the gift of the gospel; that is, Christ and Him crucified (1  Cor.
2:2), at the center of all our thoughts.
And yet, along with salvation, God gives us so much more. To those
who were concerned about their food and clothing, Jesus offered com-
fort by saying, “ ‘Seek first the kingdom of God and His righteousness,
and all these things shall be added to you’ ” (Matt. 6:33, NKJV).

Read Psalm 23:1, Psalm 37:25, and Philippians 4:19. What do these
verses say about God’s provision for our daily needs?

____________________________________________________

____________________________________________________
____________________________________________________
Also, when Jesus talked to His disciples about going away, He prom-
ised the gift of the Holy Spirit to comfort them. “If ye love me, keep
my commandments. And I will pray the Father, and he shall give you
another Comforter, that he may abide with you for ever; even the Spirit
of truth; whom the world cannot receive, because it seeth him not, neither
knoweth him: but ye know him; for he dwelleth with you, and shall be in
you” (John 14:15–17). “He will guide you into all truth” (John 16:13).
Then the Spirit Himself gives amazing spiritual gifts to God’s chil-
dren. (See 1 Cor. 12:4–11.)
In short, the God in whom “we live, and move, and have our being”
(Acts 17:28), the God who “ ‘gives to all life, breath, and all things’ ”
(Acts 17:25, NKJV), has given us existence, the promise of salvation,
material blessings, and spiritual gifts in order to be a blessing to others.
Again, whatever material possessions that we have, whatever gifts or
talents we have been blessed with, we are indebted in every way to the
Giver in how we use those gifts.
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 W EDNESDAY January 4
(page 10 of Standard Edition)

Responsibilities of God’s Family Members

We all enjoy the spiritual and temporal blessings and gifts that God
gives us. How comforting to know, too, that we are “part of the family.”

Read Deuteronomy 6:5 and Matthew 22:37. What does this mean, and
how do we do it?

____________________________________________________

____________________________________________________
How would you love God with “ ‘ “all your heart, with all your soul,
and with all your mind” ’ ” (Matt. 22:37, NKJV)? Interestingly enough,
the Bible gives us the answer, and it’s not what most people expect.

Read Deuteronomy 10:12, 13 and 1 John 5:3. Biblically speaking, what

is our proper response in our love relationship with our Father in
heaven?

____________________________________________________

____________________________________________________
Keeping the law? Obeying the commandments? For many Christians,
unfortunately, the idea of obeying the law (especially the fourth command-
ment) is legalism, and they claim that we are called, simply, to love God
and to love our neighbor as ourselves. However, God is clear: we reveal
our love to God and to our neighbors by, yes, obeying His commandments.
“For this is the love of God, that we keep His commandments” (1 John
5:3, NKJV). We are used to looking at this verse as, well, we love God
and, therefore, we keep His commandments. That’s fine. But perhaps we
also can read it as “this is the love of God”; that is, we know and experi-
ence the love of God by keeping His commandments.
In Matthew 7:21–27, Jesus said that those who hear and do God’s words
are likened to a wise builder who built his house upon the solid rock. Those
who hear but don’t obey are likened to a foolish builder who built his house
on the sand—with disastrous results. Both heard the word; one obeyed, one
didn’t. The results made the difference between life and death.

Think about the link between loving God and obeying His law.
Why would love for God be expressed that way? What is it about
keeping the commandments that, indeed, does reveal that love?
(Hint: Think about what disobeying His law causes.)

____________________________________________________
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 T HURSDAY January 5
(page 11 of Standard Edition)

Treasure in Heaven
“  ‘Do not lay up for yourselves treasures on earth, where moth
and rust destroy and where thieves break in and steal; but lay up for
yourselves treasures in heaven, where neither moth nor rust destroys
and where thieves do not break in and steal. For where your treasure
is, there your heart will be also’ ” (Matt. 6:19–21, NKJV).

What crucial truths is Jesus speaking here?

____________________________________________________

____________________________________________________
Who hasn’t read story after story of those who had amassed great
wealth, only somehow to lose it? Our world is a very unstable place:
wars, crime, violence, natural disasters, anything can come in a
moment and take away all that we have worked for and, perhaps, even
what we have honestly and faithfully earned. Then, too, in a moment,
death comes, and so these things become useless to us anyway.
Of course, Scripture never tells us it’s wrong to be rich or to have
amassed wealth; instead, in these verses Jesus warns us to keep it all
in perspective.
What, though, does it mean to lay up treasure in heaven? It means
making God and His cause first and foremost in your life, instead of
making money first and foremost. Among other things, it means using
what we have for the work of God, for the advancement of His king-
dom, for working in behalf of others, and for being a blessing to others.
For instance, when God called Abram, He planned to use Abram and
his family to bless all the families of the earth. God said to Abram, who
“was called the friend of God” (James 2:23, NKJV), “ ‘I will make you
a great nation; I will bless you and make your name great; and you shall
be a blessing. I will bless those who bless you, and I will curse him who
curses you; and in you all the families of the earth shall be blessed’ ”
(Gen. 12:2, 3, NKJV).
“So then they which be of faith are blessed with faithful Abraham” (Gal.
3:9). We have the same challenge presented to us as was presented to him.
“Money has great value, because it can do great good. In the hands of
God’s children it is food for the hungry, drink for the thirsty, and clothing
for the naked. It is a defense for the oppressed, and a means of help to
the sick. But money is of no more value than sand, only as it is put to use
in providing for the necessities of life, in blessing others, and advancing
the cause of Christ.”—Ellen G. White, Christ’s Object Lessons, p. 351.

“  ‘For where your treasure is, there your heart will be also’  ”
(Matt. 6:21). Where does your heart tell you your treasure is?

10
 F RIDAY January 6
(page 12 of Standard Edition)

Further Thought: “The heart of God yearns over His earthly chil-
dren with a love stronger than death. In giving up His Son, He has poured
out to us all heaven in one gift. The Saviour’s life and death and interces-
sion, the ministry of angels, the pleading of the Spirit, the Father working
above and through all, the unceasing interest of heavenly beings,—all
are enlisted in behalf of man’s redemption.”—Ellen G. White, Steps to
Christ, p. 21.

“If you have renounced self and given yourself to Christ you are a
member of the family of God, and everything in the Father’s house is
for you. All the treasures of God are opened to you, both the world that
now is and that which is to come. The ministry of angels, the gift of
His Spirit, the labors of His servants—all are for you. The world, with
everything in it, is yours so far as it can do you good.”—Ellen G. White,
Thoughts From the Mount of Blessing, p. 110.

Discussion Questions:
! With all of these awesome gifts that God gives His children, we
are compelled to ask, as did the psalmist, “What shall I render to the
LORD for all His benefits toward me?” (Ps. 116:12, NKJV). Make a list
of the blessings and gifts of God to you in your spiritual and temporal
life, and be ready to share it with your class. What does this teach you
about how thankful to God you really should be?

" Though we think about God, and rightly so, as our Creator,
Scripture again and again teaches that He is our Sustainer, as well.
(See Heb. 1:3; Job 38:33–37; Ps. 135:6, 7; Col. 1:17; Acts 17:28; 2 Pet.
3:7.) From the galaxies in the cosmos to the beating of our hearts,
to the forces that hold together the atomic structures that make up
all known matter, it is only God’s sustaining power that keeps them
in existence. How should this biblical truth help us understand just
what our obligations are to God, in terms of how we use whatever
He has given us? How does this reality help us keep our life and the
purpose of our life in proper perspective?

# The lesson talked about why, of all God has given us, Jesus and
the plan of salvation are the greatest gifts. Why is that true? What
would we have if we didn’t have that and the great hope it offers
us? An atheist writer depicted humans as nothing but “hunks of
spoiling flesh on disintegrating bones.” Why, without the gift of the
gospel, would he have a point?

11
i n s i d e
Story
Mission Field in Lake Malawi
By A. D. V. MOYO
A stranger stopped the Seventh-day Adventist university student as he
walked down the road after a Pathfinder meeting on the island of Chizumulu
in Lake Malawi. His green Pathfinder uniform caught her attention.
“Where are you coming from?” the stranger asked with great interest.
The student, Levison Kawonga, told her that he had been participating in a
Pathfinder event at an Adventist church. His words seemed to touch her heart,
and the words started rolling off her lips. “I used to be an Adventist,” she said.
“I married an Adventist man, but we divorced.”
She spoke about going to bars and living licentiously after the divorce. Then
she moved to Chizumulu and married a local high school teacher.
The next Sabbath, the woman showed up at the Adventist church. She
enjoyed the worship service, and she asked Levison for Bible studies.
Levison was delighted. This was why he had come to the island in the first
place: to share God’s love. He belonged to a club of Adventist students at
Mzuzu University, a major public university of 8,500 students located about
60 miles (100 kilometers) away. The club aimed to strengthen the faith of
Adventist students and reach out to classmates through twice-weekly prayer
meetings. The club grew into the Mzuzu Seventh-day Adventist Church, and
its students fanned out to engage in missionary work in places in the region,
including Chizumulu.
Levison visited the woman and her husband in their home and, after the
Bible study, left behind several books, including Ellen White’s The Great
Controversy. When Levison arrived for the second Bible study, he found the
husband deeply engrossed in The Great Controversy. “What’s the difference
between Saturday and Sunday?” the husband asked Levison. At the end of
the Bible study, he promised to go with his wife to church the next Sabbath.
Weeks and months passed, and the man and his wife (pictured) gave their
hearts to Jesus and were baptized. Today, they are mission-minded members
of the Chizumulo Seventh-day Adventist Church.
Levison is convinced that God can use young people to reach anyone and
everyone. “It is time to go and reach different classes
of people with the good news of Jesus Christ,” he said.
“The Mzuni Seventh-day Adventist Church, which
started as a club of students, never dreamed that the
Chizumulu effort would bear such fruit. Glory to
God!”
Part of this quarter’s Thirteenth Sabbath Offering will support
Adventist education in the East-Central Africa Division. Thank
you for your Thirteenth Sabbath Offering in the second quarter
of 2021 that is helping to expand Adventist education in Malawi.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
12 mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org.
 teachers comments

Part I: Overview
“The importance of the family in ancient Israel was partly due .  .  . to
the fact that in those days it was a society of worship.”—T. K. Cheyne
and J. Sutherland Black, Encyclopaedia Biblica (New York: MacMillan
Company, 1903), p. 1498. The family was designed to serve God. The
Father’s original plan was to create a large family on earth that would be
part of the heavenly family (Eph. 3:10–15). His character, expressed in
the hearts and minds of His unfallen children, would be revealed in each
successive generation (Gen. 1:26–28). Blessings and gifts would be used
for the glory of God and to bless the world. Such blessings and gifts were
to be representative of their true Source (Ps. 24:1, 2).
In Eden, God set up the first family business in the history of the
planet. The company was under the care of His children, but they were
required to manage it in accordance with the Father’s will (Gen. 2:15–17).
Because of sin, God sent His beloved Son to save each family member
(John 3:16), and, today, God sends us out, redeemed and rehabilitated
by His grace, to labor in His name. God still seeks children to work for
Him, children who faithfully return the proceeds of His business that was
entrusted to them (Matt. 21:33–41). God calls these children from among
those who keep His commandments, because they love Him (1 John 5:3).
With the gifts He has bestowed on them, these workers will be a bless-
ing in the church and in the world until His work, in us and through us,
is completed (Phil. 1:6) and we return to the Father’s house as a family
(John 14:1–3).

Part II: Commentary

Understanding Stewardship in God’s Family

A. There are titles that denote the Father’s sovereignty.

B. All God’s children are His stewards.

C. The family’s resources are lent by the Father.

D. The family’s treasure is laid up in heaven.

Part A: There Are Titles That Denote the Father’s Sovereignty.

1. Creator: The Christian stewardship concept is based on the belief that
God is the Creator of all things. It is necessary to admit that He exists,

13
 teachers comments

is the Creator, and rewards those individuals who seek Him (Gen. 1:1;
Heb. 11:1–3, 6). Only a creationist perspective adequately promotes the
concept and activity of Christian stewardship. If the Creator’s presence in
life is more than theory, the believer’s body, gifts, riches, and time will be
placed at the Creator’s service. All things come from Him, and all human
life must return to Him, “for of Him, and through Him and to Him are all
things, to whom be glory forever. Amen” (Rom. 11:36, NKJV).

2. Father: The father figure is key in the Bible’s notion of family. The
expression paternal home (bet ab) points to the patriarchal system, wherein
the father had full authority over the possessions and family, being their
keeper and protector. The father also had the power to judge and decide
the fate of the family members. The father was the priest, and as a rule,
the family and religion were intimately connected (J.  E.  Maldonado,
Fundamentos bíblico-teológicos da casamento e da família [Viçosa,
Brasil: Editora Ultimato, 1996], pp. 11, 12).
Despite the imperfections of patriarchal human families, some impor-
tant aspects of this relationship illuminate the relationship between God
and His spiritual family (Deut. 14:1, Prov. 3:12).
As a Father, God is holy. He is King, having sovereignty over heaven
and earth. He is Keeper, Judge, and Savior (Matt. 6:9–14; read also
Isa. 33:22). As a Father, God is all-wise, all-powerful, and all-loving.
Therefore, we can trust His judgments and decisions. His guidance has
always been, and will always be, the best guidance. So, we should be faith-
ful in observing the Father’s commandments.

3. Lord: The Hebrew words Adonai (Lord) and Jehovah are translated
in the Greek-Jewish version of the Old Testament (LXX) with the Greek
word Kurios, which means Lord, the Owner of all things. The New
Testament authors held the same concept about the Lord. To them, the
word “Lord” (Kurios), uttered with faith, indicated the acknowledgment of
the divinity of the Father and of the Son (Mark 12:29, 1 Tim. 6:15, Jude 4).
Paul states that no one declares that Jesus is Lord but by the Holy Spirit
(1 Cor. 12:3). Only people who have the Holy Spirit can understand the
Lordship of Christ. It is a matter of conversion and salvation.
However, admitting that Jesus is Lord is more than a formal statement;
it is the expression of acknowledging His ultimate authority as Creator,
Father, and Lord. This changes the values, preferences, and priorities of
life.

Part B: All God’s Children Are His Stewards.

To be a steward is to manage the Lord’s possessions. The Lord Jesus continues

14
 teachers comments

His work of salvation, operating (1) collectively through the church and
(2) individually in each member by the agency of the Holy Spirit.

1. Collectively, the church is God’s family. The church also is His body.
As such, the church’s existence is meaningful only when it observes the
commandments of the Father and Lord, for the Lordship of the Son and the
Father is One. The church is the custodian of Christ’s gifts. God calls the
church to give of itself and to minister with its gifts as Christ ministered,
so that the Lord of the church may be known and worshiped as Savior and
Lord throughout the world. The church must exercise stewardship faith-
fully because God has made her the custodian of material and spiritual
blessings. However, the church’s stewardship does not replace the respon-
sibility of individual members.

2. Individually, each church member, guided by the Holy Spirit, lives with
Christ and in Christ. The Spirit is the Author of faithful stewardship in
each believer. The decision to return tithes and offerings generously and
regularly is a spiritual work that each believer must experience individu-
ally. This faithfulness is a form of religious service that neither prayer nor
other church activities can replace.
“Prayer offered ever so often and ever so earnestly will never be
accepted by God in the place of our tithe. Prayer will not pay our debts to
God.”—Ellen G. White, Messages to Young People, p. 248.
In the Old Testament, the dignity of the father’s position was trans-
ferred to the son, to whom the father conferred the honor to perform the
religious functions (J. E. Maldonado, Fundamentos Bíblico-Teológicos da
Casamento e da Família [Brazil: Editora Ultimato, 1996], p. 12). In our
relationship with the Lord Jesus, we are honored by Him for our faithful
stewardship in all areas of our lives.
God has always had His faithful people on earth, and now He has you
and the church—His own family—to proclaim His will to the world.
The great and sublime work that God placed in our hands demands full
surrender of what we have and of who we are. Thus, we are called to commit
both our material and personal possessions fully to Christ and to His work.

Part C: The Family’s Resources Are Lent by the Father.

1. Spiritual: In and of ourselves, we do not have the desire or power to be
faithful, but grace moves us in harmony with the Lord’s will. Jesus gave
Himself for us and did not leave us alone when He ascended to heaven.
We still enjoy His presence and His power. He remains with us through the
Holy Spirit. By having the Holy Spirit, we have Jesus.
Jesus also pours out His gifts to His church through the Spirit. It is a
true miracle of God’s love that fallen human beings dedicate their lives and

15
 teachers comments

gifts unselfishly for the sake of the gospel. God gave us His spiritual gifts,
and we must respond to His generosity by using and increasing these gifts in
the Lord’s work.

2. Material: Material possessions are also gifts from God. In Eden, our first
parents received a vast and valuable property, filled with animals, plants,
and treasures (Gen. 2:8–17). But they could not eat the fruit of the forbid-
den tree. There was no innate poison in the fruit that caused it to be forbid-
den; rather, God placed it off-limits to test their fidelity to Him and His law
(Gen. 2:15–17).
The desire for the portion that God forbade generated the disobedience and
sin that led humanity to suffer the penalty of death. Today, we also receive
material possessions, some of us more and others less, but the test of Eden is
repeated in our lives.
God expects His children to be faithful in material possessions, so that
we won’t repeat in our own experience the desire for the portion He with-
holds for Himself (Mal. 3:8). Faithfulness and character are being tested for
eternal life. Only through the outworking of the Holy Spirit are we able to
acknowledge God as our Creator, our Father, and our Lord. This understand-
ing changes our worldview.

Part D: The Family’s Treasure Is Laid Up in Heaven.

Laying up treasure in heaven means investing in God’s work. Heavenly beings
are involved in this work alongside us. Our heavenly investment requires us
to place God’s kingdom first, above all things (Matt. 6:33). Heaven cares
about what happens on earth, especially with regard to God’s redemptive
work. Jesus is personally involved, watching every faithful and generous act
(Mal.  3:8–10, Matt. 25:31–46). Jesus saw the offering of the poor widow
(Mark 12:41–44), and He still sees us today.

Part III: Life Application

A. God is the Creator, Father, and Lord, and we are His children and stewards.
These titles indicate His authority, as well as His loving care and His gift of
salvation. We owe Him all that we are, have, and hope for in eternal terms.

1. Discuss with the class the motives we have for obeying God in acts
such as returning tithes and offerings, working in the church, and
helping our fellow human beings.

16
 teachers comments

a. How are your students motivated by fear of heavenly judgments?

b. How are they motivated by gratitude to Jesus for being their

Creator and Savior?

c. How do they feel motivated by the blessings they receive from

God in exchange for their faithfulness to Him?

d. How are they motivated by joy for God’s love and partaking in
His work?

B. Sin has made us naturally self-centered and selfish. Because of the

Fall, we lost the original sanctity with which God endowed us. So, we
must allow the Lord to restore us. His restorative work in our fallen nature
includes endowing us with both “the desire and the power to do what
pleases him” (Phil. 2:13, NLT).
“Sin not only shuts us away from God, but destroys in the human soul
both the desire and the capacity for knowing Him. All this work of evil
it is Christ’s mission to undo. The faculties of the soul, paralyzed by sin,
the darkened mind, the perverted will, He has power to invigorate and to
restore.”—Ellen G. White, Education, p. 29.
Select volunteers to read Malachi 3:8; James 2:14–26; and 2 Corinthians
5:18, 20. Then ask your class the following discussion questions:

1. How do I cooperate with Jesus for my spiritual growth?

2. Why does God require a faithful return of my tithes and offerings

to support His work on earth?

3. What does it mean that faith without works is dead? How is my

faith revealed by my works?

4. What is the ministry of reconciliation that Christ gives to His

people?

17
 L ESSON 2 *January 7–13
(page 14 of Standard Edition)

God’s Covenants With Us

SABBATH AFTERNOON
Read for This Week’s Study: Matt. 10:22, John 6:29, Deut.
28:1–14, Prov. 3:1–10, Mal. 3:7–11, Matt. 6:25–33.

Memory Text: “ ‘Now it shall come to pass, if you diligently obey the
voice of the LORD your God, to observe carefully all His command-
ments which I command you today, that the LORD your God will set
you high above all nations of the earth. And all these blessings shall
come upon you and overtake you, because you obey the voice of the
LORD your God’ ” (Deuteronomy 28:1, 2, NKJV).

A
mazingly enough, God has made contracts (or covenants) with us.
Most are bilateral, meaning that both parties (God and humans)
have a part to perform. An example of a bilateral covenant is “If
you will do this, then I will do that.” Or “I will do this if you will do that.”
A rarer type of covenant is unilateral. “I will do this whether you do
anything or not.” A few of God’s covenants with humanity are unilateral.
For example, “ ‘He makes His sun rise on the evil and on the good, and
sends rain on the just and on the unjust’ ” (Matt. 5:45, NKJV). Following
the Flood, God promised humanity and “every beast of the earth” that
there would never be another flood to cover all the earth (see Gen.
9:9–16), regardless of our actions. He also promised: “ ‘While the earth
remains, seedtime and harvest, cold and heat, winter and summer, and
day and night shall not cease’  ” (Gen. 8:22, NKJV). The seasons will
come and go, regardless of what we do.
This week we will study some significant bilateral covenants between
God and His children. Let’s pray that, by God’s grace, we will “uphold
our end of the bargain.”

* Study this week’s lesson to prepare for Sabbath, January 14.

18
 S UNDAY January 8
(page 15 of Standard Edition)

The Salvation Covenant

The death of Christ on Calvary made salvation possible for every person
who has ever lived or who will ever live. Unlike the promise of the seasons,
salvation is not unilateral—it is not given to everyone, regardless of what
they do. The belief that everyone will be saved is called “universalism.”
Instead, Jesus clearly taught that, though He died for all humanity, many
people travel the broad way to destruction and eternal death (Matt. 7:13, 14).

What do the following texts have to say about how people receive the
gift of salvation in Jesus?

1 John 5:13

Matt. 10:22

John 6:29

2 Pet. 1:10, 11

Paul understood the bilateral nature of the salvation covenant. Knowing

that he was soon to be executed, and in spite of the fact that many of his
companions had forsaken him, Paul confidently told his dear friend
Timothy that he had upheld his end of the bargain. “For I am now ready
to be offered, and the time of my departure is at hand. I have fought a
good fight, I have finished my course, I have kept the faith: Henceforth
there is laid up for me a crown of righteousness, which the Lord, the
righteous judge, shall give me at that day: and not to me only, but unto
all them also that love his appearing” (2 Tim. 4:6–8).
Paul says, “I am ready [because] I have fought a good fight, I have
finished my course, I have kept the faith.” Paul, though, was always
very clear that salvation is by faith alone, not by the deeds of the law,
and so here he is not somehow looking at his works or achievements
as earning him merit with God. The “crown of righteousness” awaiting
him is the righteousness of Jesus, which Paul, by faith, has claimed for
himself and has held on to until the end of his life.

Though salvation is an unmerited gift, what’s the difference

between those who accept the gift and those who don’t? What
does accepting this gift require that we do?

19
 M ONDAY January 9
(page 16 of Standard Edition)

To Hearken Diligently
The book of Deuteronomy is the printed version of Moses’ farewell
messages to the second generation of Israelites following the 40 years
of wandering in the wilderness. These messages were given on the
plains of Moab just east of Jericho. Deuteronomy has been appropri-
ately called “The Book of Remembrance.”
In this book, Moses reviews God’s faithful dealings with Israel. He
recounts the travels from Mount Sinai to Kadesh Barnea on the edge of
the Promised Land, as well as the rebellion and the 40 years of wilderness
wandering. He restated the Ten Commandments, the requirements of the
tithe and the central storehouse. But the primary focus of Deuteronomy is
the counsel to obey God and receive His blessings. Moses portrays God
as One who has the ability, and the desire, to care for His people.

Read Deuteronomy 28:1–14. What great blessings are promised the

people? But what must they do to receive them?

____________________________________________________

____________________________________________________
Moses was very eager for the people to understand that God had
wonderful, even miraculous, blessings in mind for them. His words, “If
thou shalt hearken diligently,” let them know that their eternal destiny
was at stake here. What a powerful manifestation of the reality of free
choice. They were God’s chosen nation, recipients of great blessings
and great promises, but those blessings and promises were not uncon-
ditional. They needed to be accepted, received, and acted upon.
And nothing God had asked of them was too hard for them to do
either. “ ‘For this commandment which I command you today is not too
mysterious for you, nor is it far off. It is not in heaven, that you should
say, “Who will ascend into heaven for us and bring it to us, that we may
hear it and do it?” Nor is it beyond the sea, that you should say, “Who
will go over the sea for us and bring it to us, that we may hear it and
do it?” But the word is very near you, in your mouth and in your heart,
that you may do it’ ” (Deut. 30:11–14, NKJV).
Of course, besides the blessings, there were the warnings of the
curses, what would come upon them if they were to disobey (Deut.
28:15–68); that is, what consequences their sin and rebellion would
bring.

What does it mean for us, today, to “hearken diligently” to what

God tells us to do?

____________________________________________________
20
 T UESDAY January 10
(page 17 of Standard Edition)

Honor the Lord

The book of Proverbs is not so much about right and wrong as it is
about wisdom and foolishness. As one reads through the book, one will
see the benefits of wisdom and the pitfalls of foolishness.

Read Proverbs 3:1–10. What wonderful promises are given here? Also,
what does “firstfruits of all your increase” mean?

____________________________________________________

____________________________________________________
God asks us to put Him first in the management of our possessions as
an acknowledgment of His ownership of all things and as a demonstra-
tion of our faith in Him to provide for us. But even more than this, He
says that if we will put Him first, then He will bless what’s left. For us
to do this—that is, to put Him first—is an act of faith, an act of trust,
a manifestation of trusting in the Lord with all your heart and, indeed,
not leaning on your own understanding (which is especially important,
because so often things happen that we cannot understand and cannot
make sense of).
Nothing, though, should spur us on more in trusting God and His
love than does the Cross. When you realize what each one of us has
been given in Jesus, not just as our Creator (John 1:1–4) and our
Sustainer (Heb. 1:3), but also as our Redeemer (Rev. 5:9), returning to
God the firstfruits of whatever we have is, indeed, the least we could do.
“Not only does the Lord claim the tithe as His own, but He tells us how it
should be reserved for Him. He says, ‘Honor the Lord with thy substance,
and with the first fruits of all thine increase.’ This does not teach that we are
to spend our means on ourselves, and bring to the Lord the remnant, even
though it should be otherwise an honest tithe. Let God’s portion be first set
apart.”—Ellen G. White, Counsels on Stewardship, p. 81.
God says that if we put Him first, our “barns will be filled with
plenty” (Prov. 3:10, NKJV). Yet, this is not going to happen by miracle;
that is, you are not going to wake up one day and find your barns and
vats suddenly full.
Instead, the Bible is filled with principles about good stewardship,
careful planning, and financial responsibility, of which faithfulness to
what God calls us to do is our first and foremost responsibility.

How, though, do we learn to trust God and in His promises dur-

ing hard financial times when, even while we are seeking to be
faithful, the barns and vats are not full?

____________________________________________________
21
 W EDNESDAY January 11
(page 18 of Standard Edition)

The Tithe Contract

There is a close spiritual connection between the practice of tithing
and our relationship to God. The Israelites prospered when they obeyed
God and were faithful in tithing. In contrast, they fell on hard times
when they didn’t. They seemed to follow a cycle of obedience and
prosperity, and then disobedience and problems. It was during one of
these periods of unfaithfulness that God, through the prophet Malachi,
proposed a bilateral contract with His people.

Read Malachi 3:7–11. What are the promises and the obligations
found in these verses?

____________________________________________________

____________________________________________________
God promised the people that if they would return to Him, He would
return to them. When they asked what He meant by returning to Him,
He explicitly said, “Stop robbing Me of tithe and offerings.” Their rob-
bery was the reason they were being cursed. Here is God’s solution to
the problem of the curse: “ ‘Bring all the tithes [the whole tithe] into the
storehouse’ ” (Mal. 3:10, NKJV). And if you do this, then “ ‘I will . . .
open for you the windows of heaven and pour out for you such blessing
that there will not be room enough to receive it’ ” (NKJV). If we don’t
have room enough to receive it, we have a surplus with which we can
help others and help to advance the cause of God.
“He who gave His only-begotten Son to die for you, has made a cove-
nant with you. He gives you His blessings, and in return He requires
you to bring Him your tithes and offerings. No one will ever dare to
say that there was no way in which he could understand in regard to
this matter. God’s plan regarding tithes and offerings is definitely stated
in the third chapter of Malachi. God calls upon His human agents to
be true to the contract He has made with them.”—Ellen G. White,
Counsels on Stewardship, p. 75.
One of the positive cycles of obedience is recorded during the reign
of good King Hezekiah of Judah. There was a genuine revival in Judah,
and the people started faithfully returning their tithes and offerings to
the temple storehouse. So much came in that it was piled in heaps at the
temple. Second Chronicles 31:5 tells what happened when the people
“brought in abundance the firstfruits of grain and wine, oil and honey,
and of all the produce of the field; and they brought in abundantly the
tithe of everything” (NKJV).

What does your tithing (or lack thereof) say about your own
spirituality and relationship to God?

22
 T HURSDAY January 12
(page 19 of Standard Edition)

Seek Ye First
It was said of Jesus that “the common people heard him gladly”
(Mark 12:37). Most of the people in the large crowds who followed
and listened to Jesus were members of this class, the common
people. They were the ones who were fed on the mountainside and
who heard the Sermon on the Mount. Jesus said to them, basically,
I know you are concerned about providing for your families. You
worry about the food and drink that you will need daily and the
clothing that you need for warmth and protection. But here is what
I propose . . .

Read Matthew 6:25–33. What was promised here, and what were the
people to do in order to receive those promises?

____________________________________________________
Many of the promises of God have elements of a bilateral cove-
nant. That is, in order to receive the blessing, we need to do our
part, as well.

Read Isaiah 26:3. What are we asked to do in order to have the peace
of God?

____________________________________________________

Read 1 John 1:9. What will Jesus do if we confess our sins?

____________________________________________________

Read 2 Chronicles 7:14. What are the “ifs” and “thens” of God’s pro-
posal here?

____________________________________________________
All these verses and many others deal with the important fact
that although God is sovereign, although God is our Creator and
Sustainer, and although salvation is a gift of grace and unmerited
on our part, we still have a part to play in the great controversy
drama here on earth. Using the sacred gift of free will, free choice,
we must choose to follow the prompting of the Holy Spirit and obey
what God calls us to do. Though God offers us blessings and life,
we can choose cursing and death instead. No wonder God says,
“ ‘Therefore choose life, that both you and your descendants may
live’ ” (Deut. 30:19, NKJV).

23
 F RIDAY January 13
(page 20 of Standard Edition)

Further Thought: “Whenever God’s people, in any period of the

world, have cheerfully and willingly carried out His plan in systematic
benevolence [tithing] and in gifts and offerings, they have realized the
standing promise that prosperity should attend all their labors just in
proportion as they obeyed His requirements. When they acknowledged
the claims of God and complied with His requirements, honoring Him
with their substance, their barns were filled with plenty. But when
they robbed God in tithes and in offerings they were made to realize
that they were not only robbing Him but themselves, for He limited
His blessings to them just in proportion as they limited their offerings
to Him."—Ellen G. White, Testimonies for the Church, vol. 3, p. 395.
The Bible is very clear that we are saved through faith alone, a gift of
God’s grace. Our obedience to God’s commands is a response to God’s
grace; it doesn’t earn it (after all, if it were earned, it wouldn’t be grace:
see Romans 4:1–4).
Indeed, when we look at God’s bilateral covenant with us, we can
see both our blessings and our responsibilities. By our responses to
what God offers to us, we establish our relationship with Him and, to a
great degree, determine our own destiny. Obedience—the service and
allegiance of love—is the true sign of discipleship. Instead of releasing
us from obedience, it is faith, and faith only, that makes us partakers of
the grace of Christ, which enables us to render the obedience that God
asks from us.

Discussion Questions:
! It has been said that if every Adventist were faithful in return-
ing tithe, our church would have more than enough money to do
all that it needs to do for spreading the message. What are you
doing, in terms of tithes and offerings, to help the church do what
it has been called to do?

" Dwell more on the idea of how important our choices and our
works are in our relationship with God. How do we keep the ques-
tions of works and obedience, including tithe paying and good
stewardship, before us but without falling into the trap of legalism?

# In class, talk about the question at the end of Tuesday’s study

regarding when hard times come even when we have been faith-
ful. How do we understand this if it happens, and how do we keep
from being discouraged when it does?

24
 i n s i d e
Story
Making a Deal With God
By ANDREW MCCHESNEY
Dmitry Bagal, a student from Russia, ran out of money several months
after enrolling in the master’s in theology program at Friedensau Adventist
University in Germany. His options seemed limited. He could work on
campus or in a nearby retirement home, but the income would only partially
cover his tuition. As a foreigner, he could not take out a state loan like the
German students. But he could apply for a scholarship, which was smaller
than the loan but did not require repayment.
As Dmitry prayed over the dilemma, he felt impressed to make a deal
with God. “Lord,” he prayed, “if You bless me with this scholarship, I prom-
ise to set aside a second tithe to support mission work.”
Dmitry applied for the scholarship and, to his joy, it was approved. He
began setting aside a second 10 percent of his gross income for mission
work. As the semesters rolled by, he was approved for the scholarship again
and again, and he kept giving a second tithe to mission work. Despite the
second tithe, he still somehow always had enough money to cover tuition
and other expenses. He even was able to set money aside for an emergency.
Then Dmitry’s five-year-old laptop began to act up as he worked on his
master’s thesis. Twice he had to buy spare parts to self-repair it. One day, he
found that he could no longer close the laptop’s screen. The hinges refused
to budge. A new laptop was needed if he hoped to finish his thesis, and he
was glad to have the small emergency fund.
But as he prayed about the situation, he remembered a friend, also from
the former Soviet Union, who was serving with his family of five as mis-
sionaries in the South American jungle. High humidity had ruined his
friend’s tablet, and a robust device was desperately needed to continue his
work. Dmitry couldn’t understand why he was thinking about his friend in
South America when he was the one in need of a laptop to graduate. But he
bought a waterproof, dustproof laptop and mailed it to his friend.
Shortly after sending the package, an online advertisement popped up
on Dmitry’s laptop screen that offered the very hinges that he needed for
the laptop. He ordered the hinges and, after install-
ing them, the screen opened and closed like new.
Amazingly, the laptop still works today, eight years
later.
DMITRY has no doubt that God blesses those who put mission
first. “The Lord has prolonged the life of the laptop,” DMITRY
says. “Truly it is written in the Bible, ‘Whoever is kind to the
poor lends to the LORD, and he will reward them for what they
have done’ [Proverbs 19:17, NIV].”

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org. 25
 teachers comments

Part I: Overview
The plan of salvation is a covenant that God proposes to human beings.
Contracts are part of human relationships, but God’s covenant with us, in
Jesus, was planned since eternity (1 Pet. 1:18–20) and offers eternal life
to those who are faithful unto death (Rev. 2:10).
The covenant contains the law, whether written on stone or in our hearts
(Deut. 9:11, Heb. 8:10). Such a divine-human alliance involves on our
part diligent obedience, rendered in love, to the law and to the covenant
(1  John 5:3). Some clauses of this covenant are more extensive, such
as the commandment to worship God alone and to love Him above all
things (Deut. 6:5; Matt. 22:36, 37). But there are also specific commands
within the covenant, namely, (1) to turn away from idolatry (Deut. 31:20),
(2) to keep the Sabbath (Isa. 56:6), and (3) to observe certain food laws
(Leviticus 11, Isa. 65:1–5, Isa. 66:15–18).
An important covenant clause is to acknowledge that God gives mate-
rial possessions and, in return, requires faithfulness in tithes and offerings.
Besides being important for the development of the relationship between
the worshiper and the Worshiped, the faithful return of tithes and offerings
also serves to support God’s work (2 Chron. 31:11, 12, 20, 21; Mal. 3:8–10).
In doing so, we recognize the need to honor the Lord with our possessions,
placing God first (Prov. 3:9). When we break this specific clause, we violate
the covenant. Such a violation constitutes a refusal to acknowledge God as the
One who bestows the gifts. Thus, in our refusal, we separate ourselves from our
Lord and Savior (Mal. 3:7, 8).
God’s faithfulness to His covenant is unshakable (Deut. 4:31), but we
haven’t always answered Him with faithfulness in return (Jer. 11:10). The One
who provides riches also offers grace for obedience, making certain both our
calling and election for Christ’s kingdom (2 Pet. 1:10, 11; Rev. 2:10).

Part II: Commentary

What Is the Covenant or Alliance?

Read “The Law and the Covenants” in Patriarchs and Prophets, by Ellen
G. White, pp. 370–373.
The word “covenant” (in Hebrew: berith) appears approximately 285
times in the Old Testament. In the New Testament, the Greek word for
“covenant” is diatheke. This word was used in connection with the covenant
between God and His people. (See T. K. Cheyne and J. Sutherland Black,
Encyclopaedia Biblica, pp. 928, 929.) In modern terms, the word corresponds

26
 teachers comments

to a contract but also is used for an alliance, pact, or testament.

A covenant is not necessarily a law, despite being legally binding on the
parties within the terms of the contract. Consequently, a law may some-
times be deemed a contract, given that it is a covenant based on the law.
However, law and covenant are conceptually different.
So, for a contract to exist, it is necessary to have a law governing it.
Although the law was later proclaimed from Mount Sinai, God’s law
already existed because it is linked to His own name (Ps. 119:55) and
thus is eternal. Similarly, God’s plan to save humanity through the blood of
Christ has been known since the foundation of the world (1 Pet. 1:19, 20).
Because salvation is by grace, some may presume that human beings
have no obligations under this covenant. But mutual obligations are essen-
tial for a document to be recognized as a contract, covenant, or alliance.
Among the obligations are the good works of faith, according to the law
written in the heart (Eph. 2:8–10, Jer. 31:31–34).

Laws, Promise, and Covenant

1. Laws: Laws are unilateral decisions from the lawgiver and are not depen-
dent on the other party’s acceptance. These laws are promulgated by the law-
giver and must be obeyed. We don’t participate in the process of making God’s
laws that are part of the divine covenant. It wouldn’t make sense to have a law
in a contract that was not meant to be kept. As such, both the old and the new
covenants have law and obedience elements (Heb. 8:8–13).
2. Promise: Similar to a decree, a promise is unilateral. God alone may
make a promise. Trust in the promise depends on the credibility and
ability of the one who promises. God promised and will deliver because
He doesn’t lie and never fails. God’s promise of salvation by grace through
faith to those who accept His covenant is an assurance for the redeemed
(Heb. 6:13–20, 1 John 2:25).
3. Covenant: A covenant needs at least two people (bilateral agreement) to
be binding. A covenant is different from a decree or promise in that there
is no alliance or covenant without the contractual parties. In this regard,
human beings decide whether they want to be part of God’s covenant or
not. God invites us to enter His covenant, by faith in Christ, so that we may
have eternal life (John 3:16).

Characteristics of the Covenant

Everything in the covenant points to faith, followed by obedience.

1. Mutuality means that the parties have joint duties and rights under the
contract. Therefore, being obedient is our part of the covenant (Heb. 8:10,
Rev. 14:12).

27
 teachers comments

2. Achievable means that the covenant’s terms can be fulfilled by both

parties. It doesn’t make sense to have a contract with rules that one of the
parties is unable to observe. As such, honoring the terms of the covenant
simply is doing what God requires by His grace because grace brings
forth good works (Eph. 2:8–10).
If God commands us to keep the Sabbath or to return tithes and offer-
ings, such a command is a divine clause in the contract, indicating that
human beings can do what is required. God would never ask anything that
is impossible, and His enabling grace is part of the covenant.
3. Conditionality means that the contract is valid only if there is practical
adherence. Anyone who believes and is faithful will be saved (Rev. 2:10)
and will be blessed (Mal. 3:10–12) because this is part of the contract.
There are complementary and basic blessings. Sin may hamper the
receiving of some complementary blessings in this world, but it does not
change the basic blessings of salvation if we remain in the faith, accord-
ing to the contract.
4. Cancellation conditions refer to the fact that all contracts provide
for cancellation in certain special situations. Such also is the case with
God’s covenant. The covenant parties who remain in sin may create the
cancellation conditions by transgressing specific clauses.

God’s Covenant Includes Tithes and Offerings

All aspects of life are part of God’s covenant. In this covenant, God promises
to give human beings strength to obtain material possessions. In return, God
requires faithfulness to the covenant, for the following three reasons:

1. Material possessions should remind us that God is fulfilling His part of

the covenant. God declares that His people shall remember Him, because
He is the One who gives them the strength to obtain riches and because
these blessings are part of the covenant.
God’s aim in providing His people with riches is to confirm the alliance
between Himself and His people. Thus, He indicates that the covenant
includes both material and spiritual aspects (Deut. 8:18). As such, tithes
and offerings show the mutual loyalty between God (the One who blesses)
and His children (who acknowledge, believe, and obey Him).
The faithful use of our possessions, in turn, reminds us of our mis-
sion in our salvation covenant with Christ: namely, that God desires that
we, through the blessings bestowed upon us, will make His name known
among all nations (Mal. 3:12).

2. The return, or withholding, of tithes and offerings is an indication of

28
 teachers comments

one’s spiritual condition with God. Material possessions are part of God’s
covenant with His people. This fact becomes clear in ancient Israel’s
unfaithfulness during times of apostasy. On the other hand, during spiri-
tual revivals, the faithful return of tithes and generous offerings indicated
a renewal of the covenant with God (2 Chron. 31:5–10; Neh. 10:37, 38;
Neh. 12:44; Neh. 13:5, 12; Mal. 1:9, 14; Mal. 3:7–10).

3. Being faithful in material possessions is a way of honoring God,

according to Proverbs 3:1–10. As we look at this text in more detail, we
observe the following:

a. The word “honor” (in Hebrew: kabad) means to glorify and be rich
toward God.
b. The Hebrew word for “increase” (hown) (Proverbs 3:9) means
“wealth,” “riches.” This verse conveys a clear message that is still
valid today: being faithful with our possessions brings honor and
glory to God. This general counsel is well detailed in Scripture, in
the laws relating to tithes and offerings.
c. “Firstfruits” (Proverbs 3:9) in Hebrew is reshyith, meaning “first,
beginning, best.” God cannot be properly honored by being second
or by our giving Him the leftovers. The Lord of the covenant requires
top priority where our time is concerned and in the quality of what we
offer Him. This requirement is part of God’s covenant with us.
d. The Hebrew word kol means “all, the whole of, any, each, every-
thing.” “Increase” is the translation of the Hebrew word tevuah.
It means “produce, product, income, revenue, gain.” Both words
together (kol and tevuah) indicate that no increase shall be exempted
from honoring the Lord, because He is the Lord of any increase.
Conversely, no reduction will be accepted as an excuse for not
honoring Him with “all the increase.” Thus, God requires “all” (kol)
the material possessions we have. (Thus, no excuse will be accepted
as valid for withholding from Him any aspect of our lives that it is
our privilege to consecrate fully to Him.)
“All” our assets and increase of wealth shall be a reminder that God
is the God of the covenant. He is the One who provides all that we
have. The Bible clearly shows that an important way of remembering
the covenant of God is by regularly returning tithes and offerings.

Part III: Life Application

1. Ask your students: How does your faithfulness or unfaithfulness

29
 teachers comments

to God’s covenant, in terms of material possessions, impact your

spiritual life? Why?

2. Invite one or two of your class members to read the following two
passages from Ellen White’s writings while the rest of the class
reflects on the words. Then ask your class to answer the questions
that follow each quotation.
“Let those who have become careless and indifferent, and are
withholding their tithes and offerings, remember that they are
blocking the way, so that the truth cannot go forth to the regions
beyond. I am bidden to call upon the people of God to redeem
their honor by rendering to God a faithful tithe.”—Ellen G. White,
Counsels on Stewardship, p. 96.
a. In what ways do your students feel that they continue to be
“careless and indifferent” in their faithfulness to God with
their tithes and offerings? Why do they think that is so?

b. Discuss with your students the expression “blocking the way”

and its implications for their spiritual lives. How might they be
“blocking the way” of the gospel by a failure to return faithful
tithes and offerings? How does this failure impact the people
who are waiting and needing to hear this message? If your
students feel they are indifferent in this aspect, how can they
change?

c. What does the expression “redeem their honor,” when applied

to the church’s faithful return of tithes, mean to class members?

“Every man should freely and willingly and gladly bring tithes and
offerings into the storehouse of the Lord, because in so doing there
is a blessing.”—Ellen G. White, Counsels on Stewardship, p. 67.
Ask students to share their testimonies of how returning tithes
and offerings has been an occasion for either joyfulness or
blessing in their lives.

30
 L ESSON 3 *January 14–20
(page 22 of Standard Edition)

The Tithing Contract

SABBATH AFTERNOON
Read for This Week’s Study: Gen. 14:18–20; Mal. 3:10;
Deut. 12:5–14; Lev. 27:30; 1 Kings 17:9–16; 1 Cor. 4:1, 2.

Memory Text: “ ‘Bring all the tithes into the storehouse, that there
may be food in My house, and try Me now in this,’ says the LORD of
hosts, ‘if I will not open for you the windows of heaven and pour out
for you such blessing that there will not be room enough to receive it’ ”
(Malachi 3:10, NKJV).

I
n Genesis 14, Abram had returned from a successful hostage rescue
mission in which he had saved his nephew Lot, Lot’s family, and the
other people taken from Sodom. The king of Sodom was so grateful
for the rescue that he offered Abram all the spoils of the battle. Abram
not only refused the offer but also gave a tithe of all that he possessed
to Melchizedek.
Immediately after Abram’s tithing experience, the Lord said, “  ‘Do
not be afraid, Abram. I am your shield, your exceedingly great reward’ ”
(Gen. 15:1, NKJV). In effect, the Lord was telling Abram, “Don’t worry.
I will be your protector and provider.” Then, much later, Moses told Israel
as they were about to enter Canaan, “ ‘You shall truly tithe all the increase
of your grain that the field produces year by year . . . that you may learn
to fear the Lord your God always’ ” (Deut. 14:22, 23, NKJV).
Ellen G. White wrote: “Men were required to offer to God gifts for
religious purposes before the definite system was given to Moses, even
as far back as the days of Adam.”—Testimonies for the Church, vol. 3,
p. 393.
What does all this mean for us today?

* Study this week’s lesson to prepare for Sabbath, January 21.

31
 S UNDAY January 15
(page 23 of Standard Edition)

Tithe Equals a Tenth

Dictionaries define tithe as “a tenth part of something” or “10 percent.”
This definition is likely taken from the Bible narrative. Tithe is simply
returning 10 percent of our income, or increase, to God. We understand
that all we have belongs to Him in the first place. The tithing legislation
given to Israel at Mount Sinai points out that the tithe is holy and belongs
to God (see Lev. 27:30, 32). God asks only for His 10 percent. Our offer-
ings of gratitude are separate from and in addition to the tithe. The tithe
is the minimum testimony of our Christian commitment. Nowhere in the
Bible do we find any indication that God’s portion is less than a tenth.

Read Genesis 14:18–20 and Hebrews 7:1–9. What was Abram’s

response to meeting Melchizedek? What does this teach us about
how far back in history the practice goes?

____________________________________________________

____________________________________________________
The first mention of tithe in the Bible is in Genesis 14, which tells the
story of Melchizedek’s meeting with Abram. The last mention of tithe in
the Bible recalls the same encounter, but the words “tenth” and “tithe” are
used interchangeably (see Heb. 7:1–9). Note in the Hebrews story that
neither Melchizedek nor Christ were of the tribe of Levi, so tithing pre-
cedes and follows the selection of the Levites. Tithing is not exclusively
a Jewish custom and did not originate with the Hebrews at Sinai.

Read Genesis 28:13, 14, 20–22. What did God promise to do for Jacob,
and what was Jacob’s response to God?

____________________________________________________

____________________________________________________
When Jacob left home, running from his angry brother, Esau, one
night he had a dream of a staircase that ascended from earth to heaven.
Angels were going up and down on it. And God stood at the top and
promised to be with Jacob and someday bring him back home. This
single young man had a real conversion experience and said, “  ‘The
Lord shall be my God. . . . And of all that You give me I will surely
give a tenth to You’ ” (Gen. 28:21, 22, NKJV).

Why is it important to understand that tithing, like the Sabbath,

was not something that originated in the ancient Israelite legal
or even religious system? What message should we, who live after
the Cross, take from this truth?
32
 M ONDAY January 16
(page 24 of Standard Edition)

Where Is the Storehouse?

Read Malachi 3:10. What can we learn from this verse about where
our tithe should go?

____________________________________________________

____________________________________________________
Though specific directions are not given in the text, it is nevertheless
evident that God’s people knew what He meant by the word “storehouse.”
God does include in His directions, “  ‘that there may be food in My
house’ ” (NKJV). His people understood that God’s house initially was the
sanctuary—the elaborate tent that was built by specific direction given to
Moses at Mount Sinai. Later when Israel lived in the Promised Land, the
central location was first in Shiloh and then more permanently at the temple
in Jerusalem.

Read Deuteronomy 12:5–14. These verses do not indicate that God’s chil-
dren could use their own discretion as to where their tithe was deposited.
What principles can we take from these verses for ourselves today?

____________________________________________________

____________________________________________________
As members of God’s family, we want to understand and practice His
will regarding what to do with our tithe. In the biblical narrative, we learn
that three times each year—Passover, Pentecost, and Feast of Tabernacles
(Exod. 23:14–17)—God’s people were to travel to Jerusalem to bring their
tithes and offerings personally and to praise and to worship God. Then the
Levites distributed the tithe to their brethren all over the land of Israel (see
2 Chron. 31:11–21, Neh. 12:44–47, Neh. 13:8–14). In harmony with this
biblical central storehouse principle, the Seventh-day Adventist Church has
designated the local conferences, missions, and unions of churches as store-
houses on behalf of the world church and from which the ministry is paid.
For the convenience of church members, tithes and offerings are brought
to the local church as part of the worship experience, though some use
online giving. The local treasurers then forward the tithe to the conference
storehouse. This system of tithe management, outlined and ordained by
God, has enabled the Seventh-day Adventist Church to have a worldwide
and growing impact in the world.
Imagine if everyone decided to give their tithe to whomever they
wanted to, at the expense of the Adventist Church itself. What
would happen to our church? Why is that practice, then, such a
bad idea and contrary to Scripture?
33
 T UESDAY January 17
(page 25 of Standard Edition)

The Purpose of Tithing

Read Leviticus 27:30 and Numbers 18:21, 24. What does God propose
to do with the tithe?

____________________________________________________

____________________________________________________
Because God is the owner of everything (Ps. 24:1), He obviously
doesn’t need the money. But because the tithe is His, He tells us what
to do with it, and that is to use His tithe for the support of the gospel
ministry. And, therefore, the needs of the ministers are taken care of
with God’s tithe.
The tribe of Levi—the ministerial force in the Old Testament—was
not given large properties, as were the rest of the tribes. Levi was given
certain cities, including the cities of refuge, with enough land around
them for personal gardens. They were supported by the tithes of the
others, and they themselves also tithed their income.

Read Acts 20:35. What’s the message here, and how does this relate to
the question of tithe?

____________________________________________________

____________________________________________________
Tithing is important because it helps us establish a relationship of
trust with God. To take one-tenth of your income and “give it away”
(though, technically, it belongs to God anyway) truly is an act of faith,
and only by exercising it will your faith grow.
Think, for instance, about the end times, too, when those who are
faithful cannot buy or sell, as depicted in Revelation 13, 14 (see lesson
11). To have developed a trust in God and in His providences and power
and love will be of paramount importance when it seems as if all the
world is against us. Faithful tithing can surely help develop that trust.
Even before then, how crucial for all of us to have learned to trust God,
regardless of our situation.
A second big reason for financial faithfulness is to access the prom-
ised tangible blessings of God. As part of the tithing contract, God has
promised blessings that are so large that we won’t have room enough to
receive them. With our surplus, we can help others and help to support
the work of God with our offerings.

In what ways have you experienced the great truth that it is,
indeed, “more blessed to give than to receive” (Acts 20:35)?

34
 W EDNESDAY January 18
(page 26 of Standard Edition)

Tithing on the Gross or the Net Income?

We calculate our tithe on our “income” if we are paid by the hour or by
a salary, and we pay on our “increase” or profit if we are self-employed
and have our own business. In many countries, the government takes
out taxes from the worker’s pay to cover the cost of services done for the
people, such as security, roads and bridges, unemployment benefits, and
so on. The question of gross or net primarily involves whether we return
tithe on our income before or after such taxes are taken out. Those who are
self-employed can legitimately deduct the cost of doing business in order
to determine their actual profit before their personal taxes are deducted.
Studies of membership’s giving habits reveal that the majority of
Seventh-day Adventists tithe on the gross income; that is, before taxes
are taken out. In fact, according to the Tithing Principles and Guidelines,
published by the General Conference in 1990, “Tithe should be computed
on the gross amount of a wage or salary earner's income before legally
required or other employee authorized deductions. This includes federal
and state income taxes which provide for services and other benefits of
responsible citizenship. Contributions to Social Security may be sub-
tracted-See Guideline 111-F.”—Page 22.

Read 1 Kings 17:9–16. What was the widow’s situation before Elijah
came to her? What did the prophet ask her to do first before taking
care of herself and her son? What can we learn from this account
about the question at hand?
____________________________________________________
____________________________________________________
The widow of Zarephath was told by God that a man of God was
coming to see her (1 Kings 17:9). When Elijah arrived, she explained
her dire circumstances. Elijah first asked for a drink of water and then
added, “Do not fear; go and do as you have said, but make me a small
cake from it first, and bring it to me; and afterward make some for
yourself and your son. For thus says the Lord God of Israel: ‘The bin
of flour shall not be used up, nor shall the jar of oil run dry, until the
day the Lord sends rain on the earth’ ” (1 Kings 17:13, 14, NKJV).
Was this selfishness on his part, or was he simply testing her faith—in
fact, allowing her to exercise her faith? The answer should be obvious.
As we have been told, “Everyone is to be his own assessor and is left
to give as he purposes in his heart.”—Ellen G. White, Testimonies for the
Church, vol. 4, p. 469.

How do you explain to someone who has never given tithe the
blessings that come from giving it? What are those blessings, and
how does returning tithe strengthen your faith?
35
 T HURSDAY January 19
(page 27 of Standard Edition)

An Honest or Faithful Tithe

Read 1  Corinthians 4:1, 2. As children of God and stewards of His
blessings, what kind of people are we asked to be?

____________________________________________________

____________________________________________________
So, what does it mean to be faithful with our tithe? This week we
have reviewed several of the constituent elements of the tithe:
1. The amount—which is a tenth, or 10 percent, of our income or
increase.
2. Taken to the storehouse—the place from which the gospel minis-
ters are paid.
3. Honoring God with the first part of our income.
4. Used for the right purpose—the support of the ministry.
It is our responsibility as church members to uphold the first three
items; it is the responsibility of the storehouse managers to make sure
that the tithe funds are used properly.
And, unlike our offerings, the tithe is not discretionary on our part.
The tenth and the storehouse are both part of our responsibility. We
don’t set the parameters; God does. If I don’t return a full 10 percent of
my “increase,” I’m not really tithing; and if I don’t bring that 10 percent
to the “storehouse,” I’m not really tithing either.

Read Matthew 25:19–21. When are we called upon to give an account

of our management of God’s funds? What is said to those who have
been financially faithful?

____________________________________________________

____________________________________________________
“  ‘Bring ye all the tithes into the storehouse’ (Malachi 3:10), is God’s
command. No appeal is made to gratitude or to generosity. This is a matter
of simple honesty. The tithe is the Lord’s; and He bids us return to Him that
which is His own.”—Ellen G. White, Education, p. 138. Managing for God
is a unique privilege—and a responsibility, as well. He blesses and sustains
us and asks for only a tenth, and then He uses His tithe to provide for those in
the ministry, as He did for the tribe of Levi during the time of ancient Israel.

Some argue that they don’t like how their tithe money is used
and, hence, either don’t tithe or send their money somewhere
else. Yet, where did God say, “Bring the tithe to the storehouse,
but only if you are sure that the storehouse is using it right”?

36
 F RIDAY January 20
(page 28 of Standard Edition)

Further Thought: Read Ellen G. White’s most comprehensive tithe

document in volume 9 of Testimonies for the Church, pp. 245–252. Study
Section III of Counsels on Stewardship, pp. 65–107.

“If all the tithes of our people flowed into the treasury of the Lord
as they should, such blessings would be received that gifts and offer-
ings for sacred purposes would be multiplied tenfold, and thus the
channel between God and man would be kept open.”—Ellen G. White,
Testimonies for the Church, vol. 4, p. 474. This is an amazing state-
ment. If we were all faithful tithers, God would bless us with funds to
increase our offerings 1,000 percent.
“In the third chapter of Malachi is found the contract God has made
with man. Here the Lord specifies the part He will act in bestowing
His great gifts on those who will make a faithful return to Him in tithes
and offerings.”—Ellen G. White, Advent Review and Sabbath Herald,
December 17, 1901.
“All should remember that God’s claims upon us underlie every other
claim. He gives to us bountifully, and the contract which He has made
with man is that a tenth of his possessions shall be returned to God. The
Lord graciously entrusts to His stewards His treasures, but of the tenth
He says: This is Mine. Just in proportion as God has given His property
to man, so man is to return to God a faithful tithe of all his substance.
This distinct arrangement was made by Jesus Christ Himself.”—Ellen
G. White, Testimonies for the Church, vol. 6, p. 384.

Discussion Questions:
! Dwell more on this idea that the practice of tithing did not
originate in ancient Israel. How does this fact help us understand
the perpetuity of this obligation on our part before God?

" In class, discuss the question posed at the end of Monday’s

study. Think of what would happen if people decided to send their
tithe somewhere else. What would happen to our church? Would
we even have a church? What’s wrong with the attitude that says,
Well, my tithe is so small in contrast to everything else, it doesn’t
matter. What if everyone thought like that?

# Share with others what you have learned and experienced from
giving tithe. What can you teach others about the practice?

37
i n s i d e
Story
Sabbath Test in Malawi
By SHERON NDHLOVU
A college in Malawi created consternation among Seventh-day Adventist
students by scheduling final exams on the seventh-day Sabbath.
Lucy was distressed. She and other Adventist students at the state-owned
Karonga Teachers Training College had received scholarships to become
teachers. But now their future seemed uncertain.
The Adventist students gathered to discuss their dilemma. The year was
2006. Malawi was facing a food shortage that had prompted the cash-
strapped government to ask state colleges to reduce the number of days that
students were on campus. As a result, Lucy’s college had moved up final
exams previously scheduled for Monday and Tuesday to Saturday.
The Adventists decided to ask the college to reconsider the day of the
exams, and several went to the director’s office. Their appeal was rejected.
Worsening matters, other students began to mock them over their beliefs.
Lucy watched in dismay as classmate after classmate bowed to the pres-
sure and agreed to take the exams on Sabbath. But she and three others
stood firm. They would honor the Lord of the Sabbath. They prayed and
went to the director’s office to appeal for a second time.
At the office, Lucy felt shamed and insulted. She was reminded that she
was privileged to have a state scholarship and told to study for the sake of
her children, whom she was raising after her husband’s recent death. The
humiliation did not change Lucy’s mind. She believed God would help.
The second appeal was rejected. Lucy and her three classmates kept on
praying, and they asked the district pastor to pray. The pastor spoke with
the president of the Adventist Church in Malawi, who, in turn, asked state
authorities to intercede. Adventists faced Sabbath exams across Malawi.
Abruptly, the college rescinded its decision and returned the exams to
their old schedule. The sudden change sowed confusion on campus, but
all the students and faculty knew one thing: The prayers of four faithful
Adventists had been answered in a powerful way. “God intervened,” said
Lucy Nyirenda, who passed the exams and became a teacher. “He has
promised that He will never forsake His own.”
Lucy loves to claim God’s promise in Deuteronomy
31:6, “Be strong and of good courage, do not fear nor
be afraid of them; for the Lord your God, He is the
One who goes with you. He will not leave you nor
forsake you” (NKJV).
Thank you for your Thirteenth Sabbath Offering that will sup-
port Adventist education in the East-Central Africa Division
this quarter, helping students attend educational institutions
where they will never have to take Sabbath exams.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
38 mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org.
 teachers comments

Part I: Overview
We are doubly God’s property, because He created us and because He
redeemed us (John 1:1, 18; John 3:16). We lost all when sin came into
the world (Gen. 3:17–19). God gave us a chance through His covenant to
regain what was forfeited. Our acceptance of the covenant includes our
restoration; development; and the return of everything that we have, and
are, to God: our time, body, talents, and our possessions.
God gives us the strength to acquire riches. We should remember
that the purpose of all we are given is to confirm His covenant with us
(Deut. 8:17, 18). As Lord and Creator, God has the right to require of
us a tithe of all our possessions or increase for the completion of His
final work. After all, only God can open the windows of heaven to bless
beyond measure those who are faithful (Mal. 3:10–12).
Moreover, returning tithe is an act of faith that brings God’s people
closer to Him (Mal. 3:9, 10). But the divine covenant commands that
“all” the tithes should be taken to the storehouse, the administrative and
financial headquarters of God’s people (Mal. 3:10). “All” the tithe also
must be used to sustain the ministers in God’s work (2 Chron. 31:11–21,
Neh. 12:44–47, Neh. 13:8–14).
Finally, to be a faithful tithe, the tithe must be given before any per-
sonal use or deduction on “all” the increase with which we are blessed
(Prov. 3:9, Matt. 6:33). Faithfulness has spiritual meaning and power
because we know it is the result of God’s grace. God gave us salva-
tion and blessings through the covenant that He established, which was
sealed with the blood of Jesus, His Son (Heb. 12:24).

Part II: Commentary

In the Bible, the word “tithe” (in Hebrew: maaser) literally means “tenth.”
Therefore, there is no biblical basis for using any other percentage in rela-
tion to this word besides 10 percent. However, this word is used in two
other biblical practices also called “tithe”: the king’s tithe and the second
tithe.

Two Temporary Tithes

1. The King’s Tithe: The king’s tithe was a tax established in the days of
Saul (1 Sam. 8:11, 15, 17). This tithe was not part of the covenant and
ceased with the end of the Jewish monarchy.
2. Second Tithe (in Hebrew: maaser sheni): (See Ellen G. White, Patriarchs

39
 teachers comments

and Prophets, chapter 51.) This tithe ended with the destruction of the
temple and the nation of Israel, as it depended on the seven-year cycle
(Deut. 14:22–29, Deut. 15:1, Deut. 26:12), which started only when the
Israelites entered the Promised Land (Lev. 25:1–7).
The second tithe was spent by the family on the annual visit to the
sanctuary. The exception to this practice occurred during the third and
sixth years of the seven-year cycle, when the second tithe was saved at
home to provide a feast and assistance to those who didn’t own land
(Deut. 14:28, 29). As such, the second tithe wasn’t taken to the store-
house, and it was not a ministerial tithe. (See Fred Skolnik and Michael
Berenbaum, Encyclopaedia Judaica, 2nd ed. [Farmington Hills, MI:
Thomson Gale, 2007], vol. 8, pp. 254, 313, 314.)

The Permanent Ministerial Tithe

The ministerial tithe is different from the other two tithes mentioned
above. Unlike the king’s tithe and the second tithe, the ministerial tithe
remains in perpetuity, until the gospel mission is completed. At that point,
all nations will see that God’s people are blessed (Mal. 3:12), and many of
the nations will have accepted the good news of salvation (Matt. 28:19).
The ministerial tithe is independent of the Levitical system and is part
of the priesthood of Melchizedek, which is that of Jesus (Gen. 14:18–20,
Heb. 7:1–12).
Moreover, there are no Bible references indicating the end of the minis-
terial tithe. The text in Hebrews 7:12 does not point to the end of the sys-
tem of tithing but to the end of the law “of the Levitical priesthood,” which
was now replaced by the priesthood of Melchizedek (Heb. 7:12–15). Just
like the Sabbath, worship, and relationships with others, the duty to tithe
remains unchanged for those who accept the divine covenant.
Let’s look at six principles and practices of tithing:

1. The “entire” ministerial tithe should be taken to the storehouse. The

purpose of the ministerial tithe always has been to exclusively support the
priestly ministry (Gen. 14:18–20, Lev. 27:30–34, Num. 18:21–24, Mal.
3:8–10).
2. Money was scarce in the ancient Middle East; thus, there was an
emphasis on tithes and offerings to be taken to the sanctuary in goods and
animals.
3. The tithe doctrine is based on all Scripture and not only on the Levitical
period texts. In the first instances where tithe is mentioned, the Bible
instructs that the principle of tithing includes “all” (Gen. 14:20, Gen.
28:22); that is, all possessions or increase.
4. Considering the size of the depositories in the tabernacle or the temple, it

40
 teachers comments

would be unrealistic to imagine that the tithes of the entire nation of Israel,
given in goods and animals, would fit in the sanctuary’s depositories.
5. Furthermore, the reference in the Bible to agricultural produce and ani-
mals is only an allusion to the most common products. However, the tithe
could be converted to money when convenient (Gen. 14:20, Gen. 28:22).
(See Fred Skolnik and Michael Berenbaum, Encyclopaedia Judaica, vol.
19, pp. 736, 737; also vol. 1, pp. 47, 48, 83, 139; vol. 8, pp. 254, 313, 314
of this same series.)
6. Moreover, the Bible section dealing with tithing of agricultural produce
establishes that this tithe could be exchanged for money, according to the
law of redemption of holy things (Lev. 27:31). In this case, the correspond-
ing tithe amount to be redeemed should be paid, plus a fine of one-fifth
in shekels (571-gram silver bars), which were the currency of the sanctu-
ary (Lev. 27:8–12, 19, 25, 31). All estimations of holy things, including
the tithe, were done by the priest (Lev. 27:8, 12) before the tithe could be
redeemed (Lev. 27:31).

Gross and Net

Biblically, the tithe is payable on every “blessing” that results in
increase, without any specific reference to the gross or net amount
relating to tithe. The word “blessing” may include the concepts of “pros-
perity” and “gift,” because all that we have are gifts received from God
(Deut. 16:17, Deut. 28:8). Consequently, the tithe should be calculated
on all that He gives.
“Increase” and “prosperity” are words that imply an “increase” in the
amount or quantity of possessions and, consequently, shall be tithed,
whether it is a gift, inheritance, salary, investment, or anything that is
found. Yet, we receive many other blessings that are not material resources
but should stir up our gratitude for the Lord’s kindness.
In Hebrew, the word for the “goods” that Abraham tithed (Gen. 14:16,
20) is rekush. This word is applicable to animals; food; and such valu-
able items as gold, silver, and clothes, which were conveyable goods.
These were goods he did not possess before, thus indicating an increase.
Therefore, tithe should be calculated on all financial and asset gains.
“A tithe of all our increase is the Lord’s. He has reserved it to Himself,
to be employed for religious purposes. It is holy. Nothing less than this
has He accepted in any dispensation.”—Ellen G. White, Counsels on
Stewardship, p. 67.

Storehouse
Storehouse means more than a mere depository. The storehouse was
an administrative, and financial, management system of the sanctuary,

41
 teachers comments

revived in the days of King Hezekiah, after the apostasy of his pre-
decessors (2  Chronicles 31). This same system was later restored by
Nehemiah (Neh. 10:38, 39; Neh. 12:44; Neh. 13:5, 12, 13).
There was in that sanctuary organization system a group of treasurers
who managed some special offerings (terumah), dedicated things and
tithes, which were intended for the Levites and priests (2 Chron. 31:12,
13). There was another team in charge of other types of offerings: freewill
offerings (nedabah), and the most holy things (2 Chron. 31:14).
The exclusive purpose of tithes was to sustain the ministerial workers—
Levites and priests (Num. 18:21–28, Neh. 10:37–39, Mal. 3:10). This
system, sanctioned by God, was originally designed according to His will
(2 Chron. 31:21, Mal. 3:10) and used in the Old Testament for approxi-
mately 1,400 years.
Although many of us today live in an industrialized society (as opposed
to an agricultural one), the storehouse principle established by God still
remains valid, enabling institutional unity and equitable distribution of
resources so that the gospel may be preached locally and around the world.
There was a separation of the depositories in the storehouse, with
specific chambers to store tithes and other chambers for offerings. This
system was put in place to avoid the improper use of the ministerial tithe
in general church expenses.
Today, as in the past, it is essential for the worshiper to identify his or
her monetary gift, indicating whether it is tithe or offering. This identifica-
tion enables the treasurers to correctly calculate and use the tithes to pay
ministers and designate offerings for other expenses, according to biblical
principles.

Part III: Life Application

The Bible shows that tithing is an important part of worshiping God and
our relationship with Him (Mal. 3:7, 8). So class members should not
be surprised that faithfulness in tithing will be examined in the judg-
ment, resulting in a blessing or curse (Mal. 3:9–11). Their faithful tith-
ing opens the “windows” of heaven for a blessing whose liberality and
magnitude will draw the attention of the nations (Mal. 3:12).

1. In what way does tithing strengthen your students’ fellowship

with God and enhance the fulfillment of the commission to
preach the gospel to the world?

42
 teachers comments

2. Invite your students to think about the experience of ancient

Israel. What spiritual and material losses or blessings may
unfaithfulness in tithes and offerings bring to individual church
members and to the church, as a whole, today?

“He [God] asks us to acknowledge Him as the Giver of all things. . . .
This is the provision God has made for carrying forward the work of the
gospel.”—Ellen G. White, Counsels on Stewardship, p. 65.

1. Abraham returned the tithe after declaring that God is the

“most high God, possessor of heaven and earth” (Gen. 14:19).
What important reason to tithe does this declaration teach your
students?

2. God regarded tithing of such importance that He included it in

the history of Abraham, in Jacob’s vow, in the life of God’s peo-
ple, and in the description of the ministry of Jesus, represented
by Melchizedek and the divine covenant. Ask your students why
they think this is so. Lead your class in a discussion about this
topic.

43
 L ESSON 4 *January 21–27
(page 30 of Standard Edition)

Offerings for Jesus

SABBATH AFTERNOON
Read for This Week’s Study: 2 Cor. 9:6, 7; Deut. 16:17;
1 Chron. 16:29; Ps. 116:12–18; Mark 12:41–44; Mark 14:3–9.

Memory Text: “What shall I render to the LORD for all His benefits
toward me? I will take up the cup of salvation, and call upon the name
of the LORD. I will pay my vows to the LORD now in the presence of all
His people” (Psalm 116:12–14, NKJV).

B
esides tithing, there are offerings that come from the 90 percent
that remains in our possession after our tithe is returned to God.
This is where generosity begins. Different types of offerings
were given by God’s people, such as sin offerings, given in response to
God’s grace, or thank offerings, given to recognize God’s protection,
and blessings of health, prosperity, and sustaining power. There also
were offerings for the poor and offerings to build and maintain the
house of worship.
When we consider the magnitude of God’s gifts to us, we then begin
to see our giving as more than just paving the parking lot or buying
choir robes. We bring our gifts in response to what God has done for
us, especially in the sacrifice of Jesus. “We love Him because He first
loved us” (1 John 4:19, NKJV). The church, then, whether it be local,
conference, or worldwide, uses our gifts to advance the cause of God.
This week we will review what the Bible has to say about offerings as
part of our management of God’s business on the earth.

* Study this week’s lesson to prepare for Sabbath, January 28.

44
 S UNDAY January 22
(page 31 of Standard Edition)

Motivation for Giving

We love God because He first loved us. Our giving is in response to
His amazing gift of Jesus to us. In fact, we are told, “The Lord does
not need our offerings. We cannot enrich Him by our gifts. Says the
psalmist: ‘All things come of Thee, and of Thine own have we given
Thee.’ Yet God permits us to show our appreciation of His mercies by
self-sacrificing efforts to extend the same to others. This is the only
way in which it is possible for us to manifest our gratitude and love
to God. He has provided no other.”—Ellen G. White, Counsels on
Stewardship, p. 18.
When we surrender “our” money to Jesus, it actually strengthens our
love for Him and for others. Therefore, money can be a real power for
good. Jesus spent more time talking about money and wealth than just
about any other subject. One verse in every six in Matthew, Mark, and
Luke is about money. The gospel’s good news is that God can deliver
us from the misuse and love of money.

Read Matthew 6:31–34 and Deuteronomy 28:1–14. What does God

promise to do for us if we obey Him? Is it selfishness on our part to
claim the promises of God?

____________________________________________________

____________________________________________________
Our offerings are an evidence of our willingness to sacrifice self
for God. Making an offering can be a deeply spiritual experience, an
expression of the fact that our lives are wholly surrendered to God as
our Lord. To us, as an English idiom says, it is “putting our money
where our mouth is.” You can say you love God, but generous offerings
help reveal (and even strengthen) that love.
An offering comes from a heart that trusts in a personal God who
constantly provides for our needs as He sees best. Our offerings rest
on the conviction that we have found assurance of salvation in Christ.
They are not an appeasement or a search for God’s acceptance. Rather,
our offerings flow from a heart that has accepted Christ by faith as the
only and sufficient means of grace and redemption.

Read 2 Corinthians 9:6, 7. What is the Lord saying to us here? What

does it mean to give as one “purposes in his heart” (NKJV)? How
do we learn to give cheerfully?

____________________________________________________

____________________________________________________

45
 M ONDAY January 23
(page 32 of Standard Edition)

What Portion for Offerings?

Read Deuteronomy 16:17. Rather than a percentage, what criterion
does God give as the basis for the amount of our offerings?

____________________________________________________

____________________________________________________

____________________________________________________
Our offerings are an acknowledgment and expression of our gratitude
to God for His abundant gifts of life, redemption, sustenance, and con-
stant blessings of many kinds. So, as we noted in the passage above, the
amount of our offerings is based on what we have been blessed with.
“  ‘For everyone to whom much is given, from him much will be
required’ ” (Luke 12:48, NKJV).

Read Psalm 116:12–14. How are we supposed to answer the question

posed in verse 12? How does money fit in with the answer?

____________________________________________________

____________________________________________________

____________________________________________________
How could we ever repay God for all His blessings to us? The simple
answer is that we never could. It seems that the best we can do is be
generous with the cause of God and in helping our fellow human
beings. When Jesus sent out His disciples on a missionary trip, He told
them, “ ‘Freely you have received, freely give’ ” (Matt. 10:8, NKJV).
Our offerings contribute to the development of a Christlike character.
We are thereby changed from selfishness to love; we are to be con-
cerned for others and the cause of God as Christ was.
Let us always remember that “ ‘God so loved . . . , that He gave’ ”
(John 3:16, NKJV). In contrast—as sure as day follows night—the
more we hoard for ourselves, the more selfish in our own hearts we will
become, and the more miserable we will feel, as well.
It is up to us to determine what amount we give and what entity
receives our gifts. But bringing an offering to the Lord is a Christian
duty with spiritual and moral implications. To neglect this is to do spiri-
tual damage to ourselves, perhaps more than we realize too.

What do your offerings, and your attitude about giving them, say
about your relationship with God?

46
 T UESDAY January 24
(page 33 of Standard Edition)

Offerings and Worship

The Bible does not give us an order of service for worship. But it
appears that at least four things are present in worship services. In the
New Testament this list includes study/preaching, prayer, music, and
tithes and offerings.
Three times each year, the men (and families) of Israel were all to
appear before the Lord in Jerusalem. And “  ‘they shall not appear
before the Lord empty-handed’ ” (Deut. 16:16, NKJV). In other words,
part of the worship experience was the returning of tithe and giving
offerings. It was at Passover, Pentecost, and the Feast of Tabernacles
that God’s children brought their tithes and offerings. It’s hard to imag-
ine someone coming to those feasts empty-handed.
In other words, for ancient Israel the giving of their tithes and
offerings was a central part of their worship experience. Worship,
true worship, isn’t just expressing in words and songs and prayer our
thankfulness and gratitude to God, but also expressing that thankful-
ness and gratitude to God by the bringing of our offerings to the house
of the Lord. They brought it to the temple; we bring it to the church on
Sabbath (at least as one way to return our tithe and offerings), an act
of worship.

Read 1 Chronicles 16:29; Psalm 96:8, 9; and Psalm 116:16–18. How do

we apply the principles expressed here to our own worship experi-
ence?

____________________________________________________

____________________________________________________

____________________________________________________
As God’s children, who are tasked with the responsibility of manag-
ing His business on the earth, it is a privilege, an opportunity, and a
responsibility to bring our offerings. If the Lord has given us children
to raise for Him, we should share with them the joy of bringing tithes
and offerings to Sabbath School and church services. In some places,
people return their tithe online or by other means. However we do it,
the returning of tithes and offerings is a part of our worship experience
with God.

What has been your own experience with the role of returning
tithe and offerings as part of worship? How does the practice
impact your relationship with God?

____________________________________________________

47
 W EDNESDAY January 25
(page 34 of Standard Edition)

God Takes Note of Our Offerings

Read Mark 12:41–44. Whether we are rich or not rich, what message
can we take from this story? What’s the principle that this teaches
us, and how can we apply it to our own worship experience?

____________________________________________________

____________________________________________________

____________________________________________________
Jesus and His disciples were in the temple courtyard where the
treasury chests were located, and He watched those who were bring-
ing their gifts. He was close enough to see that a widow had given two
copper coins. She had put in all that she had. “But Jesus understood her
motive. She believed the service of the temple to be of God’s appoint-
ment, and she was anxious to do her utmost to sustain it. She did what
she could, and her act was to be a monument to her memory through
all time, and her joy in eternity. Her heart went with her gift; its value
was estimated, not by the worth of the coin, but by the love to God and
the interest in His work that had prompted the deed.”—Ellen G. White,
Counsels on Stewardship, p. 175.
Another very significant point is that this is the only gift Jesus ever
commended—a gift to a church that was just about to reject Him, a
church that greatly deviated from its calling and mission.

Read Acts 10:1–4. Why did a Roman centurion receive a visit from
a heavenly angel? Which of his two actions were noted in heaven?

____________________________________________________

____________________________________________________

____________________________________________________
Apparently, not only are our prayers heard in heaven, but the motive
of our gifts also is noted. The passage notes that Cornelius was a gener-
ous giver. “ ‘For where your treasure is, there your heart will be also’ ”
(Matt. 6:21, NKJV). The heart of Cornelius followed his gifts. He was
ready to learn more about Jesus. Prayer and almsgiving are closely linked
and demonstrate our love to God and our fellow men—the two great
principles of God’s law: “ ‘ “You shall love the Lord your God with all
your heart, with all your soul, with all your strength, and with all your
mind,” and “your neighbor as yourself ” ’ ” (Luke 10:27, NKJV). The first
is revealed in prayer, the second in almsgiving.

48
 T HURSDAY January 26
(page 35 of Standard Edition)

Special Projects: “Big Jar” Giving

Research has shown that only about 9 percent of people’s assets are
liquid and could be contributed as an offering on a moment’s notice.
Cash, checking, savings, money market funds, and so on are generally
considered liquid assets, at least for those possessing things like this.
Most of our assets, about 91 percent, are “invested” in real estate, such
as our homes, our livestock (if we are rural), or other nonliquid items.
The differences in the percentages of liquid and nonliquid assets can
be illustrated by putting 1,000 pennies in two different glass jars, with 10
pennies representing each percentage point. So, you would have 90 pennies
in a small jar representing the 9 percent liquid assets and 910 pennies in a
large quart-size jar representing the 91 percent of nonliquid assets.
Most people give their offerings or contributions from the small
jar—from their liquid assets. This is what they have in their checking
account or pocketbook. But when someone really gets excited about
something, they give from the big jar. The Bible tells many such stories.

Read Mark 14:3–9 and John 12:2–8. Who were the main characters
at Simon’s feast? What was the value of Mary’s gift? Why did she
anoint Jesus at this time?

____________________________________________________

____________________________________________________

____________________________________________________
Mary’s gift was worth 300 denarii—a full year’s wages. It was, most
likely, a “big jar” gift. Following this incident, Judas betrayed Jesus for
a little more than one third of that amount—a “little jar” gift, 30 pieces
of silver (Matt. 26:15). It takes real love and commitment to make big
jar gifts—from our investments. But when we get greedy, like Judas,
we can sell our souls for next to nothing.
The work and activities of Barnabas are mentioned 28 times in the
New Testament. We know him primarily as a companion to the apostle
Paul and as a great missionary. But the foundation for all of this is estab-
lished in the first passage, where he is mentioned. In Acts 4:36, 37, we
read of his giving, truly, a “big jar” offering. What a powerful example
of Christ’s words: “ ‘For where your treasure is, there your heart will be
also’ ” (Matt. 6:21, NKJV).

Why is sacrificial giving as important for the givers as for the

recipients?

____________________________________________________

49
 F RIDAY January 27
(page 36 of Standard Edition)

Further Thought: The heavenly record book of remembrance also

notes the financial faithfulness of God’s family members. “The record-
ing angel makes a faithful record of every offering dedicated to God
and put into the treasury, and also of the final result of the means thus
bestowed. The eye of God takes cognizance of every farthing devoted to
His cause, and of the willingness or reluctance of the giver. The motive
in giving is also chronicled. Those self-sacrificing, consecrated ones
who render back to God the things that are His, as He requires of them,
will be rewarded according to their works. Even though the means thus
consecrated be misapplied, so that it does not accomplish the object
which the donor had in view—the glory of God and the salvation of
souls—those who made the sacrifice in sincerity of soul, with an eye
single to the glory of God, will not lose their reward.”—Ellen G. White,
Testimonies for the Church, vol. 2, p. 518.

“God desires people to pray and to plan for the advancement of his
work. But, like Cornelius, we are to unite praying with giving. Our
prayers and our alms are to come up before God as a memorial. Faith
without works is dead; and without a living faith it is impossible to
please God. While we pray, we are to give all we possibly can, both of
our labor and our means, for the fulfillment of our prayers. If we act
out our faith, we shall not be forgotten by God. He marks every deed
of love and self-denial. He will open ways whereby we may show our
faith by our works.”—Ellen G. White, Atlantic Union Gleaner, June
17, 1903.

Discussion Questions:
! How do praying and giving go together? That is, how might
praying help you know what to give as well as where, when, and
how much to give?

" A well-known magazine in the United States told about young

professionals on Wall Street who were making so much money and
yet were so miserable, so empty, so full of angst and worry. One of
them, a portfolio manager, said: “What does it matter after I die if
I had made an extra one percent gain in my portfolio?” What les-
sons can we take from this story about how giving, even sacrificial
giving, can be so spiritually beneficial to the giver in that it helps
free us from the “deceitfulness of riches” (Matt. 13:22)?

# In the first Ellen G. White quote above, notice the part about
funds being “misapplied.” Why is it important for those of us who
give to keep her point in mind?

50
 i n s i d e
Story
Aspiring Artist’s Gift
By SACHIKO OBARA
My 14-year-old son, Eichiro, had a special plan for his summer vacation
in Japan. He loved to draw, and he decided to save money to purchase a
professional tablet and software that he could use to create his art.
Eichiro did careful preliminary online research to find out which tablet
would be the best for him, and he even went to the store with his father to
see it in person. At the same time, he eagerly looked for ways to earn money,
even asking me to pay him for doing simple household chores.
After some time, he saved up 55,000 Japanese yen (U.S.$500), and he
ordered the tablet online. “It will arrive soon!” he excitedly told me. Every
three hours, he went online to check the delivery status.
A few days later, the package arrived. Eichiro carefully opened it, checked
the tablet’s functions, and began to paint. For the next three days, he was
like a professional artist holed up in a studio. Then he emerged from his
room and made an astonishing announcement. “I’m thinking about giving
the tablet away,” he said. He had seen a video, produced by the Seventh-day
Adventist Church in Japan, about a project to create a comic-book version
of Ellen G. White’s The Great Controversy. In the video, he had seen a
young Adventist artist starting to work on the project with an old tablet.
“If I could get her to use my tablet, I think it would help her to get more
work done,” Eichiro said. “I’m asking God whether this is His will.”
At his insistence, I contacted the person in charge of the project and was
put in touch with the young artist. It turned out that she needed a tablet just
like Eichiro’s. But when she heard that Eichiro had worked so hard for it,
she hesitated. So, I told her that Eichiro had made the decision with much
prayer. “I’ll accept the tablet gratefully,” she said.
I believe that the Holy Spirit touched my son’s heart in a powerful way.
Before buying the tablet, his only thoughts were about how to earn more
money. But as the Holy Spirit worked, his focus shifted from self to God and
His mission work. I’m very happy that my son heard God’s calling and was
able to contribute to His work. Let’s all seek to obey God just as honestly
when He calls us to fulfill the mission of proclaiming
Jesus’ soon coming to the world.
This mission story illustrates the following components of the
Seventh-day Adventist Church’s “I Will Go” strategic plan:
Spiritual Growth Objective No. 6, “To increase accession,
retention, reclamation, and participation of children, youth,
and young adults,” and Spiritual Growth Objective No. 7,
“To help youth and young adults place God first and exem-
plify a biblical worldview.” Read more: IWillGo2020.org.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org. 51
 teachers comments

Part I: Overview
What can we give Jesus for everything He has done for us (Ps. 116:12–
14)? The divine covenant requires our complete surrender of body, mind,
talents, and possessions (Deut. 8:18). This covenant can be kept only in
a relationship of complete love, with the whole heart, mind, and strength
(Deut. 6:5).
In the worship service to God, offerings reveal the quality of our
commitment and who we are as worshipers. As a faith exercise, offer-
ings express our gratitude and strengthen our love for the Lord and for
His cause.
In the Scriptures, offerings must be given according to the blessing
received and not merely based on a random percentage, disconnected
from the giver’s prosperity (Deut. 16:17, Luke 12:48). Additionally, in
Old Testament times, though they were voluntary, offerings also were
essential in large worship feasts where the worshiper was not allowed to
come before the Lord empty-handed (Deut. 16:16).
As such, worship and offerings are voluntary. But the first is accepted
only if accompanied by the second. Worship and offerings are voluntary
because they must be freely given. But they are mandatory in the sense
that they are a vital part of our service to the Lord.
In the example of the poor widow (Mark 12:41–44), the Word who
became flesh took time to sit and observe the givers who preceded her,
examining the motives and the amounts deposited in His house for the
advancement of His work (Acts 4:36, 37; Mark 14:3–9). Through an
angel sent from heaven to Cornelius (Acts 10:4), God also revealed that
He observes and approves the sincere giver.

Part II: Commentary

Like prayer, offerings are commitments of faith (Acts 10:4). In the Old
Testament, there were mandatory worship offerings, such as the atone-
ment offerings and temple tax (Leviticus 1–5; Exod. 30:13, 14). There also
were freewill offerings, the value and type of which were not prescribed
(Exod. 25:1–5). But the Scriptures show that both prescribed and mandatory
offerings, as well as freewill offerings, were essential in worship. However,
although spontaneous, the offering, like any spiritual act, can become tainted
by hidden selfish desires. For God to be pleased, the offering must be gener-
ous. The willingness of the giver also must be complemented by the joy of
giving, which is the fruit of the Holy Spirit (2 Cor. 9:6, 7; Gal. 5:22).

52
 teachers comments

The Meaning of Voluntary

In general, the Bible uses the word “freewill” for offerings given in a
spontaneous sense (Exod. 25:1, 2; 2  Cor. 8:3). In terms of worship,
spontaneous—or freewill—doesn’t necessarily mean optional. Before
sin, duty and obedience were performed with a spirit of joy and willing
love. Sin broke the unity between duty and a willing spirit. But, in the
Holy Spirit, duty and willingness are restored and reside in perfect unity
once more.
Voluntary means to do something of one’s own freewill, without being
pressured or compelled by someone else to do it. In general, the Bible
tells us that voluntary offerings in worship, proportional to the blessings
or possessions received, were essential for worship. Thus, because of
their essential nature, voluntary offerings were not optional—except if
the person made the decision not to serve the Lord.
A voluntary offering, however, isn’t necessarily pleasing to God. It
is possible that even freewill offerings can be based on wrong motives.
People may develop gifts, give all to the poor, and even “voluntarily”
give their bodies to be burned, yet have no love (1 Cor. 13:1–3).
On the other hand, the word “optional” generally means something
elective, something that you are free to do or not to do. In the context
of worship, vows were an example of optional acts. But offerings were
part of the atonement, forgiveness, gratitude, and dedicatory aspects of
worship. Spontaneous, offerings, therefore, cannot be optional in wor-
ship. Thus, “freewill” offerings refer to offerings that originate from a
heart that is filled with love and joy in obeying the Lord and in giving
Him the most and best of what one possesses.

Voluntary Versus Essential Giving

While essential, the giving of offering also is voluntary. Yet, to stop

giving could have serious spiritual consequences. Therefore, the word
“offering” was used for spiritual life’s nonnegotiable duties in ancient
Israel. Here are some examples of such duties:
1. Serving the Messiah is a voluntary act. The Hebrew word nedabah,
“willing” (Ps. 110:3), elsewhere in the Bible translated as “freewill”
and “voluntary,” is used to refer to those who come to honor the
Messiah. The same word is used for freewill offerings (Num. 29:39),
or simply an offering.
In Psalm 110:3, the people offered themselves voluntarily to the
Messiah. All that is done for God must be done with a willing spirit. As
mentioned earlier, voluntary means “spontaneous,” not by force. Even
that which is essential to the service of the Messiah must be done in the
spirit of a freewill offering.

53
 teachers comments

2. Feast offerings. Nedabah also is used in the offering itself, even

when it is mandatory: “And thou shalt keep the feast of weeks unto
the Lord thy God with a tribute of a freewill offering [nedabah =
voluntary offerings] of thine hand, which thou shalt give unto the
Lord thy God, according as the Lord thy God hath blessed thee”
(Deut. 16:10). However, despite being voluntary, one could not attend
the feast empty-handed (Deut. 16:16). Additionally, the offerings
should be proportional, according to the blessing (Deut. 16:10). As
such, when the Bible uses the word “freewill,” it doesn’t necessarily
mean optional, except when the person chooses not to serve God.
3. Gratitude and atonement offerings. Freewill offerings were essential
in the worship of God and in the sanctuary service, as is understood
in the reading of Leviticus 1–7. In these chapters, the atonement
and sin offerings were voluntary, such as the burnt offering and the
meat offering, among other gifts. For example, one could not receive
forgiveness without the offering; it, therefore, was essential. In these
examples, voluntary actions also are presented as essential.
4. Tithe as offering. Tithe is mandatory (Mal. 3:8), but the tithe should
also be returned with a willing spirit. “But the tithes of the children
of Israel” are offered “as an heave offering unto the Lord” (Heb.
terumah) (Num. 18:24, emphasis supplied; see also Num. 18:19, 26,
28). Therefore, failing to give offerings and tithes is to rob the Lord
(Mal. 3:8). Not giving offerings to God is not an option for a converted
heart. “He has specified tithes and offerings as the measure of our
obligation.”—Ellen G. White, Counsels on Stewardship, pp. 80, 81.
5. Temple tax. The mandatory temple tax is also called an offering
(terumah) (Exod. 30:13, 14).

Prescribed or freewill offerings are denoted in the Bible by the use

of certain terms: “bring” the tithe (Mal. 3:10), “give” the temple tax
(Exod. 29:28), and “bring me” an offering (Exod. 25:2). These expressions
make it clear that the instructions from God must be obeyed. As such, in
all the stages of the history of God’s people, offerings were a duty to be
performed with a willing heart.

Voluntary and Willingly With the Heart

The tabernacle offerings (Exod. 25:1, 2) contain principles for all offer-
ings, whether freewill or mandatory, which must be given willingly with
the heart: “Speak unto the children of Israel, that they bring me an offer-
ing [in Hebrew, terumah]: of every man that giveth it willingly with his

54
 teachers comments

heart ye shall take my offering [in Hebrew, terumah].”

1. We find here in these verses the utterance of a divine command and the
necessity of a willing heart. If the command is obeyed without a will-
ing heart, the offering is not acceptable (2  Cor. 9:6, 7). Furthermore, if
the giver has a willing heart, but his or her willingness is not out of love
(1 Cor. 13:1–3) and with joy (2 Cor. 9:7), nothing will be gained (1 Cor.
13:3).
2. God instructs us to keep His commandments (Deut. 30:19). At the same
time, He gives us freedom of choice: “Therefore choose life, that both
thou and thy seed may live” (Deut. 30:19) because all obedience is predi-
cated upon joyfulness and gladness of heart (Deut. 28:47).
3. David’s appeal to build Solomon’s temple illustrates well the importance
of internal motivation: “Who then is willing to consecrate his service this
day unto the Lord?” (1 Chron. 29:5). As a result, the “people rejoiced,
for that day they offered willingly, because with perfect heart they
offered willingly to the Lord” (1 Chron. 29:9, emphasis supplied). Here
are the same principles pointed out by Paul: “Every man according as he
purposeth in his heart, so let him give; not grudgingly, or of necessity:
for God loveth a cheerful giver” (2 Cor. 9:7, emphasis supplied).

Examples of those who gave generously and in proportion to the blessings

received, with perfect and joyful hearts and willing spirits, can be seen in
the lives of the poor widow (Mark 12:41–44), the centurion (Acts 10:4), and
Barnabas (Acts 4:36, 37). These Bible characters show hearts moved by the
Holy Spirit to perform acts of generosity.

Part III: Life Application

A. Ask a student to read Jeremiah 17:9. Jeremiah warns us that the human
heart is deceitful (Jer. 17:9). Keeping this thought in mind, ask your stu-
dents the following questions:

1. Can someone give “voluntarily” but be moved only by social custom

or fear of damnation? Explain.

55
 teachers comments

2. Is it possible to use the expression “freewill offering” to excuse

oneself from giving, or for giving small amounts, merely to ease
the conscience? Discuss with your class.

B. Select volunteers to read the passages below. Invite your class to reflect
on their meaning. Then ask your class members the questions that follow.
“God desires from all His creatures the service of love—service that
springs from an appreciation of His character. He takes no pleasure in a
forced obedience; and to all He grants freedom of will, that they may render
Him voluntary service.”—Ellen G. White, Patriarchs and Prophets, p. 34.
“He can admit no rival in the soul, nor accept of partial service; but He
desires only voluntary service, the willing surrender of the heart under the
constraint of love.”—Ellen G. White, The Desire of Ages, p. 487.

1. What does the second quote mean by “voluntary service .  .  .

under the constraint of love”? Why does God desire service from
your class members only in this way? How might class members
apply this principle to offerings?

2. How does love enable the student to keep the commandments

(Eccles. 12:13) in a way that is acceptable to the Lord without
quashing his or her freedom? How is the same principle appli-
cable to his or her voluntary return of tithes and offerings?

Prayers are “the freewill offerings of my mouth” (Ps. 119:108); however,

they must never cease to be uttered.
What is the importance of always praying and giving offerings as acts
of worship (Acts 10:4)?
56
 L ESSON 5 *January 28–February 3
(page 38 of Standard Edition)

Dealing With Debt

SABBATH AFTERNOON
Read for This Week’s Study: Deut. 28:1, 2, 12; Matt. 6:24;
1 John 2:15; Prov. 22:7; Prov. 6:1–5; Deut. 15:1–5.

Memory Text: “The rich rules over the poor, and the borrower is
servant to the lender” (Proverbs 22:7, NKJV).

O
ne definition of debt is “living today on what you expect to
earn in the future.” Today debt seems to be a way of life, but it
should not be the norm for Christians. The Bible discourages
debt. In the Scriptures there are at least 26 references to debt, and all
are negative. The Bible does not say that it is a sin to borrow money,
but it does talk about the often-bad consequences of doing so. When
considering financial obligations, Paul counseled: “Render therefore to
all their due: taxes to whom taxes are due, customs to whom customs,
fear to whom fear, honor to whom honor. Owe no one anything except
to love one another” (Rom. 13:7, 8, NKJV).
Why is debt an almost international scourge at every level—
personal, corporate, and government? Every society has always had
at least a small percentage who were in debt. But today a much larger
portion of the people are in debt, and it’s almost never to their benefit.
This week we will consider the reasons for debt and how to deal with
it. You may be debt-free, but you can share this valuable information
with family and friends who could benefit from it.

* Study this week’s lesson to prepare for Sabbath, February 4.

57
 S UNDAY January 29
(page 39 of Standard Edition)

The Debt Problems

Read Deuteronomy 28:1, 2, 12. What is God’s ideal for His children
regarding debt? How can they attain this ideal? And though this
context is very different from ours, what principles can we take
away from it to apply to ourselves now?

____________________________________________________

____________________________________________________

____________________________________________________
Studies show that there are three primary reasons that people get
into financial difficulty. They are listed here in the order of greatest
frequency.
The first is ignorance. Many people, even the educated, are finan-
cially illiterate. They were simply never exposed to the biblical or even
secular principles of money management. There is hope, however!
This lesson will provide a simple outline of these principles and how
to apply them.
The second reason for financial difficulties is greed, or selfish-
ness. In response to advertising and personal desire, people simply
live beyond their means. They aren’t willing to live in, drive, or wear
what they can really afford. Many of these same people also feel that
they are just too poor to tithe. As a consequence, they live their lives
without God’s promised wisdom and blessing (see Mal. 3:10, 11; Matt.
6:33). There’s hope for these people, as well, but it requires a change of
heart—and a spirit of contentment.
The third reason people find themselves in financial difficulty is
personal misfortune. They may have experienced a serious illness
without adequate health insurance. They may have been abandoned
by a spendthrift marriage partner. A natural disaster may have wiped
out their possessions. Or they may have been born and raised in abject
poverty. There is hope for these people too. Though their path is more
difficult, their troubles can be overcome. Change may come with the
support of Christian friends, the counsel and/or assistance of godly
counselors, hard work coupled with a good education, and the blessing
and providence of God.
Whatever the reason, even if it’s a person’s own fault, debt can be
alleviated. However, those in debt will need to make some changes in
their lives, their spending, and their financial priorities.

Read 1 Timothy 6:6–9. What is Paul saying here that all of us

need to heed? What do these words mean to you, and in what
ways can you better follow what the Word is teaching us here?

58
 M ONDAY January 30
(page 40 of Standard Edition)

Following Godly Counsel

We are material beings, and we live in a material world, a world that,
at times, can be very alluring. You’d have to be made out of steel and
synthetic oil, not flesh and blood, not to feel, at times, the lure of mate-
rial possessions and the desire for wealth. At one time or another, who
hasn’t fantasized about being rich or winning the lottery?
Though we all face it, and there is nothing wrong in and of itself in
working hard to earn a good living or even being wealthy, none of us
has to succumb to the trap of making idols out of money, wealth, and
material possessions. We are promised divine power to stay faithful to
what we know is right. This is important, because the temptation of
wealth and material possessions has led to the ruin of many souls.

Read Matthew 6:24 and 1  John 2:15. Though expressed differently,

what’s the common theme found in both of these scriptures?

____________________________________________________
Unfortunately, the love of the world can be so strong that people will
get into debt in order—as they hope—to satisfy that love. (It never
works; see Eccles. 4:8.)
And because debt is one of Satan’s nets that he sets for souls, it just
makes sense that God would like to see His children debt-free. He has
given us counsel through the Bible and the prophetic gift that will lead
us to financial freedom.

Read Psalm 50:14, 15. What attitude should God’s people live with?
What does it mean to “pay your vows” (NKJV)?

____________________________________________________

____________________________________________________
We enter into our church membership with praise and thanksgiving
to our God, who has created and redeemed us. In point 9 (of 13) in our
baptismal vows, we were asked, “Do you believe in church organization?
Is it your purpose to worship God and to support the church through
your tithes and offerings and by your personal effort and influence?” As
Seventh-day Adventists, we all said yes. So, this text (Ps. 50:14, 15) is a
promise to those who offer thanksgiving to God and are faithfully paying
their vows.

What do your choices tell you about how well you deal with the
lure of the world? Why is working hard to earn a good living not
necessarily the same thing as making an idol of wealth or money?
How can we learn the difference?
59
 T UESDAY January 31
(page 41 of Standard Edition)

How to Get Out of Debt

Read Proverbs 22:7. In what sense are we under bondage to the
lender?

____________________________________________________

____________________________________________________
What can be done to escape from this unfortunate phenomenon?
If you are in debt, the following outline will help you begin a debt-
elimination process. The plan is simple. It has a premise and three steps.
The premise is a commitment to God to be faithful in returning His
holy tithe to access His wisdom and blessing. He is eager to bless those
who obey Him.
Step 1 is to declare a moratorium on additional debt: no more credit
spending. If you don’t borrow money, you can’t get into debt. If you
don’t borrow any more money, you can’t get further into debt.
Step 2 is to make a covenant with God that from this point on, as He
blesses, you will pay off your debts as quickly as possible. When God
blesses you financially, use the money to reduce debt—not to purchase
more things. This step is probably the most crucial. When most folks
receive unexpected money, they simply spend it. Don’t; instead apply it
to your debt-reduction plan.
Step 3 is the hands-on practical part. Make a list of all your debts, from
the largest to the smallest, in descending order. For most families, the
home mortgage is at the top of the list, and a credit card or personal debt
is at the bottom. Begin by making at least the minimum payment due on
each of your debts on a monthly basis. Next, double up or increase your
payments in any way you can on the debt at the bottom of the list. You’ll
be happily surprised how quickly you can eliminate that smallest debt.
Then use the money that you were paying on the bottom debt to add to
the basic payment on the next debt as you work your way up the list. As
you eliminate your smaller high-interest debts, you’ll free up a surprising
amount of money to place on the next-higher debts.
God clearly doesn’t want us in debt. Once the covenant is made,
many families find that God blesses them in unexpected ways, and the
debt is reduced faster than they had anticipated. By following these
three simple steps, many families have become debt-free. You can
too! By putting God first, you’ll receive His wisdom and blessing for
managing what He has entrusted to you.

“Let your conduct be without covetousness; be content with such

things as you have. For He Himself has said, ‘I will never leave
you nor forsake you’  ” (Heb. 13:5, NKJV). How could applying
these words greatly help people avoid getting into debt?
60
 W EDNESDAY February 1
(page 42 of Standard Edition)

Surety and Get-Rich-Quick Schemes

The Bible is very clear that God does not want His children to become
responsible for the debt obligations of others. In the book of Proverbs, the
Lord has warned us against surety—that is, cosigning or being guarantor
for another person.

Read Proverbs 6:1–5, Proverbs 17:18, and Proverbs 22:26. What is the
message here?

____________________________________________________

____________________________________________________
Surety usually occurs when a person with poor credit seeks a loan
from a lending institution and does not qualify for the loan. The loan
officer will tell the unqualified person that if he or she will get a friend
with good credit to cosign with him or her, then the bank will grant the
loan and hold the cosigner responsible in the event of a default.
Sometimes a fellow church member will come to you and ask you
to cosign. Your response should be: “The Bible says I should never do
that.” Please understand that the Bible encourages us to be helpful to
those in need, but we should not become responsible for their debts.
Parents are sometimes asked by teenagers to cosign for the purchase
of their first car. Or older adult children will ask parents to cosign for a
business loan. The same answer applies. It is appropriate to help others
if there is a real need, but do not become surety for the debts of others.
Studies show that 75 percent of those who cosigned end up making the
payments!

Read Proverbs 28:20 and 1 Timothy 6:9, 10. What’s the warning here?
____________________________________________________

____________________________________________________
Get-rich-quick schemes are another financial trap; they are almost
guaranteed to lead to financial ruin for those who get caught up in
them. When it sounds too good to be true, it surely is. Many people are
hurt emotionally and financially. An additional tragedy with these devi-
ous plans is that, in many cases, individuals have had to borrow money
to become involved in them in the first place. Many lives and families
have been ruined by get-rich-quick schemes that end up enriching only
the con artists who devise them at the expense of those who fall into
their trap. When a friend, or even a loved one, tries to pull you into one
of these schemes, run. Don’t walk. Run—as fast as you can.

61
 T HURSDAY February 2
(page 43 of Standard Edition)

Term Limits and Borrowing Points

Read Deuteronomy 15:1–5. What did the Lord require of His people
as revealed in these verses?

____________________________________________________

____________________________________________________
In harmony with other seven-year statutes (Exod. 21:2; Lev. 25:3,
4), not only were the slaves or servants and the land regulated but also
the lenders. Because the lenders did not want to forgive any debts, the
longest anyone could be in debt was seven years. Whatever else we can
take from these verses, they do show that the Lord cares about these
kinds of financial issues, especially when, at that time, they concerned
fellow Israelites. These verses also show that the Lord acknowledged
the reality of debt, no matter how bad it generally was. He also empha-
sized that it was to be avoided as much as possible.
Today, by contrast, people in many parts of the world have loans for
30 and 40 years for home purchases. It seems that one reason houses
cost so much is that credit is available to provide loans to purchase them.
Meanwhile, many people—parents and students—wonder about bor-
rowing money for an education. As a rule, getting a college degree will
enhance a person’s income capability for the rest of his or her life. Some
people might have to borrow some money to pay for their education,
but keep in mind these factors. You have to pay it back with interest. Try
to get all of the grants and scholarships that you can qualify for. Work
and save all you can for school. Take only courses that will lead to a job.
Have parents help. In Bible times, parents gave their children farmland
so that they could make a living. Today that “inheritance” should likely
be an education so that they can become independent adults.
In an ideal world, there would be no borrowing and no debt. But
because we don’t live in an ideal world, there might be times when it is
necessary to borrow. Just make sure that you have the best deal possible
and the best interest rate available. Then borrow the very minimum that
you need and pay it off as quickly as possible to save on interest costs.
In principle, however, to whatever degree humanly possible, we should
seek to avoid debt, and by following biblical financial principles in our
everyday lives, we can go a long way toward avoiding unnecessary debt
and the terrible strain it can put on us and our families.

If you have lent people money, how honest and fair and kind are
you in your dealings with them? How would you fare before God
when you have to answer for those dealings? (See Eccles. 12:14.)

____________________________________________________
62
 F RIDAY February 3
(page 44 of Standard Edition)

Further Thought: The three-step process of debt elimination is actu-

ally found on one page of Ellen G. White’s writings. Emphasis has been
added to highlight the points.
“Be determined never to incur another debt. Deny yourself a thousand
things rather than run in debt. This has been the curse of your life, getting
into debt. Avoid it as you would the smallpox.
“Make a solemn covenant with God that by His blessing you will pay
your debts and then owe no man anything if you live on porridge and
bread. . . . Do not falter, be discouraged, or turn back. Deny your taste,
deny the indulgence of appetite, save your pence and pay your debts.
“Work them off as fast as possible. When you can stand forth a free
man again, owing no man anything, you will have achieved a great
victory.”—Counsels on Stewardship, p. 257.
If you need additional help to become debt-free, try these points:
Establish a budget. Make a simple budget by keeping a record of all
your income and expenses/purchases over a period of three months.
Many are surprised to learn how much money they spend on unneces-
sary items.
Destroy credit cards. Credit cards are one of the major causes of family
indebtedness. They are so easy to use and so hard to pay off. If you find
that you aren’t paying off the cards in total each month, or that you are
using them to purchase items that you would not otherwise have bought,
you should destroy your credit cards before they destroy you or your
marriage or both.
Begin economic measures. Sometimes we aren’t aware of how much
we could save on our monthly expenses just by being careful about some
of the small things that we purchase. They quickly add up.

Discussion Questions:
! The amount of debt that many nations, as well as individuals,
have taken upon themselves is staggering. What has been your
own experience with debt and the problems that debt has created
for you or others?

" What could your local church do to help members learn to

manage debt or financial issues in general?

# What are some Bible promises that you can claim to help pro-
tect yourself from the lure of the world and the financial dangers
greediness can pose to us?

63
i n s i d e
Story
Troubled Boy to Church Elder
By SHERON NDHLOVU
Edmond was a troubled child in Mzuzu, Malawi. He refused to obey his
parents, teachers, or any other adult. At school, he hit the other boys and
even the teachers. He gained such a fearful reputation that children and
adults alike were scared of him.
One day, Edmond decided that it would be fun to disrupt the Pathfinder
club. He took his unruly friends to Chasefu Seventh-day Adventist Church,
and they mocked the marching and singing Pathfinders. Edmond enjoyed
seeing the Pathfinders react, so he and his friends returned week after week.
But as the weeks passed, Edmond became interested in Pathfinder
activities. He wanted to know more about what the children were doing
and what they believed. When the church organized evangelistic meetings
at Mzuzu Stadium, he decided to go, but he did not tell his friends for
fear that they would laugh at him. He also did not tell his parents, who
belonged to another Christian denomination, because he worried that they
might punish him.
At the meetings, Edmond fell in love with the God of heaven and the Lord
of the seventh-day Sabbath. Even though he was afraid that the Adventist
children and adults whom he had mistreated so terribly would reject him, he
summoned up the courage and gave his heart to Jesus in baptism.
His parents found out about the baptism four months later, and they
immediately disowned the boy. Edmond stayed in the homes of church
members, and they taught him more about the Bible until he became well-
versed in its teachings. He also worked odd jobs to pay required fees so
he could stay in school. Three years passed. Edmond’s parents saw that
he was faithful to God. They saw that he had become a new creature in
Christ, and they asked him to return home.
Today, Edmond Tchiri is married to an Adventist wife, and they have
two sons. He also serves as an elder at Chasefu Seventh-day Adventist
Church, the place where he used to torment the Pathfinders. He says that
only God could have transformed the troubled schoolboy into a church
elder. “Never look down on children, no matter
how bad-behaved they may be,” he said.
Thank you for your 2021 Thirteenth Sabbath Offering that is
helping to construct a community outreach and leadership
development center on the Mzuzu campus of Malawi Adventist
University, so more boys and girls, men and women, can learn
about the transforming power of Jesus in EDMOND’S hometown
and beyond in the Southern Africa-Indian Ocean Division.
This quarter’s offering will support six more educational proj-
ects in the neighboring East-Central Africa Division.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
64 mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org.
 teachers comments

Part I: Overview
The fact that God warns against debt shows us that debt has spiritual
implications (Prov. 6:1–5, Prov. 22:7).
Deliverance from debt consists in placing God’s kingdom first,
freeing oneself from the desire for material things (Matt. 6:33). In the
divine covenant, there is prosperity and an end to debt (Deut. 28:1, 2).
However, for these promises to materialize, an experience of love for
God is required, which translates into obedience to His commandments,
to the vows taken during baptism, including faithfulness in tithes and
offerings (Ps. 50:14, 15; Mal. 3:7–12).
The creditor is lord of the debtor (Prov. 22:7), but, according to Jesus,
only God should be our Lord (Mark 12:29). Therefore, by loving God
and not the things of the world (1 John 2:15), we can overcome the lust
and pride of life, through the grace of Christ (1 John 2:16). We should
not conform to this materialistic and consumerist age, which leads to
indebtedness and insolvency. Rather, we should aim to be transformed
by the renewing of our minds and strive to know the perfect will of God
(Rom. 12:1, 2).
God desires that we aspire to a life of contentment (1 Tim. 6:6), free
from debt (Rom. 13:8). Contentment safeguards us from compromising
the principles of faith to become rich (1 Tim. 6:9). Thus, we need to
plan our financial obligations wisely (Luke 14:28) and also avoid taking
responsibility for someone else’s debt (Prov. 6:1–5). By following these
sound biblical principles, we will develop diligence and be prepared for
difficult times and unforeseen situations (Prov. 6:8). When we refrain
from accruing debt and from the love of money, we, as Christians,
may experience the joyful blessings that God promises to the faithful
(Mal. 3:10–12).

Part II: Commentary

God can provide relief to any debt situation. In most cases, however, God
puts the solution to the debt problem in our hands. After all, we are His
stewards and should act according to His will and blessing.
As Christians, we should do our best not to owe anything to anybody
(Rom. 13:8). Additionally, from a creditor’s perspective, the Christian
should not exploit those who need financial assistance. Bible teachings
invite us to be generous and, if possible, to forgive those brethren who
are unable to settle their debts (Deut. 15:1–4).

65
 teachers comments

Generally, debt is a complex phenomenon with personal, sociohistorical,

and spiritual aspects. As such, we will limit our comments to some prac-
tical advice that the Bible offers on the subject.

Biblical Principles for Becoming Free From Debt

Part A: Put God First (Matt. 6:33).
1. Give Top Priority to God (Matt. 6:25–34). God doesn’t want us to be
indebted, because He loves the prosperity of His servants (Ps.  35:27).
Therefore, God should always be sought first in any debt crisis
(Ps.  105:4). The debt could have a spiritual origin, and, in such a case,
one should reflect on the need to confess financial sins, such as theft and
usury (Ezek. 18:12, 13); greed, which is idolatry (Exod. 22:12, Col. 3:5);
unfaithfulness in contracts (Rom. 1:31); love of money (1 Tim. 6:10); and
unfaithfulness in tithes and offerings (Mal. 3:7–10).
Those who have diverged from the divine plan need to return to God
and renew the covenant with Him (Ps. 50:14, 15; Mal. 3:7–12). To
these individuals, God promises deliverance and blessings. The sincere
desire to do what is right is an indication of grace at work, because “the
goodness of God leadeth thee to repentance” (Rom. 2:4).
We can do God’s will (Deut. 28:1, 2) only when we are under grace.
For, as Paul says, “by grace you have been saved through faith, and that
not of yourselves; it is the gift of God, not of works, lest anyone should
boast. For we are His workmanship, created in Christ Jesus for good
works, which God prepared beforehand that we should walk in them”
(Eph. 2:8–10, NKJV). By faith, in God’s grace, we may call upon divine
help to overcome debt. Then we enjoy God’s blessings that “maketh
rich, and he addeth no sorrow with it” (Prov. 10:22).

2. Be Holy and Sanctify Holy Things. In the Bible, God views His people
as holy, chosen, and special (Exod. 19:6, 1 Pet. 2:9). This holiness is dem-
onstrated when His people keep His commandments (Deut. 28:9).
The tithe also is holy (Lev. 27:30–32), and the offerings are holy
(Num. 18:29). In these texts, the word “holy” is kodesh. So the tithe
and offerings are kodesh, which means “sanctified,” “separated for the
Lord.”
To withhold the tithe and offerings is to misappropriate sacred or
holy things that have been dedicated exclusively to God and thus must
be returned to Him (Lev. 5:15, 16). In the Old Testament Scriptures,
restitution for withholding was required before atonement with
blood could take place and before the withholder could receive for-
giveness (Lev. 5:16). As such, when the people withheld tithes and
offerings, they separated themselves from God and failed to prosper

66
 teachers comments

(Mal. 3:7–10), for they had profaned holy things. God doesn’t change,
and this principle of making restitution, regarding tithes and offerings
(Mal. 3:6–8), is still in force.
“Hasten, my brethren and sisters, to bring to God a faithful tithe, and
to bring Him also a willing thank offering. There are many who will
not be blessed till they make restitution of the tithe which they have
withheld.”—Ellen G. White, Counsels on Stewardship, p. 87.

Part B: Seek Help (Prov. 15:22).

1. Solicit Counsel From Friends and Professionals. Sometimes it is nec-
essary to acknowledge the condition of indebtedness and to seek help
from friends and family.
Treatment must be sought in case of debt caused by a psychological
disorder (oniomania). If this is the case, it could be helpful to seek spiri-
tual aid from one’s pastor, family members, or trusted friends. Asking for
friendly support in this process may lighten the burden and encourage the
decision to solve the problem.
“Before honor is humility” (Prov. 18:12, NKJV). God’s people should
consider the advantages to be derived from consulting the wisdom and
experience of seasoned people and financial and psychological professionals
because “in the multitude of counsellors they are established” (Prov. 15:22).
“If those who have not made life a success were willing to be instructed,
they could train themselves to habits of self-denial and strict economy,
and have the satisfaction of being distributors, rather than receivers, of
charity.”—Ellen G. White, Testimonies for the Church, vol. 3, pp. 400, 401.

2. Ask for Divine Help and Wisdom. Divine help may come in the form
of discernment. In the Bible, wise management is a gift from God. The
wise man declares that “by knowledge shall the chambers be filled with
all precious and pleasant riches” (Prov. 24:4, emphasis supplied). Just as
the apostle recommends to “covet earnestly the best gifts” (1 Cor. 12:31),
we also can ask God for wisdom to take care of our finances, especially
in times of economic hardship. This search for wisdom is recommended
by James (James 1:5).
The word “knowledge” in Proverbs 24:4 means perception, ability,
and discernment for business dealings. Therefore, material prosperity is
preceded by biblically sound business principles on how to improve the
stewardship of the money that God has placed in our hands.

Part C: What Inspired Counsel Says About Saving (Prov. 6:8).

Be like the ant that in summer prepares its food for winter. Always set
aside some money for your savings. Include in the budget a regular per-
67
 teachers comments

centage dedicated for this purpose.

Saving for the future was wise counsel given by God to Joseph in
Egypt (Gen. 41:46, 47). Save so that you can have enough for the future
or for a time of crisis. Don’t spend if you really don’t need to. “From the
highest to the lowest, God’s workmen are to study to economize.”—Ellen
G. White, Counsels on Stewardship, p. 268.

Part D: Make a Budget (Luke 14:28–30).

The budget is a financial planning tool to manage income and expendi-
ture. Budgeting is important because, without planning, it is impossible
to expect success in any undertaking.
“You ought to be careful that your expenses do not exceed your
income.”—Ellen G. White, The Adventist Home, p. 375.
Pray when you prepare a budget. Plan to put God first (Matt. 6:33). Be
realistic and consult other family members about what is best for everyone in
your family. The Bible strongly disapproves of those who fail to take care of
their own: “And specially for those of his own house, he hath denied the faith,
and is worse than an infidel” (1 Tim. 5:8). Include the needs of the less for-
tunate in your budget, because caring for them is part of “pure and undefiled
religion before God and the Father” (James 1:27, NKJV).

Part III: Life Application

Ask a class member to read aloud the quotation below. Then discuss with
your class the questions that follow.
“Many, very many, have not so educated themselves that they can keep
their expenditures within the limit of their income. They do not learn to adapt
themselves to circumstances, and they borrow and borrow again and again
and become overwhelmed in debt, and consequently they become discour-
aged and disheartened.”—Ellen G. White, The Adventist Home, p. 374.
1. The above passage alludes to a social condition of indebtedness that
is increasingly common. In what way can the widespread phenome-
non of debt lead many to believe that indebtedness is normal and
even acceptable, despite the distress and constraints that debt usu-
ally causes? How do we respond to this situation? (See Rom. 12:1, 2.)

68
 teachers comments

2. In the divine covenant, God promised that His people wouldn’t be

indebted to others (Deut. 28:1. 2). He also established the release of
the indebted from their creditors every seven years (Deut. 15:1–4).
The divine model was not to have poverty in order not to have debt
(Deut. 15:4). Why was the divine model for Israel in terms of debt
not fulfilled (Mal. 3:6–10)? In what ways could this be happening
to us? Explain. How do we avoid this pitfall in our day?

3. Some possible sources of debt:

a. Debt that is beyond our control, caused by natural catastro-
phes, illness, and wars
b. Personal vulnerability, which comes from lack of financial
wisdom and experience, ability, or instruction
c. Complacency as a result of bad habits, boasting, and waste-
fulness
d. Necessary debt, which may occur because of certain business
investments, home ownership, and children’s education
Consider the above points and ask your students which debt is
avoidable and which can be justifiable. Why?

69
More Mission!

Y ou could read the mission story about 13-year-old Precious, whose

heart was transformed by the sound of children singing at a
Seventh-day Adventist boarding school in Uganda.
Or you could meet her and her friends through a collection of photos!
Visit the Facebook page of Mission Quarterlies to download
extra materials that make the mission
stories for children and adults
come alive every week.

@missionquarterlies
Learn to Cultivate Benevolence

Y
ou know that giddiness that tickles
your stomach as you watch a loved
one open a thoughtfully chosen gift
or the feeling of warmth that envelops
your heart after you help a stranger in need?
God knows that when we give and help and
serve, our lives are richer and fuller than when
we hoard and guard what we have.
Counsels on Stewardship is a collection of
practical instruction on how to cultivate
the kind of benevolence that pays us back
abundantly in spiritual blessings.
Put God to the test and see for yourself!

For
eBooks, ©2021 Pacific Press®
go to: Publishing Association
Please contact your ABC
for pricing in Canada.
Adventist-eBooks.com 2155901069
 L ESSON 6 *February 4–10
(page 46 of Standard Edition)

Laying Up Treasure in
Heaven

SABBATH AFTERNOON
Read for This Week’s Study: Gen. 6:5–14, Heb. 11:8–13,
2 Cor. 4:18, Gen. 13:10–12, Gen. 32:22–31, Heb. 11:24–29.

Memory Text: “ ‘For what will it profit a man if he gains the whole
world, and loses his own soul? Or what will a man give in exchange
for his soul?’ ” (Mark 8:36, 37, NKJV).

J
esus gave us the world’s best investment strategy when He said:
“ ‘Do not lay up for yourselves treasures on earth, where moth
and rust destroy and where thieves break in and steal; but lay
up for yourselves treasures in heaven, where neither moth nor rust
destroys and where thieves do not break in and steal’ ” (Matt. 6:19,
20, NKJV). Jesus concludes His investment strategy by saying,
“  ‘For where your treasure is, there your heart will be also’  ” (Matt.
6:21, NKJV). In other words: show Me what you spend your money on,
and I will show you where your heart is, because wherever you put your
money, your heart is sure to follow, if it’s not there already.
Do you want a heart for the kingdom of God? If so, then put your
money where it will reap eternal rewards. Put your time and your
money and prayer into God’s work. If you do, you will soon become
even more interested in that work, and your heart will follow, as well.
This week we will review texts and illustrations that show us how to
store up treasures in heaven and, ultimately, reap an eternal reward.

* Study this week’s lesson to prepare for Sabbath, February 11.

72
 S UNDAY February 5
(page 47 of Standard Edition)

Noah Found Grace

It is noteworthy to consider that those who are seeking heavenly trea-
sure are frequently called by God to make major life alterations here on
earth. Be prepared to face the same thing, if need be.

Read Genesis 6:5–14. What radical changes came into Noah’s life as a
result of obeying God? What principles can we find here for our-
selves in a world that needs to be warned about impending doom?

____________________________________________________

____________________________________________________
Noah could have spent his time and resources building a home for
himself, but he chose to make a drastic change in his life and to spend
120 years of that life in following the call of God to build the ark.
Many skeptics today dismiss the story of the Flood as a myth,
often based on scientific speculations about the known laws of
nature. This is nothing new. “The world before the Flood reasoned
that for centuries the laws of nature had been fixed. The recurring
seasons had come in their order. Heretofore rain had never fallen;
the earth had been watered by a mist or dew. The rivers had never
yet passed their boundaries, but had borne their waters safely to
the sea. Fixed decrees had kept the waters from overflowing their
banks.”—Ellen G. White, Patriarchs and Prophets, p. 96. Before
the Flood, people argued that a flood could never come based on
a faulty understanding of reality; after the Flood, based on a faulty
understanding of reality, they argue that it never came to begin with.
As the Bible says: “There is nothing new under the sun” (Eccles.
1:9, NKJV).
Meanwhile, the Bible also says that people will be skeptical of end-
time events, as they were of the Flood (see 2 Pet. 3:3–7). How can we,
then, prepare for the coming destruction? There is a conscious decision
called “delayed gratification.” This basically means that we should
patiently do the work God has called us to do in the hope of a more
glorious future reward. We don’t know when Christ will return. In one
sense, it doesn’t matter. What matters instead is that, like Noah, we do
what God asks of us in the meantime, even if, as with Noah, it means
some radical life changes.

How ready would you be to make a major change in your life

for God if, like Noah, you were called to do just that? (Hint: See
Luke 16:10.)

____________________________________________________

73
 M ONDAY February 6
(page 48 of Standard Edition)

Abram, the Father of the Faithful

God called Abram to leave his homeland and his kinfolk and go to a
land that He would show him. Thus began the bloodline of the Messiah.
Though details aren’t given, Abram had to leave the land of his birth
and early years. Surely, it wasn’t an easy decision, and no doubt he gave
up some earthly pleasure and conveniences to do it.

Read Genesis 12:1–3. How were “all the families of the earth .  .  .
blessed” as a result of this promise and its acceptance?

____________________________________________________

____________________________________________________
This was a major life-changing event for Abram and his family. “By
faith Abraham obeyed when he was called to go out to the place which
he would receive as an inheritance. And he went out, not knowing
where he was going” (Heb. 11:8, NKJV). “Abraham’s unquestioning
obedience is one of the most striking evidences of faith to be found in
all the Bible.”—Ellen G. White, Patriarchs and Prophets, p. 126.
Most of us would not be eager to leave our homeland and our friends
and family members. But Abram did so. Abram was satisfied to be
where God wanted him to be. As strange as this may seem, Abram,
Isaac, and Jacob never received that land in their lifetimes. Yet, they
remained faithful to God anyway.

Read Hebrews 11:8–13. What is the relevant message to us here?

____________________________________________________

____________________________________________________
Abram was known as a prince by those living around him. He was known
to be generous, brave, hospitable, and a servant of the Most High God. His
witness for God was exemplary. By the grace of God, we are heirs with
Abraham. “Just as Abraham ‘believed God, and it was accounted to him
for righteousness.’ Therefore know that only those who are of faith are sons
of Abraham” (Gal. 3:6, 7, NKJV). “And if you are Christ’s, then you are
Abraham’s seed, and heirs according to the promise” (Gal. 3:29, NKJV).
With Abraham, as with Noah, we see someone making a major life-
changing decision as a result of obeying God.

Read 2 Corinthians 4:18. How should the message of this verse

impact the kind of spiritual decisions that we make? How did
both Moses and Abraham follow that same principle?

74
 T UESDAY February 7
(page 49 of Standard Edition)

Lot’s Bad Decisions

When Abram left his homeland in response to God’s call, his nephew
Lot chose to go with him on his pilgrimage. Genesis 13 records that God
blessed Abram to the point that he “was very rich in cattle [the primary
measure of wealth in that culture], in silver, and in gold” (Gen. 13:2). Lot
also “had flocks, and herds, and tents” (Gen. 13:5). They both became so
wealthy with their extensive livestock herds that they could not dwell close
together. In order to avoid strife between their herdsmen, Abram offered
Lot the choice of where he would like to live. Of course, Lot should have
deferred to Abram, his senior, and because he owed his own prosperity to
his connection to him. However, he showed no gratitude to his benefactor
and selfishly wanted what he considered the best land available.

Read Genesis 13:10–12. What rational factors could have led Lot to
make the decision that he did?

____________________________________________________

____________________________________________________
However easily Lot could have justified his decision to move to the
city, things didn’t turn out so great for him there, and when Abram heard
about what happened to him, he didn’t say, “Well, too bad, Lot. You reap
what you sow.” Instead, he came to his rescue (see Genesis 14).
Sometimes in our quest for more stuff, we don’t learn our lessons
well. Lot moved right back into Sodom! But in His great mercy, God
sent messengers of warning to Lot and his family, letting them know of
the pending destruction of these cities.

Read Genesis 18:20–33. What did God tell Abraham was the reason
for His visit to earth? What was Abraham’s response to the news
that God was planning to destroy these wicked cities?

____________________________________________________

____________________________________________________
Because of Abraham’s concern for Lot and his family, he bargained
with God to spare the cities if righteous people could be found in them.
He started with 50 and went down to 10. In harmony with His character
of love, God never stopped granting mercy until Abraham stopped asking!
God and the two angels personally delivered Lot, his wife, and their two
daughters. But his wife looked back and became a pillar of salt. Lot entered
Sodom a wealthy man and came out with almost nothing. How careful we
need to be about the kind of decisions that we make, especially thinking
only of short-term gains in contrast to the big picture (see Mark 8:36, 37).
75
 W EDNESDAY February 8
(page 50 of Standard Edition)

From Deceiver to Prince

As a young man who loved and feared God, Jacob nevertheless stooped
to conspire with his mother, Rebekah, to deceive his father and gain his
blessing. As a consequence, he started his adult life on the wrong path,
having to flee or, perhaps, face an early death. Rebekah told Jacob to “flee
thou to Laban . . . ; and tarry with him a few days, until thy brother’s fury
turn away; . . . then I will send, and fetch thee” (Gen. 27:43–45). Jacob
was actually gone for 20 years, and he never saw his mother’s face again.

Read Genesis 32:22–31. What happened here to Jacob, and what spiri-
tual lessons can we take from this story about God’s grace, even
when we make wrong decisions?

____________________________________________________

____________________________________________________
“Through humiliation, repentance, and self-surrender, this sinful,
erring mortal prevailed with the Majesty of heaven. He had fastened
his trembling grasp upon the promises of God, and the heart of Infinite
Love could not turn away the sinner’s plea. The error that had led to
Jacob’s sin in obtaining the birthright by fraud was now clearly set
before him. He had not trusted God’s promises, but had sought by his
own efforts to bring about that which God would have accomplished in
His own time and way. . . . Jacob had received the blessing for which
his soul had longed. His sin as a supplanter and deceiver had been
pardoned.”—Ellen G. White, Patriarchs and Prophets, pp. 197, 198.

Read Genesis 49:29–33. Though Jacob no longer had any holdings

in Canaan, what instructions did he give his sons regarding his
burial? Who else is buried in that cave? Why do you think Jacob
made this request?

____________________________________________________

____________________________________________________
The Bible informs us that all three of the patriarchs and their wives are
buried in the same cave. Jacob’s trust in God was strong, and he considered
himself a stranger and pilgrim on the earth (see Heb. 11:13). Despite mis-
takes, he left home with nothing but came back to Canaan a wealthy man.

Despite our mistakes, God can still bless us. How much better,
however, to avoid the mistakes to begin with! What choices are
you now facing, and how can you avoid making the wrong ones?

76
 T HURSDAY February 9
(page 51 of Standard Edition)

Moses in Egypt
The character of Moses dominated the early years of sacred history.
He was kept alive in the providence of God, who worked through an
enterprising mother and a caring sister. When Pharaoh’s daughter found
baby Moses in the ark of bulrushes, she asked his Hebrew mother to
care for him and paid her to do so. What a blessed challenge for a
young mother who was an exile and slave! Jochebed had only 12 years
to teach her child to pray, to trust and honor God, and shape his charac-
ter for a life of service. For years, Moses was trained in the royal courts
of Egypt. “ ‘And Moses was learned in all the wisdom of the Egyptians,
and was mighty in words and deeds’ ” (Acts 7:22, NKJV). As Moses
matured as a man, he made a conscious decision that changed his life
and the course of history.

Read Hebrews 11:24–29. Think about what Moses left behind and
what he had to face instead. Try to look at it from his position,
before he made the choice. What was he leaving, and what was he
choosing to accept by leaving?

____________________________________________________

____________________________________________________
Egypt was one of the greatest powers in the ancient world at the
time, if not the greatest. The Nile River created such fertile land that
Egypt, flush with crops, was a wealthy and powerful nation, and Moses
himself would have been at the top of this kingdom. It’s hard to imag-
ine how tempting the lure of the world, the world of Egypt and all its
treasures, must have been to him in his early years. Surely, he must have
found the adoration, the pleasures, and the riches tempting. No doubt
he probably very easily could have justified staying rather than throw-
ing in his lot with a bunch of despised slaves.
And yet, what? As Scripture says, he chose “rather to suffer affliction
with the people of God than to enjoy the passing pleasures of sin” (Heb.
11:25, NKJV). And talk about afflictions: a major part of the book of
Exodus deals with the struggles and trials of Moses, who, even after all
he went through, was still not able to cross over to the Promised Land
(see Num. 20:12). Yet, in the end, we all know that Moses made the right
choice, even if at times he must have wondered himself if he really had.

From a worldly perspective, Moses should have stayed in Egypt.

However, as Christians, we have been given a view of reality that
takes us way beyond this world. When we are tempted by the
world, how can we keep the big picture always before us? Why is
it so important that we do so?

77
 F RIDAY February 10
(page 52 of Standard Edition)

Further Thought: God honored His part of the covenant by bless-

ing Abraham. And Abraham honored God by not storing up treasures
on this earth. “The heritage that God has promised to His people is not
in this world. Abraham had no possession in the earth, ‘no, not so much
as to set his foot on.’ Acts 7:5. He possessed great substance, and he
used it to the glory of God and the good of his fellow men; but he did
not look upon this world as his home. The Lord had called him to leave
his idolatrous countrymen, with the promise of the land of Canaan as
an everlasting possession; yet neither he nor his son nor his son’s son
received it. When Abraham desired a burial place for his dead, he had
to buy it of the Canaanites. His sole possession in the Land of Promise
was that rock-hewn tomb in the cave of Machpelah.”—Ellen G. White,
Patriarchs and Prophets, p. 169.

As we live, we are sometimes tempted to go toward wealth and lei-

sure. It takes strong faith to practice delayed gratification. “The mag-
nificent palace of Pharaoh and the monarch’s throne were held out as an
inducement to Moses; but he knew that the sinful pleasures that make
men forget God were in its lordly courts. He looked beyond the gor-
geous palace, beyond a monarch’s crown, to the high honors that will be
bestowed on the saints of the Most High in a kingdom untainted by sin.
He saw by faith an imperishable crown that the King of heaven would
place on the brow of the overcomer. This faith led him to turn away
from the lordly ones of earth and join the humble, poor, despised nation
that had chosen to obey God rather than to serve sin.”—Patriarchs and
Prophets, p. 246.

Discussion Questions:
! What will happen to our possessions when Jesus comes? (See
2 Pet. 3:10.) In fact, what can happen to them even before Jesus
comes? (See Matt. 6:20.) Why, then, is it always important to keep
things in the proper perspective?

" Jesus warned about “the deceitfulness of riches” (Mark 4:19).

What is He talking about? How can riches deceive us?

# In class, talk about the ways Moses might have justified staying
in Egypt instead of leaving everything behind in order to flee with
a bunch of slaves to a barren desert? What ultimately must have
caused him to decide as he did?

78
 i n s i d e
Story
Miracle of a Mission School
By CHIFUNDO KANJO
Two very different kinds of mission schools shaped John Phiri’s life.
As a youth, John was sent from home in Malawi to study the family’s non-
Christian religion on the Indian Ocean island of Zanzibar. John spent three
years immersed in the religion’s main book and learning how to establish
houses of worship in unentered areas of Africa.
Finishing his education in Zanzibar, the young man was sent back to
Malawi to lead two houses of worship. He also was tasked with closely
monitoring local Christians and reporting his findings back to Zanzibar. To
better understand Christianity, he was instructed to read a King James Bible.
Over the next few years, John joined three different Christian churches,
rising to a senior position in one of them, as he collected information for
Zanzibar. All the while, he led houses of worship in two Malawian towns.
John’s heart was touched as he read the Bible. He found it more under-
standable than his religion’s book. He longed to know more about Jesus.
Still a youth, he enrolled in the Seventh-day Adventist school at Luwazi
Mission. For him, it was a new kind of mission school, very different
from the school in Zanzibar. He was particularly interested in the school’s
Pathfinder club, and he joined it, participating in all the programs.
John fell in love with Jesus during a week of prayer at the school, and
he gave his heart to Jesus in baptism. He stopped sending information to
Zanzibar. John’s father was furious when he found out. He angrily accused
John’s mother of being the cause, and he divorced her.
Years passed, and John felt called by God to put his mission schooling
to work. While he had been trained in Zanzibar to open houses of worship
in unentered areas for his former religion, he resolved to take his Adventist
education and do the same thing for Jesus. He became a Global Mission pio-
neer, an Adventist who establishes congregations in unentered areas within
his or her own culture. John served as a Global Mission pioneer for 10 years,
and many people from his family’s religion gave their hearts to Jesus.
John went on to graduate with a theology degree from Malawi Adventist
University and today serves as an Adventist pastor.
John said the Adventist mission school changed his
life. “Do not underestimate the importance of mission
schools,” he said. “They are a tool for people to know
Jesus and accept Him as their personal Savior. Seventh-
day Adventist education is very vital in preaching the
gospel and making Christ known to all.”
Learn more about Global Mission pioneers online at: bit.ly
/GMpioneer.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org. 79
 teachers comments

Part I: Overview
Noah is an example of someone who stored treasure in heaven. He walked
with God and, by faith, invested his resources in building the ark on dry land.
In warning the world to escape destruction from the rain that didn’t then
exist, Noah saved himself and his family, inheriting the entire earth (Gen.
6:14–18). Abraham also, by believing, journeyed, not knowing where he was
going, trusting that a multitude would come from his barren wife (Gen. 11:30,
Gen. 17:16). Later, Abraham took his only son and greatest treasure to be sac-
rificed (Gen. 22:9, Heb. 11:17). Moses, a prince, relinquished the kingdom
of Egypt because he understood rightly that suffering for God’s cause is more
profitable than earthly riches and pleasures (Heb. 11:24–27).
But the love of riches can choke out the Word from the hearts of
people (Matt. 13:22). The example of Lot, going to prosperous Sodom,
and of Jacob, using deceit to get the birthright, ended in loss and suffer-
ing for both men. By repenting, Lot was saved, and his name was pre-
served among the righteous (2 Pet. 2:7). Later, some of his descendants
were grafted into the Messianic lineage (Gen. 19:30, 37; Ruth 4:10;
Matt. 1:5). Jacob, by supplication and weeping, became Israel, fathering
the chosen nation (Hos. 12:4, 5; Gen. 32:28). All these men overcame
by faith, devoting everything, in the end, to the Lord’s cause. Our hearts
should be likewise devoted (Matt. 6:19–21).

Part II: Commentary

Treasure for God
Jesus advises us to lay up treasure in heaven (Matt. 6:19, 20). But how do
we do this? One way is investment. When we invest in church and charity,
acknowledging these aspects of God’s kingdom on earth, we invest in
heaven.
A. Investing
“Earthly treasures are blessings when rightly used. Those who have them
should realize that they are lent them of God and should cheerfully spend
their means to advance His cause.”—Ellen G. White, Testimonies for the
Church, vol. 1, p. 141.

1. Where our treasures lie is an indication of the loyalties and priorities

of our hearts (affections, commitments, and preferences) (Matt. 6:21).

80
 teachers comments

Those who love money will never have enough of it (Eccles. 5:10). Paul
tells us that this love is the root of all evil (1 Tim. 6:10). The way we use
our money is a test of faithfulness for eternity (Luke 16:10, 11). But if
our money is invested only in worldly undertakings, we will love mam-
mon more than God (Luke 16:13). God wants our hearts (Prov. 23:26),
and we can offer them to Him by investing in His work. Therefore, we
will make “friends” among those who will receive us in the “everlasting
habitations” (Luke 16:9), where we will love and serve God, not posses-
sions (Luke 16:13).

2. The divine commission to proclaim salvation to all nations (Matt. 28:18–

20) is all-encompassing. Large investments are required.
In terms of sin, Heaven invested the blood of Jesus in our salvation. Jesus,
the Lamb, who was slain before the foundation of the world (1 Pet. 1:18,
19), gave us the promise that the Holy Spirit would remain with us always,
as assurance of our redemption (Eph. 1:13, 14). The blood of martyrs is a
most precious investment that was shed for God’s Word (Rev. 6:9, 10). The
dead in Christ are investors waiting for an inheritance that includes the end
of sin and the restoration of all things (2 Pet. 3:13, Rev. 21:1–7).
Investing our life and possessions in the spreading of the gospel
(Matt. 28:19), through faith, is the sure way to lay up treasure in heaven.
B. Examples of Good Investments
1. Investing Despite Opposition: Opposition to faith comes from outside
us in the form of persecution (2 Tim. 3:12) and in the form of attacks from
spiritually evil forces (Eph. 6:11, 12). But from within us, human nature
brings forth lust and sin, which lead to death (James 1:14, 15). That’s
because the unregenerate heart is not of the Father but of the world (1 John
2:15, 16). Bible examples point to situations in which it seemed impossible
for God’s promises to be fulfilled because of opposition from within and
without. But the faithful remained steadfast in doing what God commanded,
and they prevailed.

2. Noah (Genesis 6): Noah and his family felt social pressure to conform
to prevailing beliefs because their warnings of coming destruction by a
flood of water went contrary to the fact that it had never rained. They were
persecuted and mocked by those who had scientific knowledge at the time
that contradicted the divine prediction. But faith doesn’t always rely on,
nor is it always in line with, science or evidence.
The world around Noah was not wrong regarding the natural signs.
They simply did not believe in God’s revelation. The antediluvians laid
their treasure (and hearts) in this earth, and it made the difference between
life and death.

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 teachers comments

It is not enough to be right and in line with science and public opinion.
It is necessary to know and do God’s will.
Noah and his family also must have suffered great psychological stress
caused by the prevalent reaction and awareness of the imminent destruction
of the planet. Noah was able to withstand the pressure only by stepping out
in faith and obeying wholeheartedly the mission that God gave him.

3. Abraham (Gen. 12:1–9): Abraham faced the unknown, separation from

his family, and the dangers of nomadic life in his long sojourn. The “sci-
entific” evidence was against his becoming the father of a great multitude,
as the years went by and Sarah remained barren.
Once again, we see an example of fear within and opposing evidence
outside warring against God’s word. Ultimately, Abraham invested in the
mission that God gave him. He laid his treasure in heaven, investing all
in the work God gave him, and he became the father of a great multitude
through Isaac’s miraculous birth.

4. Moses (Exod. 3:1–4:16): Moses was timid but went to speak with
the greatest ruler on earth; without an army, Moses went to demand the
release of the Hebrew slaves. Without food or water, Moses crossed the
desert with more than one million men, women, children, and animals.
With a mere staff, Moses performed supernatural miracles that God
empowered him to do. Rejecting the throne of the world’s superpower,
Moses relinquished the greatest earthly fortune anyone could ever wish
for and laid up treasure in heaven.
C. Examples of Bad Investments
1. Psychologically, people give priority to the immediate fulfillment of
their desires and urgent needs, or to those needs and desires that are before
their eyes. In reality, hope deferred discourages (Prov. 13:12). Therefore,
patience is required to wait for the fulfillment of God’s promises accord-
ing to His perfect timing (Rom. 8:25). Human beings tend to seek instant
gratification, wanting to hasten the fulfillment of the promises and the
attainment of their expectations.
Jacob and Lot were shortsighted at certain points in their lives. As a
result, they were forced to endure loss until they yielded all to Christ and
accepted divine mercy.
We don’t always have an immediate answer to our prayers, and things
aren’t always the way we would like. The following counsel is fitting at
such times: “Walk the narrow plank of faith. Trust all on the promises of
the Lord. Trust God in darkness. That is the time to have faith.”—Ellen
G. White, Testimonies for the Church, vol. 1, p. 167.

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 teachers comments

2. God destined Jacob to become the inheritor of the covenant promises and
blessings that were Esau’s by right of birth. Instead of trusting to providence
to overrule the impediments to his destiny, Jacob agreed to his mother’s
underhanded scheme to lie and steal the birthright blessing belonging to his
brother (Genesis 27). Apart from the controlling power of faith, Jacob was a
reckless opportunist who hastened to bring about, at any cost, the result he
deemed beneficial. After Bethel (Gen. 28:11–22), Jacob was touched and
transformed by the vision of the Ladder connecting heaven and earth (John
1:51). In the encounter at Jabbok (Gen. 32:24–29), after much weeping and
supplication (Hos. 12:4, 5), he was given the name Israel. His name change
commemorated his wrestling match with God and its victorious outcome.
Jacob’s victory represents the experience of the saved.

3. Ambitious Lot sought the promise of gain and of profit. He chose the city
along the best trade route, with green plains and a large consumer market. He
made his home in the wicked city of Sodom, abandoning the nomadic life of
Abraham (Gen. 13:10–13). In the end, Lot lost all his material possessions
and part of his family. His dreams of prosperity having shattered, he was
forced to flee to the mountains with his two daughters because of his short-
sighted choice (Gen. 19:15–30).
Jesus’ appeal is still valid today: trust in Divine Providence and lay up trea-
sure in heaven (Matt. 6:19–21). Invest in the preaching of the gospel while
there is still time.
“There is now a good opportunity for them to use their means for the bene-
fit of suffering humanity and also for the advancement of the truth.”—Ellen
G. White, Testimonies for the Church, vol. 1, p. 638.

Part III: Life Application

Ask a class member to read aloud the quotations below. Then discuss with
your class the questions that follow.

Faith and Patience

“There are many who become restless when they cannot know the definite
outcome of affairs. They cannot endure uncertainty, and in their impatience
they refuse to wait to see the salvation of God.”—Ellen G. White, Patriarchs
and Prophets, p. 687.
Pressure from circumstances led Lot and Jacob to seek success without
waiting on God’s perfect timing.
1. What precautions should we take to avoid what happened to Lot
and Jacob?

83 83
 teachers comments

2. How does patience to wait on God, without anxiously seeking

material security, foster faithfulness in tithes and offerings?

3. Do you find yourself growing restless when you can’t immediately

know the outcome of affairs? Why do you think that patiently
enduring life’s uncertainties and waiting for God’s salvation is
so difficult for many of us? How does impatience hinder faith
(Heb. 11:1, 2, 6; Heb. 6:15; Heb. 10:36)? Why do you think that is so?

Faith and Works

“Those who still cling to their earthly treasure, and will not make a right
disposition of that which is lent them of God, will lose their treasure
in heaven, lose everlasting life.”—Ellen G. White, Testimonies for the
Church, vol. 1, p. 174.
Salvation is through faith (Eph. 2:8–10).
1. How does faithfulness in tithes, offerings, and helping those in need
promote fellowship with God and reveal trust in His providence?

2. How does faithfulness in tithes and offerings affect our faith?

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 L ESSON 7 *February 11–17
(page 56 of Standard Edition)

Unto the Least of These

SABBATH AFTERNOON
Read for This Week’s Study: Luke 4:16–19; Isa. 62:1, 2;
Deut. 15:11; Matt. 19:16–22; Luke 19:1–10; Job 29:12–16.

Memory Text: “ ‘Then the King will say to those on His right hand,
“Come, you blessed of My Father, inherit the kingdom prepared for
you from the foundation of the world” ’ ” (Matthew 25:34, NKJV).

T
he Bible speaks often of the strangers (sometimes called aliens),
the fatherless, and the widows. They may be the ones whom Jesus
referred to as “ ‘ “the least of these My brethren” ’ ” (Matt. 25:40,
NKJV).
How can we identify these people today? The strangers of Bible
times were individuals who had to leave their homeland, perhaps
because of war or famine. The equivalent in our day could be the mil-
lions of refugees who have become destitute because of circumstances
that they did not choose.
The fatherless are children who have lost fathers through war, acci-
dent, or sickness. This group also could include those whose fathers
are in prison or are otherwise absent. What a broad field of service is
exposed here.
The widows are those, who for the same reasons as the fatherless,
have lost their spouses. Many are the head of a single-parent family and
could use the help that the church can provide.
As we will see this week, because we are managers of God’s busi-
ness, helping the poor is not just an option. It is following the example
of Jesus and obeying His commands.

* Study this week’s lesson to prepare for Sabbath, February 18.

85
 S UNDAY February 12
(page 57 of Standard Edition)

The Life and Ministry of Jesus

Early in His public ministry, Jesus traveled to Nazareth, in the region
of Galilee. This was His hometown, and the local people already had
heard of His work and miracles. As His custom was, Jesus attended
Sabbath services in the synagogue. Though Jesus was not the officiat-
ing rabbi, the attendant handed Him the Isaiah scroll and asked Him to
give the Scripture reading. Jesus read Isaiah 61:1, 2.

Read Luke 4:16–19 and compare it with Isaiah 61:1, 2. (See also Luke
7:19–23.) Why do you think Jesus chose this specific Scripture?
Why would these verses in Isaiah be deemed as Messianic? What
did they reveal about the work of the Messiah?

____________________________________________________

____________________________________________________
Because the religious leaders apparently had overlooked the prophe-
cies that spoke of a suffering Messiah and had misapplied those that
pointed to the glory of His second coming (which should serve as a
reminder to us of how important understanding prophecy really is),
most of the people believed the false idea that the Messiah’s mission
was to free Israel from its conquerors and oppressors, the Romans. To
think that the Messiah’s mission statement came from Isaiah 61:1, 2
must have been a real shock.
The poor usually were looked down upon by unscrupulous officials
such as tax collectors, those in business, and even their own neighbors.
It commonly was thought that poverty was the curse of God and that
their unfortunate condition must have been their own fault. With this
mindset, few people had any concern for the poor and their unhappy
plight.
Yet, Jesus’ love for the poor was one of the greatest evidences of His
Messiahship, as seen in how Jesus answered John the Baptist’s ques-
tion about Him as the Messiah (see Matt. 11:1–6). “Like the Saviour’s
disciples, John the Baptist did not understand the nature of Christ’s
kingdom. He expected Jesus to take the throne of David; and as time
passed, and the Saviour made no claim to kingly authority, John became
perplexed and troubled.”—Ellen G. White, The Desire of Ages, p. 215.

“Pure and undefiled religion before God and the Father is this:
to visit orphans and widows in their trouble, and to keep oneself
unspotted from the world” (James 1:27, NKJV). How should this
verse help us set our religious priorities?

____________________________________________________
86
 M ONDAY February 13
(page 58 of Standard Edition)

God’s Provision for the Poor

In their writings, the Bible’s authors included many of God’s provi-
sions for the poor, the strangers, the widows, and the fatherless. We
have records of this that go all the way back to Mount Sinai. “ ‘Six years
you shall sow your land and gather in its produce, but the seventh year you
shall let it rest and lie fallow, that the poor of your people may eat; and
what they leave, the beasts of the field may eat. In like manner you shall
do with your vineyard and your olive grove’ ” (Exod. 23:10, 11, NKJV).

Read Leviticus 23:22 and Deuteronomy 15:11. However different the

context may be from that of our lives today, what principles should
we take away from these verses?

____________________________________________________

____________________________________________________
It generally is understood that “brother” here refers to fellow
Israelites or fellow believers. We also think of them as the worthy
poor or “the least of these My brethren.” The psalms give direction on
how we should treat those in need. “Defend the poor and fatherless;
do justice to the afflicted and needy. Deliver the poor and needy; free
them from the hand of the wicked” (Ps. 82:3, 4, NKJV). This passage
indicates our involvement in ways beyond just providing food.
Then there are promises to those who help the needy. “He who gives
to the poor will not lack” (Prov. 28:27, NKJV). “The king who judges
the poor with truth, his throne will be established forever” (Prov. 29:14,
NKJV). And King David noted, “Blessed is he who considers the poor;
the Lord will deliver him in time of trouble” (Ps. 41:1, NKJV). This,
then, always had been a priority in ancient Israel even if, at times, the
people lost sight of it.
In contrast, even in more modern times, particularly in England, under
the impact of what has been known as “Social Darwinism,” many thought
that not only was there no moral imperative to help the poor but also that
it was, in fact, wrong to do so. Instead, following the forces of nature, in
which the strong survive at the expense of the weak, “Social Darwinists”
believed that it would be detrimental to society to help the poor, the sickly,
and the indigent because, if they multiplied, they would only weaken the
social fabric of the nation as a whole. However cruel, this thinking was the
logical outgrowth of belief in evolution and the false narrative it proclaims.

How should the gospel, the idea that Christ died for everyone,
impact how we treat everyone, regardless of who they are?

____________________________________________________
87
 T UESDAY February 14
(page 59 of Standard Edition)

The Rich Young Ruler

We don’t know much about the rich young ruler other than that he
was young, a ruler, and rich. And he had an interest in spiritual things.
He was so energetic that he came running to Jesus (Mark 10:17). He
was excited to learn about eternal life. This story is so important that
it is recorded in all three synoptic Gospels: Matthew 19:16–22, Mark
10:17–22, and Luke 18:18–23.

Read Matthew 19:16–22. What did Jesus mean when He said to him,
“If thou wilt be perfect, go and sell that thou hast, and give to the
poor, and thou shalt have treasure in heaven: and come and follow
me” (Matt. 19:21)?

____________________________________________________

____________________________________________________
Jesus doesn’t ask most of us to sell all we have and give the money to
the poor. But money must have been this young man’s god, and though
Jesus’ answer may seem quite severe, He knew that doing this was this
man’s only hope of salvation.
The Bible says that he went away very sorrowful because he was very
rich, which proves just how much he worshiped his money. He was
offered eternal life and a place in Jesus’ inner circle (“Come, follow
Me” [Matthew 19:21, NKJV]—the same words Jesus used in calling
the 12 disciples). Yet, we never hear from this young man again. He
traded eternity for his earthly possessions.
What a terrible trade-off, was it not? What a sad example of not fol-
lowing “delayed gratification” (see last week). Choosing as this man did
is such a deception because, no matter what material wealth can give
us now, sooner or later we all die and face the prospect of eternity. And
meanwhile, so many of the wealthy have discovered that their wealth
didn’t give them the peace and happiness that they had hoped for; indeed,
in many cases, the opposite seems to have happened. So many biogra-
phies have been written about just how miserable many rich people have
been. In fact, in all recorded history, one of the best depictions ever of
how unsatisfying wealth can be, in and of itself, is found in the book
of Ecclesiastes. Whatever other lessons one can take from it, one point
comes through clearly: money cannot buy peace and happiness.

“For whosoever will save his life shall lose it; but whosoever shall lose
his life for my sake and the gospel’s, the same shall save it. For what
shall it profit a man, if he shall gain the whole world, and lose his own
soul? Or what shall a man give in exchange for his soul?” (Mark 8:35–
37). What does it mean to lose your life for the sake of the gospel?

88
 W EDNESDAY February 15
(page 60 of Standard Edition)

Zacchaeus
Zacchaeus was a wealthy Jew who had made his money by working
as a tax collector for the hated Romans. For that, and because he and
other tax collectors exacted more tax than was really due, Zacchaeus
was hated and called a “sinner.”
Zacchaeus lived in Jericho, which sat on a trade route with much
business commerce. The meeting of Zacchaeus and Jesus was not a
coincidence. Zacchaeus had apparently come under spiritual conviction
and wanted to make some changes in his life. He had heard about Jesus
and wanted to see Him. Word must have gotten out that the group Jesus
was traveling with would arrive in Jericho that day. Jesus needed to pass
through Jericho from Galilee, on His final trip to Jerusalem. Christ’s
first words to Zacchaeus revealed that, even before entering the town,
Jesus knew all about him.

Read Luke 19:1–10. What were the differences between this rich
man’s experience with Jesus and that of the rich young ruler?

____________________________________________________

____________________________________________________
Zacchaeus and the rich young ruler had some things in common.
Both were rich, both wanted to see Jesus, and both wanted eternal life.
But here the similarities stop.
Notice that when Zacchaeus said that he would give “half of my
goods” (Luke 19:8) to the poor, Jesus accepted this gesture as an expres-
sion of a true conversion experience. He didn’t say to him, Sorry, Zac, but
as with the rich young ruler, it’s all or nothing. Half is not going to cut it.
Why? Most likely because, though Zacchaeus surely liked his wealth, it
wasn’t the god to him that it was to the rich young ruler. In fact, though
we don’t know what Jesus said to him, Zacchaeus is the one who first
speaks about giving money to the poor. In contrast, Jesus had to tell the
rich young ruler specifically to give it all up; otherwise it would destroy
him. Though Zacchaeus, as any wealthy person, needed to be careful
about the dangers of wealth, he seemed to have had his relationship to it
under better control than did the rich young ruler.
“When the rich young ruler had turned away from Jesus, the disciples
had marveled at their Master’s saying, ‘How hard is it for them that
trust in riches to enter into the kingdom of God!’ They had exclaimed
one to another, ‘Who then can be saved?’ Now they had a demonstra-
tion of the truth of Christ’s words, ‘The things which are impossible
with men are possible with God.’ Mark 10:24, 26; Luke 18:27. They
saw how, through the grace of God, a rich man could enter into the
kingdom.”—Ellen G. White, The Desire of Ages, p. 555.

89
 T HURSDAY February 16
(page 61 of Standard Edition)

Consider the Man Job

Read Job 1:8. How was Job described by God Himself?
____________________________________________________

____________________________________________________
That’s pretty good, having even God call Job “perfect” and “upright”
(Job 1:8), so perfect and upright that no one else on the earth at that
time could equal him. Again, these are God’s own words, verbatim,
about Job.
Even after Job faced one catastrophe after another, God repeated
what He had first said about Job, that there was no one else on earth
like him, perfect and upright and so forth, except that then a new ele-
ment was added. Job was still all these things, “ ‘although you incited
Me against him, to destroy him without cause’ ” (Job 2:3, NKJV).
And though we get a powerful glimpse of Job’s perfection and
uprightness in how he refused to let go of God despite all that hap-
pened and despite his unfortunate’s wife’s taunt, “  ‘Do you still hold
fast to your integrity? Curse God and die!’ ” (Job 2:9, NKJV), the book
reveals another aspect of Job’s life before the drama here unfolded.

Read Job 29:12–16. What is depicted here that gives us even more
insight into the secret of Job’s character?

____________________________________________________

____________________________________________________
Perhaps what’s most insightful here are Job’s words, “  ‘And I
searched out the case that I did not know’ ” (Job 29:16, NKJV). In other
words, Job didn’t simply wait, for instance, for some beggar in rags to
approach him for a handout. Instead, Job was proactive in seeking out
needs and then acting on them.
Ellen G. White suggested, “Do not wait for them [the poor] to call
your attention to their needs. Act as did Job. The thing that he knew
not he searched out. Go on an inspecting tour and learn what is needed
and how it can be best supplied.”—Testimonies for the Church, vol. 5,
p. 151. This is a level of money management and stewardship of God’s
resources that is beyond the practice of many of God’s children today.

Read Isaiah 58:6–8. How can we take these ancient words and
apply them to ourselves today?

____________________________________________________
90
 F RIDAY February 17
(page 62 of Standard Edition)

Further Thought: “ ‘When the Son of man shall come in His glory,
and all the holy angels with Him, then shall He sit upon the throne of His
glory: and before Him shall be gathered all nations: and He shall separate
them one from another.’ Thus Christ on the Mount of Olives pictured to
His disciples the scene of the great judgment day. And He represented
its decision as turning upon one point. When the nations are gathered
before Him, there will be but two classes, and their eternal destiny will
be determined by what they have done or have neglected to do for Him
in the person of the poor and the suffering.”—Ellen G. White, The Desire
of Ages, p. 637.
“As you open your door to Christ’s needy and suffering ones, you are
welcoming unseen angels. You invite the companionship of heavenly
beings. They bring a sacred atmosphere of joy and peace. They come with
praises upon their lips, and an answering strain is heard in heaven. Every
deed of mercy makes music there. The Father from His throne numbers
the unselfish workers among His most precious treasures.”— The Desire
of Ages, p. 639.

Discussion Questions:
! “ ‘For the poor will never cease from the land’ ” (Deut. 15:11,
NKJV). Besides the fact that this prediction, though thousands of
years old, unfortunately has been fulfilled, how are we to under-
stand it today? Some have used these words to all but justify not
helping the poor, reasoning this way, “Well, God said the poor
would always be among us; so, that’s just the way it is.” What’s the
fallacy of that thinking?

" Read 1 Timothy 6:17–19: “Command those who are rich in

this present age not to be haughty, nor to trust in uncertain riches
but in the living God, who gives us richly all things to enjoy. Let
them do good, that they be rich in good works, ready to give,
willing to share, storing up for themselves a good foundation for
the time to come, that they may lay hold on eternal life” (NKJV).
Notice what the danger is: to trust in one’s riches as opposed to the
living God. Why is that so easy for those who have money to do,
even though they know that in the end even all their money won’t
keep them alive? Why must we all be careful about not trusting in
anything other than the living God?

91
i n s i d e
Story
Twin Surprises in Finland
By ANDREW MCCHESNEY
Simo Vehkavuori, a young literature evangelist in Finland, got a surprise
as he went from house to house in Lapland. When he rang the doorbell at
one house, a woman opened the door and, seeing him outside, exclaimed,
“I want to order that set of 10 Bible stories from you!” Simo didn’t even
have time to tell her that he was selling books, much less mention that he
had Arthur Maxwell’s set of 10 Bible-story books for children.
“You might be surprised [about] why I’m ordering the books so quickly
from you,” the woman said. “During the night, God gave me a dream,
and in the dream, He showed your face and said, ‘This man will come
to your house. Order from him a 10-volume set of Bible-story books.’
That’s why I was ready to order right away.”
Another time, Simo stopped by a local business and offered the owner a
copy of Ellen White’s The Great Controversy. “We don’t understand any-
thing about this book,” the owner said. “But our daughter is the principal
of a religious school. She will be here tomorrow. Can you come back?”
Simo told his twin brother, who was selling books with him in the
town, about the appointment. “Please pray,” he said.
When Simo returned to the business, the owner introduced him to his
daughter. The woman exploded in anger when she learned that Simo was
a Seventh-day Adventist, and she harshly criticized the Adventist Church.
When she finished, he asked for permission to speak. “Dear princi-
pal,” he said, “You cannot imagine what a great God we serve in the
Adventist Church! I want to follow the God whom we can serve wher-
ever He leads.”
The woman looked surprised. “Young man, if God means so much to
you,” she paused and turned to her mother, “Mother, can you give me
some money? I want to buy all the books that this young man has.”
Simo prayed with the woman and her parents. Returning to the room
where he was staying with his brother, he found his brother on his knees.
He excitedly told his brother about God’s miraculous intervention.
Simo, now retired, smiled joyfully as he told
Adventist Mission about witnessing God’s pres-
ence as he worked to fulfill the church’s mission.
“It was an inspiring thing for me to see that God is
behind His work,” he said.
This mission story illustrates Spiritual Growth Objective No. 5 of
the Seventh-day Adventist Church’s “I Will Go” strategic plan,
“To disciple individuals and families into Spirit-filled lives.”
Read more: IWillGo2020.org. Read more about SIMO next week.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
92 mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org.
 teachers comments

Part I: Overview
God wanted to bless His people in order that there would be no poor among
them (Deut. 15:4). However, poverty will always exist (Deut.  15:11,
Matt. 26:11). As such, the Savior’s mission included spiritual and material
relief for those who suffered financially (Luke 4:18, 19; Luke 7:19–22).
Loving others and helping others in need is a divine commandment for
those who follow the Savior (Deut. 15:11).
Welfare work in Israel was a collective and individual duty, as seen in
the practice every seven years of allowing the land to rest (Exod. 23:10,
11), in the gleaning (Lev. 23:22), and the right of the hungry to feed from
someone else’s field (Deut. 23:25). The Scriptures teach us to be proac-
tive in charity (Job 29:12–16, Isa. 58:6–8), as this activity is part of pure
and undefiled religion (James 1:27). Love for the vulnerable brings divine
blessings (Prov. 28:27, Ps. 41:1). When we help the afflicted, we also help
the Lord in the person of those in need (Matt. 25:35–40).
Job was righteous because he loved the poor and helped them as if they
were part of his family (Job 29:16). The apostles forsook all to follow the
Savior (Matt. 19:27), whereas the rich young man gave up the prospect of
discipleship, refusing to donate his possessions to the poor, because his
love for his wealth was supreme (Matt. 19:16–22).
Just as being faithful in tithes and offerings is an indication of a return
to God (Mal. 3:6–10), helping the weak and the disadvantaged among us
points to an authentic spiritual experience, as demonstrated in Zacchaeus’s
conversion (Luke 19:1–10).

Part II: Commentary

In God’s perfect plan, all should enjoy the abundance of the divine promises
(Deut. 15:4), but because of disobedience, the poor would always exist. In
this context, we are called to open our hands to the needy (Deut. 15:11).
To that end, we shall look at the concepts of poverty and charity in the Bible,
which are quite extensive, and seek to understand their meaning for our lives.
The Least of These (Read Matt. 25:35–40.)
1. All Those Who Suffer: From Bible references, it is possible to identify
classes of suffering individuals who needed protection. Using a basic group-
ing concept, the poor were
(a) those who were incapable of providing for their material needs and
thus were unable to live a dignified life because of social rejection or

93
 teachers comments

prejudice (prisoners, lepers, and foreigners, for example);

(b) those who suffered extreme economic deprivation because of adverse
conditions (the poor, diseased, hungry, thirsty, naked, needy, and wretched);
(c) those with physical constraints (the mute, blind, and lame);
(d) those who were emotionally discouraged and, perhaps, psychologi-
cally unable to care for themselves without assistance (the brokenhearted,
the mentally ill, and the perishing);
(e) victims of their own mistakes, oppression, and injustice (outcasts,
exiles, prisoners, victims of inequity, brutality, and exploitation); and
(f) those who needed help to start their lives anew (read Lev. 23:22;
Deut. 15:11; Luke 4:18, 19; Isa. 62:1, 2; Deut. 15:11; Job 29:12–16;
Matthew 11; Luke 7:20–22; Matt. 25:35–40).
The circumstances of poverty and the question of whether the sufferer
is responsible for his or her impoverished state are irrelevant. Neither
is the question of whether such a person deserves to receive assistance
or not. Even a person from a rival nation should be the object of God’s
love in practicing charity, as we see demonstrated in the parable of the
Samaritan (Luke 10:28–37, Luke 17:16–18, John 8:48).

2. The Redeemer, A Close Relative: In the Old Testament, the redeemer was
a close relative who had the obligation to rescue and free a family member
from slavery, poverty, and destitution. This duty also included the close rela-
tive’s obligation to marry the childless widow of his brother, preventing her
from becoming destitute (Lev. 25:25, 48, 49; Deut. 25:5; Ruth 2:20). The
Jews usually understood this obligation as being applicable only among the
members of the chosen nation.
However, in the story of the Samaritan, Jesus shows that the idea of the
relative who helps his brother is not linked to ties of blood, religion, or
nationality. The Samaritan—foreign and despised—who is the redeemer
(savior) in the story stands in as the close relative of the beaten Jew, who
was left for dead on the side of the road (Luke 10:29–37). The duty to love
our neighbor is part of the two great commandments (Luke 10:27, 28) upon
which all the law and the writings of the prophets are established. This
duty also means that we should love one another because all are neighbors
(redeemers) at some point. The word “neighbor” evokes the compassionate
and practical love that God commanded the families in Israel to demon-
strate. This love should be extended to humanity in its entirety.
God sent His Son to the world (John 3:16) to save without discrimina-
tion of any kind. Jesus is the ultimate example of the Kinsman-Redeemer,
our close Relative, who came to rescue us from wretchedness, suffer-
ing, and eternal destruction. His example should be the standard for our
human relationships, especially in the church and in connection with the
poor and those who suffer. Therefore, we should not deny help to any

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person but offer food and water even to our enemies (Prov. 25:21, 22;
Rom. 12:20, 21). However, remember that, as much as possible, the aim of
charity is to motivate and enable the person to care for himself or herself.
Those who suffer persecution because of their faith also are God’s special
little ones, of whom is constituted the kingdom of heaven (Matt. 5:10, 11).
Ways to Help the Poor
You may have heard some criticize charity as a means for the ruling
classes to control the poor or as a strategy to avoid the emergence of con-
flict between the forces of capital and labor. Others believe that welfare
reinforces begging and parasitic dependency, opposed to rehabilitative
efforts for the empowerment and development of the individual.
However, the Scriptures recommend immediate relief measures
(Deut.  15:11; Isa. 58:6, 7) to aid impoverished persons who are on the
road to economic recovery. Whatever measures are adopted, the assistance
rendered to the poor and afflicted should be protective. That is, aid to the
poor should not engender unnecessary dependency on the ones assisting
them and should endeavor to shield them from exploitation (Deut. 15:1,
2; Lev. 25:9–19). Such a rehabilitative recovery plan includes seeing to
the emotional and spiritual restoration of the poor, while respecting their
dignity (Isa. 58:6–8, Luke 4:16–19).

How to Help
1. Feel the Desire to Participate: Church members may adopt a personal
support plan to assist someone in need. They also may work together to
volunteer in an educational project run by the church to help the needy
with life skills and personal development.

2. A Dedicated Fund for the Poor: Each member may set aside a dedicated
amount or percentage from the family budget to regularly assist people in
need, as well as to contribute to the welfare and development projects run
by his or her church.
The money in every believer’s hand should be divided into three
equal parts: (a) God first, through tithes and offerings (Mal. 3:8–10,
Matt. 6:33); (b) the family (1 Tim. 5:8); and (c) the destitute (Gal. 2:10,
James 1:27). However, it is important to remember that “the tithe is set
apart for a special use. It is not to be regarded as a poor fund. It is to be
especially devoted to the support of those who are bearing God’s message
to the world; and it should not be diverted from this purpose.”—Ellen
G. White, Counsels on Stewardship, p. 103.
In addition to the sanctuary offerings, the Bible alludes to charity provi-
sions from other resources, such as “gleaning” (Deut. 24:19–22; Lev. 19:9, 10),

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the right to source food from another person’s field (Deut. 23:24, 25), and
voluntary initiatives (Prov. 29:7, Isa. 58:7).
There was a contribution that the Israelites called the “second tithe”
(Heb. ma’aser sheni) of all the increase (Deut. 14:28, 29; Deut. 26:12, 13),
set aside for the family’s religious expenses and for charity.
Every devout Israelite had to spend in Jerusalem one-tenth of the increase
of their land as a second tithe. (Joachim Jeremias, Jerusalem in the Time of
Jesus: An Investigation Into Economic and Social Conditions During the New
Testament Period [Philadelphia: Fortress Press, 1969], pp. 28, 57).
Read from Ellen G. White the following chapter regarding the second tithe:
“God’s Care for the Poor,” in Patriarchs and Prophets.
3. Care for the Poor, A Hallmark of God’s Righteousness in the Life of the
Christian.:We need to be more than religious because Job, the rich young
man, and Zacchaeus were rich and religious. Their stories show—for better,
as was the case with Job and Zacchaeus, or for worse, as was the case with
the rich young ruler—that where wealth is concerned, our spiritual lives must
not be defined by the blessing of riches or by a pretense of religion but by a
genuine response to the divine command to help the poor and unfortunate.
The emphasis in the stories of these three men is on their spiritual experi-
ence, not on the destitute persons who would receive their charity. The Bible
accounts highlight the spiritual diagnosis of each character in the three sto-
ries, using charity as a reference.
Job understood that charity was God’s righteousness in his life (Job 29:12–
16). The conversion of Zacchaeus was evident when he decided to return all
that he had taken and to give half of his goods to the poor (Luke 19:1–10).
For the rich young man, giving all to the poor was his opportunity to become
a disciple of the King of kings and, possibly, to save his life from Jerusalem’s
destruction, approximately forty years later. Giving his possessions to the
poor stood between the young man and salvation (Matt. 19:16–22). Sad to
say, the young man valued his possessions more than the One who gave him
the power to acquire wealth.

Part III: Life Application

Care for the poor is a divine covenant commandment (Deut. 15:7) and an
expression of pure religion before God (James 1:27).
1. What do the tithe command and Christian charity have in common?

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2. What are the differences and similarities between welfare and

Christian charity? (1 Cor. 13:1–3).

We help Christ when we care for those who suffer (Matt. 25:35–46).
Ask a class member to read aloud the quotations below. Then discuss
with your class the questions that follow.
“I saw that it is in the providence of God that widows and orphans, the
blind, the deaf, the lame, and persons afflicted in a variety of ways, have
been placed in close Christian relationship to His church; it is to prove His
people and develop their true character.”—Ellen G. White, Testimonies for
the Church, vol. 3, p. 511.
Why is it important to understand the concept of charity as a love
commandment and not as an option in our Christian life? In what
way does charity make our profession of faith genuine?

“Those on the left hand of Christ, those who had neglected Him in the
person of the poor and the suffering, were unconscious of their guilt. Satan
had blinded them; they had not perceived what they owed to their brethren.
They had been self-absorbed, and cared not for others’ needs.”—Ellen
G. White, The Desire of Ages, p. 639.
Why can we not allege before God that we didn’t know the extent
of our obligation to the poor and suffering? Now that we do know,
what will be our response going forward?

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 L ESSON 8 *February 18–24
(page 64 of Standard Edition)

Planning for Success

SABBATH AFTERNOON
Read for This Week’s Study: Eccles. 12:1; Gen. 2:15; 1 Tim.
5:8; Col. 3:23, 24; Gen. 39:2–5; Prov. 3:5–8.

Memory Text: “And whatever you do, do it heartily, as to the Lord

and not to men, knowing that from the Lord you will receive the
reward of the inheritance; for you serve the Lord Christ” (Colossians
3:23, 24, NKJV).

M
ost people want to live a “successful” and happy life. Of
course, in a fallen world, where tragedy and calamity can
strike at a moment’s notice, this goal might not always be
easy to attain.
Then, too, there is the question of how we define “success.” There
is the case of Joseph in Egypt; if there ever were a successful life, that
certainly would be one, would it not? From prison to palace, that kind
of thing. On the other hand, what about John the Baptist? He went from
prison to the tomb. How successful was his life? Again, it all depends
upon how you define “successful.”
This week we are going to look at the idea of “success” in the context
of basic stewardship and financial principles. No matter who we are or
where we live, money and finances are going to be a part of our life,
whether we like it or not. What, then, are some steps, practical steps,
that we can take along the way that, though not guaranteeing “success,”
can nevertheless help us avoid common pitfalls and mistakes that can
make financial success a bit more difficult?

* Study this week’s lesson to prepare for Sabbath, February 25.

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 S UNDAY February 19
(page 65 of Standard Edition)

First Things First

Read Ecclesiastes 12:1. What’s the message there for us?
____________________________________________________

____________________________________________________
As youths mature into adulthood, thoughts will arise about having to
provide for basic needs—food, clothing, and shelter. Jesus Himself has
told us how to prioritize our needs when He said, “But seek ye first the
kingdom of God, and his righteousness; and all these things shall be
added unto you” (Matt. 6:33). Of course, for those who are older and
who didn’t make a choice for Jesus when they were young, there is still
time to make the right decisions regarding stewardship.
As we saw in Genesis 28:20–22, Jacob had made some important life
choices, both spiritual and financial. In the vision, the Lord introduced
Himself to Jacob as “ ‘the Lord God of Abraham your father and the
God of Isaac’ ” (Gen. 28:13, NKJV). Then as part of his vow to God,
Jacob said, “ ‘The Lord shall be my God’ ” (Gen. 28:21, NKJV).

Read Genesis 29:9–20. What is important about the timing of this

event in the life of Jacob?

____________________________________________________

____________________________________________________
After Jacob made his spiritual and financial commitments to God,
the Lord directed him to Rachel at the well (see Gen. 29:9–20). It
is fitting to make your spiritual decision and your lifework decision
before committing to marriage. Your future spouse should know “what
they are getting into.” Is this person a committed Christian? What type
of work will he or she be involved in? Will this person be a teacher, a
nurse, a lawyer, a laborer, whatever? What kind of life will I be com-
mitting to? Other questions that need answers before the marriage
commitment are: What level of education has been completed? What
amount of debt will come into the marriage? Am I willing to accept this
situation as part of my responsibility?

Read 2 Corinthians 6:14, 15. Why is this principle so important

to consider when looking for a life partner? Though it doesn’t
guarantee a good marriage, why would it help make the chances
of a good marriage greater?

____________________________________________________

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 M ONDAY February 20
(page 66 of Standard Edition)

The Blessing of Work (Ideally)

Unless you are independently wealthy, or the beneficiary of a trust
fund that Mommy and/or Daddy set up for you so that you would never
have to work a day in your life (if you read many stories about these
kids, the money, meant to be a blessing, often leads to tragedy for them
as adults), you will sooner or later need to work for a living. The ideal,
of course, is to find something that you are passionate about that can
provide you with a good income, get trained in it, find a job doing it,
and work at it for your working years. That’s the ideal; of course, it
doesn’t always turn out that way.

Read Genesis 2:15 (see also Eccles. 9:10 and 2 Thess. 3:8–10). What
is the significance of the fact that, even before the entrance of sin,
Adam (and certainly Eve, too) was given work? How might this
explain why, as stated above, those who never had to work found
their situation to be a curse?

____________________________________________________

____________________________________________________
This work was not a punishment, obviously. It was designed for their
good. That is, even in Paradise, even in a world in which no sin, no death,
and no suffering existed, God knew that human beings needed to work.
“And to Adam was given the work of caring for the Garden. The
Creator knew that Adam could not be happy without employment.
The beauty of the Garden delighted him, but this was not enough. He
must have labor to call into exercise the wonderful organs of the body.
Had happiness consisted in doing nothing, man, in his state of holy
innocence, would have been left unemployed. But He who created man
knew what would be for his happiness; and no sooner had He created
him, than He gave him his appointed work. The promise of future glory,
and the decree that man must toil for his daily bread, came from the
same throne.”—Ellen G. White, Our High Calling, p. 223.
However, even after the Fall, when (as with everything else) work had
been tainted by sin, God said to Adam: “ ‘Cursed is the ground for your
sake; in toil you shall eat of it all the days of your life’ ” (Gen. 3:17,
NKJV). Notice, God cursed the ground for “your sake,” for the sake of
Adam, with the idea that work would be something that he would need,
especially as a fallen being.

What is it about work that, ideally, should make it something that

can be a blessing to us?

____________________________________________________
100
 T UESDAY February 21
(page 67 of Standard Edition)

The Earning Years

As we have seen, God intended for humans to work in one capacity or
another. This part of our life (the working years) is usually about 40 years
long. For many people this is the time when children are being brought up
and educated and when the home and other major purchases are acquired.
This can be a very intense time financially. It is a very sensitive time
because the family is learning to work together, and its members are creat-
ing lifelong bonds. Financial stress can wreck the marriage at this point, and
frequently does. Families in which both parties have a Christian commit-
ment and are willing to follow biblical principles are much more stable.

Read 1 Timothy 5:8; Proverbs 14:23; and Colossians 3:23, 24. What
important points can we take away from these texts about finances
in the home?

____________________________________________________
In many cases, the husband is the main breadwinner, though often
both spouses work. Of course, unexpected circumstances can arise—
sickness, economic downturns, whatever—that make this ideal diffi-
cult. People need, then, to adjust accordingly.
The children who are brought into the world during this segment of
life are called “a heritage from the Lord” (Ps. 127:3, NKJV). We must
remember that children bring with them an awesome responsibility.
The goal of Christian parents is to train their children to become inde-
pendent adults in this life and to fit them for the life to come. Here are
three points to help parents:
1. Provide a Christian home environment. This would include regu-
lar and interesting family worship, regular Sabbath School and church
attendance, and faithfulness in tithes and offerings. These are great
habits to form in early life.
2. Teach children a willingness to work and an appreciation for it.
Children will discover that diligence and integrity at work are always
noticed, appreciated, and rewarded. They will learn that money comes to
us as a result of our giving time to others by performing tasks that are
valuable to them.
3. Help with a good education. Education is expensive today—
particularly Christian private-school education. But to parents with
plans for their children not only for this life but also for that which is
to come, it is well worth the cost.

Of course, no matter what they do, no one has any guarantee

about the direction their children will go. Why is it important for
parents not to blame themselves for the wrong choices their older
children might make?

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 W EDNESDAY February 22
(page 68 of Standard Edition)

Working With Integrity

Another phase of a “successful” life, the last phase, has the potential to
be the most enjoyable—if the decisions of the earlier years have been wise
and not ruined by unexpected events. In an ideal situation the parents have
raised their children to become independent adults, the home is paid for,
the transportation needs are met, there are no lingering debts, and there is
a sufficient income stream to provide for the senior family’s needs.
God calls His children to a higher standard in work and life. That
standard is God’s law written in our hearts (see Jer. 31:33) and reflected
in our characters. As society erodes and Christian teaching is diluted
and minimized, it will become even more important for the individual
Christian to live and work on a level that is above reproach. The Bible
says, “A good name is to be chosen rather than great riches, loving
favor rather than silver and gold” (Prov. 22:1, NKJV).
The Bible records instances of employers who recognized that they
were blessed because of having a godly employee. When Jacob desired
to leave his father-in-law, Laban, and return with his family to his
homeland, Laban entreated him not to leave, saying, “ ‘Please stay, if I
have found favor in your eyes, for I have learned by experience that the
Lord has blessed me for your sake’ ” (Gen. 30:27, NKJV). And when
Joseph was sold into slavery in Egypt, his master, Potiphar, made a
similar observation about Joseph’s work and rewarded him accordingly.

Read Genesis 39:2–5. Although the texts do not specifically tell us,
what do you imagine Joseph had been doing that caused his master
to look so favorably upon him?

____________________________________________________

____________________________________________________
“Therefore, whether you eat or drink, or whatever you do, do all to
the glory of God” (1 Cor. 10:31, NKJV). So, in our work and financial
management and whatever we do, we should do it all to the glory of
God. He is the One who gives us the knowledge and strength to suc-
ceed in life.
“ ‘Yours, O Lord, is the greatness, the power and the glory, the vic-
tory and the majesty; for all that is in heaven and in earth is Yours;
Yours is the kingdom, O Lord, and You are exalted as head over all.
Both riches and honor come from You, and You reign over all. In Your
hand is power and might; in Your hand it is to make great and to give
strength to all’ ” (1 Chron. 29:11, 12, NKJV).

What are the principles that you are following, not just in work
but in life in general? What changes might you need to make?

102
 T HURSDAY February 23
(page 69 of Standard Edition)

Seeking Godly Counsel

There are scores of secular money-management gurus out there, but
God warned us against consulting them for the management of the
assets He has entrusted to us. “Blessed is the man who walks not in the
counsel of the ungodly, nor stands in the path of sinners, nor sits in the
seat of the scornful; but his delight is in the law of the Lord, and in
His law he meditates day and night. He shall be like a tree planted by
the rivers of water, that brings forth its fruit in its season, whose leaf
also shall not wither; and whatever he does shall prosper” (Ps. 1:1–3,
NKJV).
So, the man who delights in the law of the Lord (the law here could
be understood more broadly as the Word of God) shall be blessed. How
simple is that? And he will prosper—be successful.

Read Proverbs 3:5–8. How do we apply this principle in our basic

financial matters?

____________________________________________________

____________________________________________________
An overview of the biblical counsel on financial management gives
us very valuable points to follow. Let’s look at seven of them.
1. Get organized. Develop a spending plan (Prov. 27:23, 24). Many
families just exist from paycheck to paycheck. Without a simple plan
for earning, spending, and saving, life is much more stressful.
2. Spend less than you earn. Determine to live within your means
(Prov. 15:16). Many families in Western countries actually spend more
than they earn. This is made possible only because of the availability of
credit and debt. Many problems plague those who are in debt.
3. Save a portion from every pay period (Prov. 6:6–8). We save to make
larger purchases in the future and to take care of unplanned expenses, such
as accidents or illness. Some savings can be used to plan for the time when
because of advancing age, we are no longer able to be employed.
4. Avoid debt like COVID-19 (Prov. 22:7). Interest is one expense
you can live without. A person or a family living with debt—that is, on
borrowed money—is really living today on money they expect to earn
in the future. If any life changes occur, then serious financial embar-
rassment can result.
5. Be a diligent worker. “The soul of a lazy man desires and has noth-
ing; but the soul of the diligent shall be made rich” (Prov. 13:4, NKJV).
6. Be financially faithful with God (Deut. 28:1–14). No family can
afford to live without God’s blessing.
7. Remember that this earth is not our real home. Our management
says a lot about where our ultimate priorities are (see Matt. 25:14–21).

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 F RIDAY February 24
(page 70 of Standard Edition)

Further Thought: “No scheme of business or plan of life can be sound

or complete that embraces only the brief years of this present life and makes
no provision for the unending future. .  .  . No man can lay up treasure in
heaven without finding his life on earth thereby enriched and ennobled.”
—Ellen G. White, Education, p. 145.
“That which lies at the foundation of business integrity and of true
success is the recognition of God’s ownership. The Creator of all things,
He is the original proprietor. We are His stewards. All that we have is
a trust from Him, to be used according to His direction.”—Education,
137.
Because of the pressure to provide for our families, many times we
think that our work is simply to provide an income. But as Christians,
we also face doing our part in the Great Commission that Jesus gave
to all His followers. After quoting this commission as found in Mark
16:15, Ellen G. White wrote, “Not . . . all are called to be ministers or
missionaries in the ordinary sense of the term; but all may be workers
with Him in giving the ‘glad tidings’ to their fellow men. To all, great
or small, learned or ignorant, old or young, the command is given.”
—Education, p. 264.
“We need to follow more closely God’s plan of life. To do our best
in the work that lies nearest, to commit our ways to God, and to watch
for the indications of His providence—these are rules that ensure safe
guidance in the choice of an occupation.”—Education, p. 267.

Discussion Questions:
! How do we as Christians define what a “successful” life is?
What might the difference be between what the world defines as
success and what we (ideally) should? Take, for instance, John the
Baptist. How would you define his life, which ended ignobly in a
prison, all based on the whim of an evil woman? Would you call it
successful? What reasons can you give for your answer?

" How do we explain the fact that there are many very “success-
ful” people who follow none of the biblical principles about wealth
management or life in general? Or what about those who try to
follow them and, nevertheless, don’t succeed? Perhaps they get
sick or calamity strikes. How are we to understand these situa-
tions?

104
 i n s i d e
Story
The Cat and the Colporteur
By ANDREW MCCHESNEY
Young literature evangelist Simo Vehkavuori stopped at a well-kept house
near Turku, Finland’s oldest city and former capital, in the middle of winter,
and showed his books to two unmarried sisters who lived there.
To his surprise, the sisters quickly ordered a copy of every book. Then
they left him standing alone in the living room. He did not dare leave.
Finally, one of the sisters came downstairs with a big cat tucked under an
arm. “Mister, aren’t you going to do anything to this cat?” she asked.
“What should I do?” Simo asked.
“Aren’t you the vet whom we just called?” she said.
“No,” he said. “I’m a literature evangelist.”
For years afterward, the sisters told their friends with peals of laughter
about how they had mistaken Simo for a vet and thought that they had to
buy his books in order for him to treat their cat.
The sisters kept the books.
On another occasion, Simo went to a forest to eat lunch and pray on a
Friday afternoon. “Before this week ends, Jesus, give me an opportunity to
witness for You,” he prayed.
After eating, he knocked on the door of a farmhouse.
“I’m selling this book,” he said, holding out a copy of Ellen White’s The
Great Controversy, to the woman who opened the door.
“I’m not at all interested in the book that you are selling,” the woman
replied. “But I would like to hear what Jesus means to you.”
After Simo described his love for Jesus, the woman spoke.
“Let’s go to the back room and pray on our knees together,” she said.
At that moment, her adult daughter came to the door. “Join us,” the
woman told her daughter. “Your knees need to bend in prayer too.”
After praying, Simo prepared to leave. The woman followed him out the
door. “I’d like to order the book that you showed me,” she said.
It was then that Simo realized that the woman had an interest in spiritual
matters. When a pastor started evangelistic meetings in the area sometime
later, Simo introduced him to the family. The pastor
held Bible studies in the farmhouse, and the family
joined the Seventh-day Adventist Church. Today, the
woman’s granddaughter is an active church leader in
Finland’s capital, Helsinki.
This mission story illustrates Spiritual Growth Objective No.
5 of the Seventh-day Adventist Church’s “I Will Go” strategic
plan, “To disciple individuals and families into spirit-filled
lives.” Read more: IWillGo2020.org. Read more about SIMO
next week.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org. 105
 teachers comments

Part I: Overview
The Scriptures teach us that we should serve the Lord from our youth
(Eccles. 12:1), working with all our might (Eccles. 9:10) and with dili-
gence (Prov. 14:23, 2 Thess. 3:8). Furthermore, we need to seek the Lord’s
counsel in all that we intend to accomplish (Prov. 3:5).
When we seek counsel from the Lord, He directs our paths (Prov. 3:6).
This divine guidance is important in forming a successful family with a
prudent spouse from the Lord (Prov. 19:14; 2 Cor. 6:14, 15).
However, even when we do everything right, faith in divine guidance
may be tested by unforeseen circumstances, which cannot be humanly
explained and that are beyond our control. Such tests may occur through
marital strife, loss of possessions or health, or the death of loved ones
(Eccles. 5:13, 14; Job 2:2–8). We may be thankful that the Lord’s guid-
ance also is restorative during, and after, such hardships (Josh. 1:9, John
16:33, Heb. 13:5). If hardships teach us anything, it is the bitter lesson
that success and material well-being, though desirable, can be taken from
us without warning. Thus, from a biblical perspective, wealth and pos-
sessions are not enough to define success. Contentment (Prov. 15:16;
1 Tim. 6:6, 8), serving the Lord with joy (Luke 1:47, Ps. 126:3), and trust-
ing in His providence (Matt. 6:24–34, Ps. 37:25) are far greater treasures.
When God bestows material prosperity, He expects to be honored with
what He gives us (Prov. 3:9, 10). As the recipients of such largesse, we
must ever bear in mind that true success is not dependent on riches, even
those that are divinely bestowed. True success means being a faithful
steward, regardless of the circumstances that we are going through. In
prosperity, adversity, health, or illness, we must be faithful unto death that
we, in the end, may inherit the crown of life (Rev. 2:10).

Part II: Commentary

Success in life may be defined in various ways, depending on one’s

frame of reference or on the prevalent concepts of one’s culture. When
success is measured exclusively by material possessions or human
achievement, it will be clear that a secular mindset is one’s frame of
reference. A long life and material possessions are in harmony with the
Scriptures (Prov. 3:16), but such acquisitions are not always attained in
this world.
Even for those who live in economically advantaged countries, sin will

106
 teachers comments

find a way to make life a burden and devoid of meaning through the works
of the flesh (Gal. 5:19–21). But Jesus came to offer abundant life (John
10:10). This is the way of true success.
Conditions for True Success

1. God First: Success in our material and spiritual life depends on put-
ting God first (Matt. 6:33, Deut. 28:1–14). God then calls us to keep His
commandments, in order to establish us as a holy people (Deut. 28:9),
who are called by His name (Deut. 28:10). Then, through material bless-
ings, He sets His people and His name high above all nations (Deut. 28:1,
Mal. 3:12).
Our understanding is imperfect. There are ways that seem right but are
not good (Prov. 16:25). Thus, we need to trust in the Lord so that He will
direct our paths (Prov. 3:5–8).
2. Diligence: In the Scriptures, diligence can refer to someone who is
quick, skillful, and prepared (Heb. mahir) (Prov. 22:29). Another meaning
of diligent is sharp, keen, and acute (Heb. harutz), said of someone who is
efficient (Prov. 13:4). As such, a diligent person is one who acts promptly
and competently. Indolence and idleness are not compatible with success.
3. Prosperity and Integrity: Joseph was prosperous because the Lord was
with him, according to Genesis 39:2–5. In this text from Genesis, “pros-
perous” (Hebrew: tsalah) means to “push forward,” “be profitable,” or to
“be good.” Joseph was not a victim of circumstances or idleness, because
he “pushed forward” and made things happen. He seized opportunities,
always in consultation with the Lord, and, consequently, excelled at what
he did.
Furthermore, Joseph found favor in the eyes of Potiphar, who fully
trusted him and placed all that he had in his hands. The extent of this
responsibility shows that, in addition to being very good at what he did,
Joseph was upright, honest, and trustworthy. The world needs people like
Joseph in all spheres of life.
“The greatest want of the world is the want of men—men who will not
be bought or sold, men who in their inmost souls are true and honest, men
who do not fear to call sin by its right name, men whose conscience is
as true to duty as the needle to the pole, men who will stand for the right
though the heavens fall.”—Ellen G. White, Education, p. 57.
4. Understanding the Limitations of Worldly Success: It is common for
people to define success only in terms of material blessings, without con-
sidering more important, intangible gifts, such as health, joy, strong social
and family relationships, and an effectual prayer life.
Sadly, one doesn’t always acquire these intangibles all at once. Worse,

107 107
 teachers comments

these gifts may even be sacrificed to attain worldly success. Therefore, it

is better to have fewer material possessions, “with the fear of the Lord,”
than to have a lot of money, with worry and distress (Prov. 15:16, also
read Eccles. 4:6).
A person who attains great wealth may have many things, certainly
(Eccles. 10:19). But this individual may not have things that money
doesn’t buy, such as the freedom and peace to enjoy his or her posses-
sions (Eccles. 5:19) and the gift of the Spirit (Acts 8:20) with its fruits of
righteousness (Gal. 5:22).
Success with many possessions and privileged positions doesn’t necessar-
ily make a person better and may invite further temptation (1 Tim. 6:9, 10).
Additionally, material success is uncertain. There are possessions that
become detrimental to their owners instead of beneficial, possessions that
can be lost unexpectedly (Eccles. 5:13, 14). Many times, the ambition
to make a lot of money becomes an end in and of itself in the search to
have more, even if the person is unable to enjoy everything he or she has
acquired (Eccles. 4:6–8). Worse, one who did nothing to acquire this hard-
earned wealth may end up enjoying it instead (Eccles. 6:2).
Examples of Success
1. Success and Wisdom: One word used in the Bible for good fortune (in
Hebrew: sakal) can be translated in various scriptural passages as “good
success,” “to be prudent,” and “to wisely understand.” This word is used
in reference to Joshua in the victory over Canaan (Joshua 1:7, 8) and of
David, when he was successful in his military battles (1  Sam. 18:5, 14,
15). All wisdom and prudence that lead to real success come from God
(Prov. 9:10). This Bible truth may be the reason the same words (sakal)
in these examples can be translated both as wisdom and success.
2. Success in Marriage and the Family: Marriage and the family rely on
wise and successful (in Hebrew: sakal) spouses, and, thus, the wise (sakal)
woman is from the Lord (Prov. 19:14). On the other hand, there are foolish
husbands, such as Nabal (1 Sam. 25:25), whose arrogance and folly can
be detrimental.
We can learn valuable, life-guiding principles about marriage in the
story of Abraham’s search for a bride for Isaac. Abraham trusted in God
to find a wife for his son (Gen. 24:7). Abraham’s servant, in response
to his master’s faith, was diligent in the search for the prospective bride,
praying to the Lord for divine guidance (Gen. 24:12). It was while Isaac
also meditated and prayed in the field (Gen. 24:63) that God brought
Rebekah to him to be his wife. In the same way, the Christian woman
also must pray that God will provide her with a wise and prudent (sakal)
husband and a financially stable and successful home.

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 teachers comments

3. Success in Any Situation: God desired to open the windows of heaven

to bless the Israelites, so that they could move forward and progress (Heb.
ashar) in His plan to make them a blessing to all nations. This blessing was
contingent upon the nation’s faithfulness in returning tithes and offerings
(Mal. 3:10–12). In the Greek translation of the Old Testament, rendered by the
Jews (LXX), the word for “progress” was translated to the Greek as makarioi,
which means blessed or happy (Mal. 3:12). This blessing (makarioi) would
draw the attention of all nations to the Lord’s name.
In the Beatitudes, Jesus identifies the happy (in Greek: makarioi) of His
kingdom as those who are poor in spirit, meek, merciful, peacemakers, and
the pure in heart (Matt. 5:1–9). Jesus points out another group of happy
people (makarioi): the ones who are persecuted and falsely accused for His
name’s sake (Matt. 5:10, 11), as well as those who patiently endure trial and
affliction for their faith (James 5:11).
On the other hand, many do everything right, but, inexplicably,
unforeseen events occur that severely test their faith: misfortune, illness,
bankruptcy, and the loss of loved ones. The patience with which these
individuals face such trials, without losing their faith, places them among
those who are blessed, happy, and successful before God, just as Job was
(James 5:10, 11). Their lives are successful because they are faithful,
regardless of their circumstances (Rev. 2:10).
Accordingly, God is pleased to bless us with material possessions, but
this doesn’t always happen, because of situations unknown to us in the con-
flict between good and evil (Job 1:8–22). (See Ellen G. White, Counsels on
Stewardship, p. 209.)
However, through grace, we can be successful in life’s key existential
challenge to always place God first (Matt. 6:33).

Part III: Life Application

Ask a class member to read aloud the quotations below. Then discuss with
your class the questions that follow.
Apparent Success
“It is in appearance, not in reality, that evil succeeds.”—Ellen G. White,
Education, p. 108.
How can one not be troubled by the apparent success of people who do
not fear God (Ps. 73:2–20)?

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 teachers comments

Apparent Failure
“Our devised plans often fail that God’s plans for us may be a complete
success. Oh, it is in the future life we shall see the tangles and mysteries of
life, that have so annoyed and disappointed our fond hopes, explained. We
will see that the prayers and hopes for certain things which have been with-
held have been among our greatest blessings.”—Ellen G. White, Our High
Calling, p. 318.
How does this quote console us with our own losses, unfulfilled expec-
tations, and dashed hopes in this life? Additionally, how do the senti-
ments expressed herein help us not to be troubled by the apparent
failure of believers (1 Cor. 13:7; 1 Pet. 1:6, 7; 1 Pet. 4:16)?

Principles for True Success

“There is no branch of legitimate business for which the Bible does not
afford an essential preparation. Its principles of diligence, honesty, thrift,
temperance, and purity are the secret of true success.”—Ellen G. White,
Education, p. 135.

1. Why are the biblical principles for success so important (Eccles. 7:12,

Prov. 3:13–18)?

2. How do we prosper socially and financially without losing

our faith along the way or falling prey to a love for mammon
(Matt.  6:33; 1 Chron. 29:14–16; Prov. 3:9, 10)?

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110
 L ESSON 9 *February 25–March 3
(page 72 of Standard Edition)

Beware of Covetousness

SABBATH AFTERNOON
Read for This Week’s Study: Isa. 14:12–14, Eph. 5:5, Joshua
7, John 12:1–8, Acts 5:1–11, 1 Cor. 10:13.

Memory Text: “ ‘Take heed and beware of covetousness, for one’s

life does not consist in the abundance of the things he possesses’  ”
(Luke 12:15, NKJV).

C
ovetousness has been defined as an inordinate desire for wealth
or possessions that really don’t belong to you. Covetousness
is a big deal, big enough, in fact, to be right up there with not
lying, stealing, or murder. It’s so damaging that God chose to warn
against it in His great moral law. “Thou shalt not covet thy neighbour’s
house, thou shalt not covet thy neighbour’s wife, nor his manservant,
nor his maidservant, nor his ox, nor his ass, nor any thing that is thy
neighbour’s” (Exod. 20:17).
Covetousness is frequently listed with heinous sins that will keep one
out of the kingdom of God. “Know ye not that the unrighteous shall
not inherit the kingdom of God? Be not deceived: neither fornicators,
nor idolaters, nor adulterers, nor effeminate, nor abusers of themselves
with mankind, nor thieves, nor covetous, nor drunkards, nor revilers,
nor extortioners, shall inherit the kingdom of God” (1 Cor. 6:9, 10).
Covetousness, right up there with extortion, idolatry, fornication,
and adultery? That’s what the texts say, and this week we will look at
examples of just how bad it is and what we can do to overcome it.

* Study this week’s lesson to prepare for Sabbath, March 4.

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 S UNDAY February 26
(page 73 of Standard Edition)

The Ultimate Original Sin?

The question often arises, and understandably so, about how sin
arose in God’s universe. We understand how, at least somewhat. And at
its heart, it was because of covetousness. Perhaps covetousness, then,
is the ultimate original sin.

Read Isaiah 14:12–14. What hints are given there about the fall of
Lucifer? How did covetousness play a crucial role in that fall?

____________________________________________________

____________________________________________________
“Not content with his position, though honored above the heavenly
host, he ventured to covet homage due alone to the Creator. Instead
of seeking to make God supreme in the affections and allegiance of
all created beings, it was his endeavor to secure their service and loy-
alty to himself. And coveting the glory with which the infinite Father
had invested His Son, this prince of angels aspired to power that was
the prerogative of Christ alone.”—Ellen G. White, Patriarchs and
Prophets, p. 35.

Read Ephesians 5:5 and Colossians 3:5. With what does Paul equate
covetousness, and why?

____________________________________________________

____________________________________________________
How fascinating that twice Paul would equate covetousness with
idolatry. People practice idolatry when they worship—that is, dedicate
their lives to—something other than God, something created rather than
the Creator (Rom. 1:25). Could covetousness be, then, wanting some-
thing that we shouldn’t have, and wanting it so badly that our desire for
it, rather than the Lord, becomes the focus of our heart?
No doubt, Lucifer at first didn’t know where his wrong desires were
to lead him. It can be the same with us. The commandment against
covetousness, the one commandment that deals only with thoughts,
can stop us from acts that will lead to the violation of other command-
ments, as well. (See, for instance, 2 Samuel 11.)

Read 1 Timothy 6:6, 7. How can focusing on what Paul writes

here help protect us from covetousness?

____________________________________________________
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 M ONDAY February 27
(page 74 of Standard Edition)

An Accursed Thing in the Camp

It was arguably one of the grandest times in the history of Israel.
After 40 years of wandering in the wilderness, they were finally enter-
ing the Promised Land. Through a dramatic miracle, the children of
Israel crossed the Jordan River at its flood stage—on dry land. This
dry-land crossing was so impressive that the hearts of the heathen kings
in Canaan melted, and they had no spirit to fight (Josh. 5:1).
The first real challenge in the conquest of Canaan was the walled and
fortified city of Jericho. No one knew what to do to defeat the inhabi-
tants of Jericho—not even Joshua. In answer to Joshua’s prayer, God
revealed the plan for the destruction of the city, which they followed.
But then things took a decidedly bad turn.

Read Joshua 7. What happened after the powerful victory at Jericho,

and what message should we take from this story for ourselves?

____________________________________________________

____________________________________________________
Once confronted, Achan admitted what he did, saying that he had
“coveted” those goods. The Hebrew word here translated “coveted,”
chmd, has been used in some places in the Bible in a very positive
sense. The same root appears in Daniel 9:23, for instance, when Gabriel
told Daniel that he was a man “greatly beloved.”
In this case, however, this chmd was bad news. Despite the clear
command not to pillage from the captured cities (Josh. 6:18, 19),
Achan did just that, bringing disrepute upon the whole nation. In fact,
after the defeat at Ai, Joshua feared that “ ‘the Canaanites and all the
inhabitants of the land will hear it, and surround us, and cut off our
name from the earth. Then what will You do for Your great name?’ ”
(Josh. 7:9, NKJV). In other words, the Lord wanted to use these great
victories as part of letting the surrounding nations know of His power
and His work among His own people. Their conquests were to be (in
a different sort of way) a witness to the nations of Yahweh’s power. Of
course, after the fiasco at Ai, besides the loss of human life, that wit-
ness had been compromised.

Think about how easily Achan could have justified his actions:
Well, it’s such a small amount compared to all the rest of the booty.
No one will know, and what can it hurt? Besides, my family needs
the money. How can we protect ourselves from this kind of dan-
gerous rationalization?

____________________________________________________
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 T UESDAY February 28
(page 75 of Standard Edition)

The Heart of Judas

One of the most tragic stories in the Bible is that of Judas Iscariot.
This man had a privilege that only 11 other people in all the history of
the world have had: to have been with Jesus all that time and to have
learned eternal truths directly from the Master Himself. How sad that
many people who never had anything remotely like the opportunities
that Judas had will be saved, while Judas, we know, is now destined for
eternal destruction.
What happened? The answer can be found in one word: covetous-
ness, the desires of his heart.

Read John 12:1–8. What did Mary do that attracted so much atten-
tion during the feast? How did Judas react? Why? What was Jesus’
response?

____________________________________________________

____________________________________________________
The Savior’s gentle rebuke to Judas’s covetous remark led him to
leave the feast and go directly to the palace of the high priest, where
Jesus’ enemies were gathered. He offered to betray Jesus into their
hands for a sum much smaller than Mary’s gift. (See Matt. 26:14–16.)
What happened to Judas? Having had so many wonderful opportu-
nities, so many rare privileges, why would he do something so evil?
According to Ellen G. White, Judas “loved the Great Teacher, and
desired to be with Him. He felt a desire to be changed in character and
life, and he hoped to experience this through connecting himself with
Jesus. The Saviour did not repulse Judas. He gave him a place among
the twelve. He trusted him to do the work of an evangelist. He endowed
him with power to heal the sick and to cast out devils. But Judas did not
come to the point of surrendering himself fully to Christ.”—The Desire
of Ages, p. 716.
In the end, we all have character defects that, if surrendered, can be
overcome through the power of God working in us. But Judas did not
fully surrender to Christ, and the sin of covetousness, which he could
have overcome in the power of Christ, overcame him instead, with
tragic results.
Who among us doesn’t struggle with covetousness over one thing or
another? In this case, what he coveted was money, and that covetous-
ness, a problem of the heart, led him to stealing (John 12:6), which
ultimately led him to betray Jesus.
What a frightful lesson for all of us about the danger that covetous-
ness can bring. What seems like a small thing, a simple desire of the
heart, can lead to calamity and to eternal loss.

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 W EDNESDAY March 1
(page 76 of Standard Edition)

Ananias and Sapphira

It was an exciting time to be a member of the church. Following
the great outpouring of the Holy Spirit on the Day of Pentecost, the
apostles were preaching the gospel with power, and thousands were
joining the church.
“And when they had prayed, the place was shaken where they were
assembled together; and they were all filled with the Holy Ghost, and
they spake the word of God with boldness. And the multitude of them
that believed were of one heart and of one soul: neither said any of them
that ought of the things which he possessed was his own; but they had
all things common” (Acts 4:31, 32).
What a privilege Ananias and Sapphira had, being part of the early
church, seeing it grow, and seeing the manifestation of the Holy Spirit
in such a marked manner. “Nor was there anyone among them who
lacked; for all who were possessors of lands or houses sold them, and
brought the proceeds of the things that were sold, and laid them at the
apostles’ feet; and they distributed to each as anyone had need” (Acts
4:34, 35, NKJV).
It was in this setting that Ananias and Sapphira, obviously impressed
by what was happening and wanting to be part of it, decided to sell some
property and contribute the proceeds to the church. So far, so good.

Read Acts 5:1–11. What do you think was worse, holding back part of
the money or lying about it? Why such a harsh punishment?

____________________________________________________

____________________________________________________
At first, it seemed as if they were sincere in their desire to give
toward the work. However, “afterward, Ananias and Sapphira grieved
the Holy Spirit by yielding to feelings of covetousness. They began to
regret their promise and soon lost the sweet influence of the blessing
that had warmed their hearts with a desire to do large things in behalf
of the cause of Christ.”—Ellen G. White, The Acts of the Apostles,
p. 72. In other words, though they had started out with the best of
motives, their covetousness caused them to put on a front and pretend
to be what they really weren’t.

“So great fear came upon all the church and upon all who heard
these things” (Acts 5:11, NKJV). After this incident, people surely
must have been more careful in returning their tithe. But this
sad account was not included in the Bible as a warning about
faithfulness in tithing. Instead, what does it teach us about where
covetousness can lead?

115
 T HURSDAY March 2
(page 77 of Standard Edition)

Overcoming Covetousness
Covetousness is a matter of the heart and, like pride and selfishness,
often goes unnoticed, which is why it can be so deadly and deceiving.
It’s hard enough overcoming sins that are obvious: lying, adultery,
stealing, idolatry, Sabbath breaking. But these are outward acts, things
that we have to think about before we do them. But to overcome wrong
thoughts themselves? That gets tough.

Read 1 Corinthians 10:13. What promise is given here, and why is this
so important to understand in the context of covetousness?

____________________________________________________

____________________________________________________

____________________________________________________
How then, in God’s power, can we be protected against this danger-
ously deceptive sin?
1. Make a decision to serve and depend on God and to be a part of
His family. “Choose you this day whom ye will serve; . . . but as for me
and my house, we will serve the Lord” (Josh. 24:15).
2. Be daily in prayer and include Matthew 6:13, “Lead us not into
temptation, but deliver us from evil: For thine is the kingdom, and the
power, and the glory, for ever.” When feeling covetous of something
that you know you should not have, pray over it, claiming promises in
the Bible for victory, such as 1 Corinthians 10:13.
3. Be regular in Bible study. “Your word I have hidden in my heart,
that I might not sin against You” (Ps. 119:11, NKJV).
Jesus tackled the human/sin problem. He was tempted on every point
that we are tempted on. And for power to resist, He spent whole nights
in prayerful communion with His Father. And Jesus didn’t leave this
earth until He had both forged the way by example and then promised
power to make it possible for every person to live a life of faith and
obedience—to develop a Christlike character.
“Seek the Lord while He may be found, call upon Him while He
is near. Let the wicked forsake his way, and the unrighteous man his
thoughts; let him return to the Lord, and He will have mercy on him;
and to our God, for He will abundantly pardon” (Isa. 55:6, 7, NKJV).

What, if any, have been the consequences in your own life from
covetousness? What lessons have you learned? What might you
still need to learn from them?

____________________________________________________
116
 F RIDAY March 3
(page 78 of Standard Edition)

Further Thought: In the conquest of Jericho, Achan was not the only
man carrying silver and gold back to the camp of Israel. Joshua had told
the men to bring back the silver and gold and vessels of brass and iron to
the treasury of the house of God (Josh. 6:19, 24). Everything else was to be
burned. Achan, however, was the only man to keep something for himself.
“Of the millions of Israel there was but one man who, in that solemn hour
of triumph and of judgment, had dared to transgress the command of God.
Achan’s covetousness was excited by the sight of that costly robe of Shinar;
even when it had brought him face to face with death he called it ‘a goodly
Babylonish garment.’ One sin had led to another, and he appropriated the
gold and silver devoted to the treasury of the Lord—he robbed God of
the first fruits of the land of Canaan.”—Ellen G. White, Patriarchs and
Prophets, p. 496.
In Paul’s list of signs of the last days, the first two items involve our
attitude toward money and possessions. “But know this, that in the last
days perilous times will come: For men will be lovers of themselves,
lovers of money [covetous]” (2 Tim. 3:1, 2, NKJV). Selfishness and love
of money are significant descriptions of humanity in the last days—our
day.

Discussion Questions:
! Read 1  Timothy 6:6–10: “Now godliness with contentment
is great gain. For we brought nothing into this world, and it is
certain we can carry nothing out. And having food and clothing,
with these we shall be content. But those who desire to be rich fall
into temptation and a snare, and into many foolish and harmful
lusts which drown men in destruction and perdition. For the love
of money is a root of all kinds of evil, for which some have strayed
from the faith in their greediness, and pierced themselves through
with many sorrows” (NKJV). In class, talk about examples of those
who, because of the love of money, have “pierced themselves [and
others] through with many sorrows.” There are lots of examples,
aren’t there? How can we find the right balance, knowing that
we need money to get by but not falling into the trap Paul warns
about here?

" What are other things, besides money, that we can covet?
# What is the difference between a legitimate desire for some-
thing and covetousness? When might a legitimate desire for some-
thing turn into covetousness?

117
i n s i d e
Story
Boldly Sharing Jesus
By ANDREW MCCHESNEY
On an Easter Sunday, retired pastor Simo Vehkavuori stood in a packed
train traveling home to the capital, Helsinki, from evangelistic meetings
that he had conducted in central Finland. A 24-year-old university student
boarded the train and looked around for a seat.
“Even though the train looks full, why don’t you walk through the cars
and see whether you can find an empty seat?” Simo said to her.
She returned, smiling. “I found two free seats,” she said. “One for me and
one for you. Come with me!” The two sat opposite each other. “Excuse me,
but do you mind if I ask you how you feel about religion?” Simo asked.
“I’m quite far from spiritual things right now,” she said.
“Would you like to know how I became a believer?” Simo asked.
She did, and Simo told her. As the train approached Helsinki, he said,
“Would you mind if I remembered you in my prayers?”
The student burst into tears. The tears flowed down her cheeks, and she
said, loudly, “That would be really great! Please do that.”
Before parting ways, Simo said something that he often tells new friends:
“May you be encouraged to know that, even though you are very busy, you
can serve a risen Jesus Christ, the One who atoned for our sins on the cross
of Calvary. And that’s not all. This same Jesus has promised to come back
and will take us to a heavenly home where eternity will start. So, dear friend,
let us stay on the heaven-bound journey under the Father’s loving hand until
we reach our destination. May the Lord bless you through His grace.”
On another train trip, Simo was surprised when a woman greeted him
and even shook his hand as he boarded. “Hello, I’m a retired Seventh-day
Adventist pastor,” he replied. “That’s interesting,” the woman said. “I have
never heard about Adventists. I want to hear all about your church on this
500-kilometer [300-mile] trip. Here were two empty seats. Let’s sit together.”
Simo spoke about the Adventist Church for the whole trip. As they left
the train, a man walked up behind them. “Thank you for the interesting train
ride,” he said, eagerly grabbing Simo’s hand with both of his hands. “Thank
you for being so brave to share God so loudly that all
of us could hear.”
At 84, Simo seeks divine appointments on every
train. “The older I get, the bolder I get in sharing
Jesus,” he said.
This mission story illustrates Spiritual Growth Objective No.
5 of the Seventh-day Adventist Church’s “I Will Go” strategic
plan, “To disciple individuals and families into Spirit-filled
lives.” Read more: IWillGo2020.org. Read more about SIMO
next week.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
118 mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org.
 teachers comments

Part I: Overview
Lust, a form of covetousness, brings forth sin, resulting in death (James
1:15, see also Jude 1:18). Covetousness is a transgression against the law
of selfless love (1 Cor. 13:5). On the other hand, a godly life with content-
ment is great gain (1 Tim. 6:6–10).
Covetousness knows no bounds, not even when it concerns what is
sacred, as the lives of men and angels demonstrate all too often in the
Bible. In heaven, Lucifer desired to exalt himself (Isa. 14:12–14). Today,
on earth, humanity continues to covet what belongs only to God. During
the fall of Jericho, Achan coveted part of what was consecrated to the
treasury of the Lord (Josh. 6:19, 24; Josh. 7:20, 21). Judas was a thief and
used to steal from the money box (John 12:4–6). Under the manifestation
of the Spirit in the church, Ananias and Sapphira lied because they coveted
part of what had been promised (Acts 5:1–10). Even the chosen people
robbed God after being delivered from their exile (Mal. 3:8–10).
The solution to this greed and lust is to walk in the Spirit, not the flesh
(Gal. 5:22, Rom. 8:4–9). Those who don’t know God walk in the passion
of lust or concupiscence (1 Thess. 4:5). However, those who follow Jesus
deny themselves and take up their cross (Luke 9:23), escaping the corrup-
tion that is in the world through lust (2 Pet. 1:4).
By imitating God, the Giver of all things—including the things that we
give Him (1 Chron. 29:14)—we walk in love, just as Jesus walked. Love
for sinners inspired Jesus to give Himself selflessly for us as an offering
and a sacrifice (Eph. 5:1, 2). A life led by the grace of Jesus, who is the
Word made flesh, and by prayer, will confirm the Bible truths that “it is
more blessed to give than to receive” (Acts 20:35) and that “God loveth a
cheerful giver” (2 Cor. 9:7).

Part II: Commentary

Desire and Covetousness
1. A word used in the New Testament for desire is epithymia (Greek),
which can have the meaning of “lust,” “desire,” or “lust of the flesh”
(James 1:14; 1 John 2:16, 17). Before our conversion, we walked in the
lust (epithymia) of the flesh (Eph. 2:3). Not knowing God, humans follow
the lusts (epithymia) of their own hearts (Rom. 1:21–24). On the other
hand, Paul desires (epithymia) to see his brethren (Rom. 15:23) and desires
(epithymia) to be with Christ (Phil. 1:23).

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 teachers comments

According to the meaning above, desire can be good or bad. As such,

the apostle Paul counsels us to mortify the members of sin, among which
are evil desires (kakós epithymia) that are harmful and unhealthy, as well
as covetousness (pleoneksia), which is idolatry (Col. 3:5).
2. In contrast, covetousness is especially marked by an inordinate desire
for wealth or possessions—or for another’s possessions.
The apostle Paul uses the word “covetous” (Greek: pleoneksia) in the
sense of being eager for gain (Eph. 5:5). Jesus likewise links covetousness
to the abundance of material possessions (Luke 12:15). Covetousness also
can be applied to the excessive, or unlawful, desire for something.
Lust (pleoneksia) or evil desire (kakós epithymia) distorts the sinner’s
perception because it is desire without self-control (Gal. 5:22), leading to
idolatry (Eph. 5:5) through the exaltation of material things (possessions)
in place of the Creator.
Warning Examples
1. Lucifer intended to seize the position (throne) of God (Isa. 14:12–14)
and the right to be worshiped (Matt. 4:9), thereby exalting himself and
placing a creature in the place of the Creator. However, having failed in
heaven, Lucifer shifted his evil attention to humanity, fostering sin and
concupiscence to destroy the Lord’s treasure on earth (Mal. 3:8–10).
But the Lord appeals to the faithful that they may turn to Him
(Mal. 3:7, 8), promising immeasurable blessings (Mal. 3:10–12), which
are better than the gains derived from concupiscence.
2. Achan acknowledged that he coveted (in Hebrew: hamad) sacred items
of the Lord’s treasure (Josh. 6:18, 19; Josh. 7:21). Hamad means desire
and also “covet,” “lust,” “beauty,” “delectable thing,” “delight,” “pleasant,”
and “precious thing.” This word is used in the tenth commandment to
forbid covetousness (Exod. 20:17). As such, sin also may begin with the
desire for good but forbidden things.
Both the Greek version of the Old Testament rendered by the Jews
(LXX) and the writings of the apostle Paul, translate hamad (Hebrew)
in the tenth commandment as epithymia (Greek), which also means
desire (Rom. 7:7, Rom. 13:9). But this desire or attraction (hamad)
for forbidden beauty and pleasure may be overcome by watching and
praying (Matt. 26:41). If God is not first in one’s life (Matt. 6:33), the
desire, even if initially innocent and lawful, will be satisfied without
self-control (Gal. 5:22), leading to sin.
In Achan’s case, his desire was for the forbidden. After his sin
was exposed, Achan, blinded by covetousness (hamad), continued to
describe the stolen garment as “good” or “beautiful” (Josh. 7:21). But
beauty and something’s worth do not justify or diminish the guilt of sin.

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3. Eve (Gen. 3:6) understood that the tree was good, pleasant, and desirable
(hamad), and she ate the forbidden fruit. She violated in Eden the principle
of the tenth commandment. Once again, the lesson is that something beauti-
ful, good, and desirable (hamad and epithymia), which led to sin in Eden,
continues to do so after the Fall (James 1:14; 1 John 2:16, 17).
4. The experience of Judas (John 12:1–8) is a warning that leadership
positions and miraculous events, in and of themselves, do not restrain
covetousness within the human heart. As one of the 12 disciples, Judas had
heard the Master firsthand, participated in amazing miracles, and served
as the Lord’s treasurer. However, Judas stole from the offerings given to
Christ’s work (John 12:5, 6) and begrudged the costly gift bestowed upon
Him by a grateful and penitent heart. Judas, and a few others, did not
approve of Mary’s tribute to the Savior because they felt the anointing
of Jesus was a waste of offering money. They felt that this money could
have been put to better use by being given to the poor (Mark 14:4, 5). Or,
maybe, Judas wanted it for himself.
In addition to providing for the Lord’s work (Mal. 3:10), tithes and
offerings have further spiritual significance to the loyal worshiper,
such as exalting the Lord’s name (Mal. 1:11), bringing the giver closer
to Him (Mal. 3:7, 8), honoring Him (Prov. 3:9), and worshiping Him
(Ps.  66:13). As such, Mary’s reward (John 12:3–8) will not be taken
away. For her, washing Jesus’ feet with a perfume worth more than three
hundred days of work was too little. Kneeling and drying the Lord’s feet
with her hair, Mary also gave herself as an offering. In this spirit, the
reward of the faithful giver will never be taken away:
“Those self-sacrificing, consecrated ones who render back to God the
things that are His, as He requires of them, will be rewarded according to
their works. Even though the means thus consecrated be misapplied, so
that it does not accomplish the object which the donor had in view,—the
glory of God and the salvation of souls,—those who made the sacrifice
in sincerity of soul, with an eye single to the glory of God, will not lose
their reward.”—Ellen G. White, Testimonies for the Church, vol. 2, p. 519.
5. Ananias and Sapphira serve as an example (Acts 5:1–11). The book
of Leviticus establishes that the money from the sale of property should
be given as an offering to the storehouse in the sanctuary (Lev. 27:8–33).
The tithe also is included in the list of sacred things (Lev. 27:31–33,
Mal. 3:10). However, Leviticus 27 points out that all which was to be con-
secrated to the Lord should first be appraised by the priest before being
sold or redeemed, according to the law of redemption (Lev. 27:8, 11–13,
25, 27, 31, 32).
This appraisal by the priest may suggest the intention to prevent
covetousness from arising because of the undervaluation of the item
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 teachers comments

given or to be redeemed. Or the priest’s appraisal could have been instituted

to prevent the retention by the worshiper of part of the revenue.
Because priests no longer oversaw the estimations of property to be
sold or the disbursement afterward of the amount given as an offering, the
determination of the price of the asset sold relied solely on the conscience
of Ananias and Sapphira. But Ananias and Sapphira lied to keep for them-
selves a portion of what they promised.
However, in the New Testament, tithes and offerings remain holy and
untouchable, as in the Old Testament. In support of this precept, we have
direct revelation from the Lord Himself (Heb. 2:1–4) and the Holy Spirit
(Acts 5:1–11).
Whenever there was spiritual reform, the liberality of the people resumed
in a clear sign of revival (Exod. 35:20–29, 2 Chron. 31:1–12, Mal. 3:6–12,
Acts 4:34–37). But Ananias and Sapphira were not sufficiently impressed
by the outpouring of the Holy Spirit, and they reaped the consequences. If
Ananias and Sapphira had been successful in their fraud, the credibility of the
apostles and the divine legitimacy of the church would have been corrupted
from the start. Although the same immediate judgment does not occur today,
a day will come when all shall give an exact account to the Lord for every-
thing they have done, whether good or bad (Eccles. 12:13, 14).
“Not to the early church only, but to all future generations, this example
of God’s hatred of covetousness, fraud, and hypocrisy, was given as a
danger-signal. It was covetousness that Ananias and Sapphira had first
cherished. . . . Voluntary offerings and the tithe constitute the revenue of the
Lord’s work.”—Ellen G. White, The Acts of the Apostles, p. 74.

Part III: Life Application

Ask a class member to read aloud the quotations below. Then discuss with
your class the questions that follow.
Remedy for Covetousness
“Constant, self-denying benevolence is God’s remedy for the cankering sins
of selfishness and covetousness. .  .  . He has ordained that giving should
become a habit, that it may counteract the dangerous and deceitful sin
of covetousness. Continual giving starves covetousness to death.”—Ellen
G. White, The Adventist Home, p. 370.
1. Self-denying benevolence may feel alien to the unregenerate human
heart. How can we cultivate the habit of self-denying benevolence
and take pleasure in being generous, thereby freeing ourselves from
covetousness?
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 teachers comments

2. How do we involve people in campaigns to strengthen faithful-

ness in tithes, offerings, and regular donations for charitable and
missionary needs?

Liberality and the Holy Spirit

“This liberality on the part of the believers was the result of the outpour-
ing of the Spirit. The converts to the gospel were ‘of one heart and of one
soul.’ One common interest controlled them—the success of the mission
entrusted to them; and covetousness had no place in their lives.”—Ellen
G. White, The Acts of the Apostles, pp. 70, 71.
“Afterward, Ananias and Sapphira grieved the Holy Spirit by yielding to
feelings of covetousness.”—The Acts of the Apostles, p. 72.
Christian liberality is the result of allowing the Spirit to work in our
lives. Covetousness is the opposite. What would your spiritual self-
assessment reveal if you were to consider the faithfulness, frequency,
and generosity with which you contribute to the church’s charitable
and missionary projects? (Also read 2 Cor. 13:5.)

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 L ESSON 10 *March 4–10
(page 80 of Standard Edition)

Giving Back

SABBATH AFTERNOON
Read for This Week’s Study: Luke 12:16–21, Eccles. 2:18–
22, Prov. 27:23–27, 2 Cor. 4:18, Eccles. 5:10, Col. 1:15–17.

Memory Text: “And I heard a voice from heaven saying unto me,
Write, Blessed are the dead which die in the Lord from henceforth:
Yea, saith the Spirit, that they may rest from their labours; and their
works do follow them” (Revelation 14:13).

A
s we near the end of our earning years, our financial focus
turns toward preserving our assets in anticipation of the end of
life. The transition from working to retirement can be a very
traumatic experience. In terms of our finances, what is the best way to
proceed?
As people get older, they almost naturally begin to worry about the
future. The most common fears are: dying too soon (before the family
is taken care of); living too long (outliving one’s assets or savings);
catastrophic illness (all one’s resources could go at one time); or mental
and/or physical disability (who will take care of me?).
When commenting on these fears, Ellen G. White wrote: “All
these fears originate with Satan. .  .  . If they would take the position
which God would have them, their last days might be their best and
happiest. . . . They should lay aside anxiety and burdens, and occupy
their time as happily as they can, and be ripening up for heaven.”
—Testimonies for the Church, vol. 1, p. 424.
This week we will review God’s counsel regarding our last years.
What are things that we should do, what should we avoid doing, and
what principles should we follow?

* Study this week’s lesson to prepare for Sabbath, March 11.

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 S UNDAY March 5
(page 81 of Standard Edition)

The Rich Fool

Read Luke 12:16–21. What’s the relevant message to us here? What
strong rebuke did the Lord give to the foolish man, and what
should that say to us regarding our attitude toward what we own?

____________________________________________________

____________________________________________________
Though the message is broader than this, one could argue that this
was a story Jesus told about what not to do in retirement. Accordingly,
if a person is quitting work to spend his accumulated assets on himself,
he should beware and take this story to heart. The problem is not work-
ing hard or getting wealth, particularly as one gets older and, perhaps,
even richer. The problem is the attitude toward it. Jesus’ words—“ ‘take
your ease; eat, drink, and be merry’ ” (Luke 12:19, NKJV)—express the
real issue here.
“This man’s aims were no higher than those of the beasts that per-
ish. He lived as if there were no God, no heaven, no future life; as if
everything he possessed were his own, and he owed nothing to God or
man.”—Ellen G. White, Christ’s Object Lessons, pp. 257, 258.
If we think only of ourselves and ignore the needs of others and the
cause of God during this stage of life, we are following the example
of the rich fool. There was no indication in Jesus’ parable that the rich
man was lazy or dishonest. The problem was in how he spent what God
had entrusted to him. Because we don’t know the day of our death, we
should always be ready for it by living to carry out God’s will instead
of pursuing a life of selfishness.
The general picture given in the Bible is that a person works and
remains productive as long as he or she is able. In fact, it is interesting
to note that the authors of the great prophetic books of Daniel and the
Revelation were, many believe, both in their 80s when they completed
their work. This was at a time when the average age at death was about
50 years. Ellen G. White published some of her best-known and best-
loved books, such as The Desire of Ages, after about age 70. Age, then,
as long as we are healthy, should not mean that we stop being produc-
tive and, to whatever extent possible, doing some good.
Jesus counseled those waiting for His second coming not just to
watch but to continue working, as well (Matt. 24:44–46).

At any age and with any amount of money, how can we avoid
falling into the trap that the man did here? Ask yourself, What
am I living for?

____________________________________________________

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 M ONDAY March 6
(page 82 of Standard Edition)

You Can’t Take It With You

Someone once asked famous evangelist Billy Graham what surprised
him most about life, now that he was old (Graham was in his 60s at the
time). Graham’s answer? “The brevity of it.”
No question, life goes by quickly.

What do the following texts teach about human life here? Ps. 49:17; 1 Tim.
6:6, 7; Ps. 39:11; James 4:14; Eccles. 2:18–22.

____________________________________________________

____________________________________________________
Not only does life go by quickly, but also when you die, you take
nothing with you, at least of the material goods that you have accu-
mulated. (Character? That’s another story.) “For when he dies he shall
carry nothing away” (Ps. 49:17, NKJV), which means that he or she
leaves it behind for someone else to get. Who will get it, of course,
depends upon what plans are made beforehand.
Though, of course, not everyone has an estate per se. Some people,
particularly as they have worked through the years, have accumulated
some wealth. In the end, what will happen to that wealth after you pass
on is really an important question that people should consider.
For those who have possessions at the end of life, no matter how
great or small they might be, estate planning can be our final act of
stewardship, of carefully managing what God has blessed us with.
If you don’t have an estate plan that you have created with a will
or trust, the state’s or civil government’s laws can come into play
(all this depends, of course, on where you live). If you die without
a will, most civil jurisdictions simply pass your assets on to your
relatives, whether they need them or not, whether or not they would
make good use of the money, and whether or not you would have
chosen to give a portion to that person. The church will get noth-
ing. If that’s what you want, fine; if not, you need to work out plans
beforehand.
In the simplest terms, we can say that because God is the Owner of
everything (see Ps. 24:1), it would be logical to conclude from a bibli-
cal perspective that when we are finished with what God has entrusted
to us, we should return to Him, the rightful Owner, what is left, once
the needs of loved ones are met.

Death, as we know, can come at any time, and unexpectedly, too,

even today. What would happen to your loved ones were you to
die today? What, too, would happen to your property? Would it
be distributed as you would like?

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 T UESDAY March 7
(page 83 of Standard Edition)

Begin With Personal Needs

In Old Testament times, many of the children of Israel were farmers
and shepherds. Thus, some of God’s promised blessings were couched
in farm language. For example, in Proverbs 3:9, 10, God says that if we
are financially faithful to Him, our “barns will be filled with plenty”
(NKJV). It is likely that many Christians don’t have a barn today. So, we
understand that God will bless our work or business if we are willing
to follow and obey Him.

Read Proverbs 27:23–27. How would you interpret “Be diligent to

know the state of your flocks” (NKJV) for Christians living today?

____________________________________________________

____________________________________________________
However much the Bible warns against the rich trampling on the
poor, or being greedy with their wealth, Scripture never condemns
wealth or people’s efforts to acquire wealth, provided of course they
don’t do it dishonestly or through oppressing others. In fact, the texts
for today, in Proverbs, indicate that we should be diligent in our finan-
cial affairs in order that we may have enough for ourselves and our
family. “You shall have enough goats’ milk for your food, for the food
of your household, and the nourishment of your maidservants” (Prov.
27:27, NKJV).
How would we rephrase Proverbs 27:27 for today? Maybe we would
suggest, “Review your financial records and determine the state of your
affairs.” Or “Do a balance sheet and understand your debt-to-equity
ratio.” From time to time during your earning years, it would be appro-
priate to review your will or other documents and your present assets
and update them as necessary. Such documents as wills and trusts are
put in place early in the estate-planning process in order to be a pro-
tection against untimely death, or not being able for health reasons to
decide about where your assets should go. The idea is to plan ahead for
what will happen to your possessions once they are no longer yours.
In short, good stewardship of what God has blessed us with doesn’t
deal only with what we have while alive but also with what happens
after we are gone—because, unless the Lord returns in our lifetime, we
will one day be gone while our material possessions, whether a little or
a lot, will remain behind. Hence, it is up to us now to make provisions
so that what we have been blessed with can be a blessing to others and
the furtherance of God’s work.

“For riches are not forever” (Prov. 27:24, NKJV). Why is it impor-
tant to keep this thought before us?

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 W EDNESDAY March 8
(page 84 of Standard Edition)

Deathbed Charity
What principles can we take from the following texts regarding how we
should deal with money?
1 Tim. 6:17

2 Cor. 4:18

Prov. 30:8

Eccles. 5:10

Money can have a powerful hold on human beings, a hold that has
led to the ruin of many. Who has not heard of people who have done
terrible things because of money—even when they already had a lot of
it to begin with?
It doesn’t have to be that way, though. By God’s power, we can
overcome the enemy’s attempt to take what was meant to be a blessing
(material possessions) and turn them into a curse.
In the context of being a good steward in planning for death, one
danger that people face is the temptation to hoard assets now, justify-
ing that hoarding with the idea that, well, “When I die, I can give it all
away.” Though better than just spending it all now (one billionaire had
said that he knew that he would be living right only if the check for his
funeral bounced), we can and should do better than that.
“I saw that many withhold from the cause while they live, quieting
their consciences that they will be charitable at death; they hardly dare
exercise faith and trust in God to give anything while living. But this
deathbed charity is not what Christ requires of His followers; it cannot
excuse the selfishness of the living. Those who hold fast their property
till the last moment surrender it to death rather than to the cause. Losses
are occurring continually. Banks fail, and property is consumed in very
many ways. Many purpose to do something, but they delay the matter,
and Satan works to prevent the means from coming into the treasury
at all. It is lost before it is returned to God, and Satan exults that it is
so.”—Ellen G. White, Testimonies for the Church, vol. 5, p. 154.

Why must we be very careful in how we justify our use of what-

ever material blessings we have?

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 T HURSDAY March 9
(page 85 of Standard Edition)

Spiritual Legacy
Though it’s hard to know what life would have been like on earth had
humans not sinned, one thing we can know for sure: there would have
been no hoarding, no greed, no poverty—things that have plagued our
world since recorded history. Our sense of ownership, of what we have
worked for and, if we did it honestly, is rightfully ours, is nevertheless
a manifestation of life in a fallen world. In the end, however, regardless
of how much we do or do not own, there’s one important point that we
should always remember.

Read the following texts. What is the central point in them all, and
how should that point impact what we do with whatever material
means God has blessed us with? (Ps. 24:1, Heb. 3:4, Ps. 50:10, Gen.
14:19, Col. 1:15–17).

____________________________________________________

____________________________________________________
We are stewards and managers of what God has entrusted to us; that
is, He ultimately owns it all, and He is the one who gives us life, exis-
tence, and the strength to have anything at all. It is only logical, then,
that when we are finished with what God has given us, and have taken
care of our family, we should return the rest to Him.
“In giving to the work of God, you are laying up for yourselves
treasures in heaven. All that you lay up above is secure from disaster
and loss, and is increasing to an eternal, an enduring substance” “[and]
will be registered to your account in the kingdom of heaven.”—Ellen
G. White, Counsels on Stewardship, p. 342.
There are many advantages to giving now, while we live. Here are
a few:
1. The donor actually can see the results of the gift—a new church
building, a young person in college, an evangelistic campaign
funded, and so on.
2. The ministry or person can benefit now when the need is greatest.
3. There is no fighting among family or friends after your death.
4. It sets a good example of family values of generosity and love for
others.
5. It minimizes estate tax consequence.
6. It guarantees that the gift will be made to your desired entity (no
interference from courts or disgruntled relatives).
7. It demonstrates that the heart of the donor has been changed from
selfish to unselfish.
8. It stores up treasures in heaven.

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 F RIDAY March 10
(page 86 of Standard Edition)

Further Thought: Ellen G. White wrote two chapters on this important

topic of distribution of our assets. See “To (Aged and) Wealthy Parents,” in
Testimonies for the Church, vol. 3, pp. 116–130, and “Wills and Legacies,”
in Testimonies for the Church, vol. 4, pp. 476–485.

There also is a section that discusses estate planning in Counsels on

Stewardship, pp. 323–335. Ellen G. White also wrote: “That which many
propose to defer until they are about to die, if they were Christians indeed
they would do while they have a strong hold on life. They would devote
themselves and their property to God, and, while acting as His stewards,
they would have the satisfaction of doing their duty. By becoming their
own executors, they could meet the claims of God themselves, instead
of shifting the responsibility upon others.”—Testimonies for the Church,
vol. 4, p. 480.
What does she mean by “becoming their own executors”? In a typi-
cal will, the one making the will appoints an executor to distribute the
assets following his death in harmony with his wishes as expressed in
the will. By becoming your own executor, you simply distribute your
assets yourself while you are living. By doing so, you will have the
satisfaction of seeing the results and of knowing that you are handling
God’s entrusted talents properly.
For the Christian, the second coming of Christ is the “Blessed Hope.” We
all have imagined how awesome it will be to see Jesus coming in the clouds
of heaven. We are eager to hear the words, “Well done” (Matt. 25:21). But
what if we should be laid to our rest before Jesus returns? If we have
followed His revealed will, we can have the satisfaction now of seeing
the work go forward because of our efforts, knowing that because of
our estate plan, the work will continue after we are gone.

Discussion Questions:
! Though we can lay up treasure in heaven now, why is that not
the same thing as trying to earn, or even “buy,” your way to salva-
tion?

" While we should be generous in giving with what we have now,

we also should be wise. How often have we heard people, par-
ticularly date-setters, make appeals for money because such and
such an event is going to happen at such and such a date, and so
because our money will be useless then, we’d better send it into his
or her ministry now? How can we learn to discern between this
trickery and legitimate ways that we can use our money even now
for the cause of God?

130
 i n s i d e
Story
Meet Them Where They Are
By ANDREW MCCHESNEY
Simo Vehkavuori, a retired pastor, sensed an inner voice inviting him
to keep on walking after he arrived at a lake crowded with sunbathers and
swimmers in Finland. Simo followed a path past several smaller lakes. “Go
farther,” the inner voice said. Simo reached a small lake and saw four young
people seated on the ground. “Would you like to hear a story from the
Finnish Civil War a hundred years ago?” he asked.
“Yes, please tell us!” they said.
When Simo finished the story, he said, “Excuse me, but do you mind if I
ask you how you feel about religion?”
“We believe in God,” they said.
“Would you like to hear how I became a Christian?” he asked.
When he finished, he mentioned that he had several cards for online Bible
studies. The young people were interested, and Simo found he had exactly
four cards in his pocket. “Wow!” a young woman exclaimed. “The Lord
knew that there were four of us. That is why you had four cards with you!”
At another lake, Simo approached a young woman who was sunbathing.
“Would you like to hear a story from the Finnish Civil War?” he asked.
After the story, he asked how she felt about religion and told how he had
become a Christian. Seeing that she was interested, he said, “I have a book
called Steps to Christ at home. Would you mind waiting 20 minutes?”
She agreed. When he returned with the book and a Bible-study card, she
said, “When you left, I started timing you on my watch. It took you only 15
minutes.” She gratefully accepted the gifts.
Another time, Simo went up to a married couple with their teen son.
“Would you like to hear a story from the Finnish Civil War?” he asked.
Afterward, when he asked how they felt about religion, the parents replied
that they had a major problem at home. Their son was using drugs. “We
need to pray together,” Simo said. The woman began to cry. After praying,
Simo said, “I would like to share with you a book, but it is at my home.”
“We can go in our car,” the man said. At his home, Simo gave the grateful
couple Steps to Christ and a Bible study-card.
Simo believes God is blessing his efforts to meet
people in secular Finland. No one has ever refused
his offer to tell how he became a Christian. His mis-
sion outreach, he said, is inspired by the example of
Paul. “I am convinced that we should go out to meet
people and not wait for them to come to us,” he said.
This mission story illustrates Spiritual Growth Objective No. 5 of
the Seventh-day Adventist Church’s “I Will Go” strategic plan,
“To disciple individuals and families into Spirit-filled lives.” Read
more: IWillGo2020.org.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org. 131
 teachers comments

Part I: Overview
We need to trust in God (Matt. 6:24–27) and not invest our trust and love
in money (Matt. 6:24). We can take care of our possessions (Prov. 27:23),
be prudent (Prov. 6:8, Prov. 10:5), and do so without anxiety (Matt. 6:34),
dedicating our lives to proclaiming the power of God (Ps. 71:18). When
aged and frail (Eccles. 12:1–8), we can still bear fruit for the Lord
(Ps. 92:14), with His help (Ps. 71:17, 18), because He promises to take
care of us (Isa. 46:4; Ps. 92:12, 14). Then we will have peace when our
breath of life returns to the Creator, by whom all was made (Col. 1:16).
Our life and riches do not last forever (Prov. 27:24), our possessions
will be passed on to others (Ps. 49:10), and we cannot take anything with
us beyond this life (Eccles. 5:15). So, whenever possible, “a good man
leaveth an inheritance to his children’s children” (Prov. 13:22); however,
he must do it in such a way as to prevent disputes among them. In drawing
up a will, we must not think of our own earthly interests only and fail to
be generous toward God. This failure was the ruin of the foolish rich man
in Jesus’ parable (Luke 12:19, 20).
When we acknowledge all that God is to us (Ps. 24:1) and live for His
glory (1  Cor. 10:31), we set our mind on the unseen, which is eternal
(2  Cor. 4:18). We await the city with foundations (Heb. 11:10), whose
Builder and Maker is God, instead of investing all our time and attention
in amassing temporary riches (1 Tim. 6:17).
By investing in God’s work (Mal. 3:8–10), we leave behind a faith
legacy. Then, one day, when we rest from our labors, our good works will
follow us (Rev. 14:13) because God will be glorified in them—even in
our absence.

Part II: Commentary

Trust in God
All things come through God the Son and were made for Him (Col. 1:16).
However, because money “meets every need” (Eccles. 10:19, NRSV), we
cling to it, despite being only temporary custodians of such means. The
tendency to love money (1  Tim. 6:10) is condemned in the Scriptures
(Matt. 6:24).
Replacing trust in God with love for, and hope in, created things is
foolishness (Jer. 5:4; Rom. 1:21, 22). The god of this age distorts our
understanding of reality and blinds our mind so that God’s glory in
Christ cannot be seen (2 Cor. 4:3, 4).
Without faith, we lose hope’s firm foundation (Heb. 11:1). We are
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 teachers comments

assailed by the fear of death (Heb. 2:15) and anxiety (Matt. 6:34). Thus,
we stubbornly hold on to things, resisting the command to return to God
what belongs to Him.
If, after withholding from God what belongs to Him, we turn back to
God (Mal. 3:7), faith will bring forth hope, salvation, and good works
(Eph. 2:8–10). God’s love will cast out fear (1  John 4:18), and there
will be hope because He will never leave us nor forsake us (Heb. 13:5).
Prepare for the Future
The labor in Eden was part of the Garden’s delights (Gen. 2:15). After sin,
survival depended on “labor” and “the sweat of thy face” (Gen. 3:17–19).
The Bible enjoins us to engage in honest labor (Exod. 20:9) and care for
our possessions (Prov. 27:23), as well as to make provision for the future
(Prov. 6:8, Prov. 10:5) while we are able to work.
However, we become weaker as we age (Eccles. 12:1–8), and we ask
God not to abandon us (Ps. 71:18). Despite our physical decline, we can
still bear fruit for God (Ps. 92:14), who promised to care for us in our
old age (Isa. 46:4).
Riches do not last forever (Prov. 27:24), our possessions will be
passed on to others (Ps. 49:10), and we cannot take anything with us
beyond this life (Eccles. 5:15). For these reasons, we should endeavor
to honor God now (Prov. 3:9, 10).
The Blessings
God gives us blessings and salvation, along with the commission to pass
these blessings on to future generations. In the Old Testament, the word
“covenant” also has the meaning of a will with conditional clauses for the
beneficiaries to receive an inheritance.
In this divine will are included material blessings, such as the land of
Canaan (Gen. 15:18), becoming a great nation (Gen. 12:2, Gen. 15:5),
and abundant material possessions (Deut. 28:11). There also are spiri-
tual promises: the Messiah (Gal. 3:16) and the commission to take these
blessings to all nations (Gen. 12:3; Gal. 3:8, 14). All those who live by
faith are beneficiaries of this will, receive this commission, and need not
fear because they are under God’s care.
The New Testament also presents the meaning of this legacy of material
and spiritual blessings from God to His people. The Greek word diatheke
(Gal. 3:15–18; Heb. 9:16, 17) means the will and last wish of the testa-
tor, in the sense of a one-sided relationship. In this arrangement, the heir
of faith need only accept the offer. We, who are the beneficiaries of the
will (diatheke) executed with Christ’s blood (Matt. 26:28), are given the
responsibility to convey to future generations the legacy of this will (Gen.
9:9, Gen. 17:9), as reflected in the patriarchal blessings (Heb. 6:13–18)
and the church’s mission to preach to all nations (Matt. 28:19).
133 133
 teachers comments

Return the Lord’s Legacy

All the blessings received during our lifetime should be faithfully used
to glorify God (1  Cor. 10:31, Mal. 3:8–10). We glorify Him by sharing
directly with, and through, the church all that He gives us. Bible examples
that demonstrate this principle are as follows:
Abraham: God praised Abraham for instructing his family “after” him
to continue to serve the Lord after his death (Gen. 18:17–19).
David: David appointed his son Solomon as his heir. David also
ensured that his son received a material and spiritual legacy to continue
the work that God had given David, which David himself was unable to
accomplish personally.
After being generous with God’s work throughout his life, David,
now an old man, offered the resources he had prepared, both personal
and from his kingdom, to build the temple (1 Chron. 29:2, 3). This work
would begin approximately three years after his death (2 Chron. 3:2) and
would serve as a witness to all nations (2 Chron. 6:32, 33).
For centuries, the temple was a powerful missionary project, origi-
nally planned and funded by David, attracting millions of people to the
house of prayer, and it was intended for all nations (Isa. 56:3–7). This
work materialized only through the determination of David to return to
God what he had received from Him throughout his life and at the end
of it (1 Chron. 29:14).
David’s story shows us that our commitment to God is lifelong. If we
invest in God’s kingdom in this life, as David did, we will leave behind
us a legacy that will continue after our lives end. So we must put our
affairs in order. This task may involve sorting through our possessions
and providing for our heirs in such a way that they may continue to wit-
ness for Christ after we are gone.
Our Part in the Covenant
Jesus renewed the divine testament with us (Mark 14:24, Heb. 12:24) to be
preached to the whole world (Matt. 28:19). As with Abraham and David,
the material possessions and the spiritual legacy that God gives us should
continue to promote the succession of the gospel in the family and in the
church for the salvation of all nations.
The divine testament enjoins God’s people to faithfulness and gen-
erosity in tithes and offerings. Such faithful and generous giving will
impress upon the nations that the blessings received by God’s people
(Mal. 3:12) come from obedience to Him. The blessings should extend
to the children forever (Deut. 12:28). That is why possessions also
were brought to the temple during spiritual revivals (Exod. 35:20–29;
2 Chron. 31:1–12; Neh. 10:37, 38; Mal. 3:6–12) or, in New Testament
times, were laid at the apostles’ feet (Acts 2, Acts 4:34–37).
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 teachers comments

“A flood of light is shining from the word of God, and there must be an
awakening to neglected opportunities. When all are faithful in giving back
to God His own in tithes and offerings, the way will be opened for the world
to hear the message for this time. .  .  . Had the purpose of God been car-
ried out by His people in giving to the world the message of mercy, Christ
would, ere this, have come to the earth, and the saints would have received
their welcome into the city of God.”—Ellen G. White, Testimonies for the
Church, vol. 6, pp. 449, 450.
The testament (the gospel) announced to Abraham (Gal. 3:8) must be
proclaimed by preaching, first to those who are closest to us (as in the time
of the patriarchs) and then to the ends of the earth. Only then will both
Jews and Gentiles be blessed with the legacy of faith that was passed on to
us by the family or the church (Isa. 52:10, Acts 1:8, Acts 13:47). Thus, the
message that “their works do follow them” (Rev. 14:13) shows us that our
personal example and faithfulness with our possessions will continue to
witness to future generations after we are no longer here.

Part III: Life Application

Our life is a living testament, communicating to future generations the
sacred legacy placed in our hands. Ultimately, all that we are given is con-
tinually returned to God.
Ask a class member to read aloud the quotations below. Then discuss with
your class the questions that follow.
The Daily Testament
“Dying legacies are a miserable substitute for living benevolence. The ser-
vants of God should be making their wills every day, in good works and lib-
eral offerings to God.”—Ellen G. White, Counsels on Stewardship, p. 326.
How are good works and generous offerings connected to faith
(Eph. 2:8–10)? Why?

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 teachers comments

After God’s People Are Gone

“They should arrange their property in such a manner that they may
leave it at any time.”—Ellen G. White, Counsels on Stewardship, p. 328.
God plans deeds since ancient times (2 Kings 19:25).
Why is it important to plan and make arrangements beforehand,
especially concerning property, so that we may be ready to “leave it
at any time”?

Our Sacred Duty

“Many manifest a needless delicacy on this point [drawing up a will]. . . . But
this duty is just as sacred as the duty to preach the word to save souls.”—Ellen
G. White, Counsels on Stewardship, pp. 323, 324.
How is the drawing up of a will a duty as sacred as the duty “to
preach the word to save souls”? Why?

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 L ESSON 11 *March 11–17
(page 88 of Standard Edition)

Managing in Tough Times

SABBATH AFTERNOON
Read for This Week’s Study: 2 Chron. 20:1–22, 1 Chron.
21:1–14, 2 Pet. 3:3–12, 1 John 2:15–17, Rev. 13:11–17.

Memory Text: “ ‘Offer to God thanksgiving, and pay your vows to

the Most High. Call upon Me in the day of trouble; I will deliver you,
and you shall glorify Me’ ” (Psalm 50:14, 15, NKJV).

S
ometimes our world seems to be spinning out of control: wars,
bloodshed, crime, immorality, natural disasters, pandemics,
economic uncertainty, political corruption, and more. There is a
strong urge for individuals and families to think first of their own sur-
vival. Accordingly, much thought is given to seeking security in these
uncertain times, which, of course, is understandable.
The toils of life do take a lot of our daily focus. With debts to pay,
children to raise, property to maintain, it does take time and thought.
And, of course, we do need clothes, food, and shelter. In the Sermon
on the Mount, Jesus addressed these very basic needs and then stated,
“ ‘Your heavenly Father knows that you need all these things. But seek
first the kingdom of God and His righteousness, and all these things
shall be added to you’ ” (Matt. 6:32, 33, NKJV).
Amid trying times, when we need to lean on the Lord more than
ever, there are some concrete steps, based on biblical principles, that
we should follow.

* Study this week’s lesson to prepare for Sabbath, March 18.

137
 S UNDAY March 12
(page 89 of Standard Edition)

Putting God First

Read 2 Chronicles 20:1–22. What important spiritual principles can
we take from this story for ourselves, whatever struggles we are
facing?

____________________________________________________

____________________________________________________

____________________________________________________
Toward the close of Jehoshaphat’s reign, Judah was invaded. Jehoshaphat
was a man of courage and valor. For years he had been strengthening his
armies and his fortified cities. He was well prepared to meet almost any
enemy; yet in this crisis, he did not put his confidence in his own strength
but in the power of God. He set himself to seek the Lord, and he pro-
claimed a fast throughout all Judah. The people all gathered together in
the court of the temple, as Solomon had prayed that they would do if faced
by danger. All the men of Judah stood before the Lord with their wives
and children. They prayed that God would confuse their enemies and that
His name might be glorified. Then the king prayed, “ ‘We have no power
against this great multitude that is coming against us; nor do we know what
to do, but our eyes are upon You’ ” (2 Chron. 20:12, NKJV).
After they committed themselves to God in this manner, the Spirit
of the Lord came upon a man of God, who said, “ ‘Do not be afraid
nor dismayed because of this great multitude, for the battle is not
yours, but God’s. . . . You will not need to fight in this battle. Position
yourselves, stand still and see the salvation of the Lord’ ” (2 Chron.
20:15–17, NKJV).
So, early the next morning, the king assembled the people, with the
Levitical choir in the front to sing the praises of God. Then he admon-
ished the people, “  ‘Believe in the Lord your God, and you shall be
established; believe His prophets, and you shall prosper’  ” (2  Chron.
20:20, NKJV). Then the choir began to sing, and their enemies destroyed
one another, and “none escaped” (2 Chron. 20:24). It took the men of
Judah three days just to collect the spoils of the battle, and on the fourth
day they returned to Jerusalem, singing as they went.
Of course, the God who delivered them is the same God whom we
love and worship, and His power is just as great today as back then. The
challenge, for us, is to trust in Him and His leading.

Read 2  Chronicles 20:20. What special significance should this

text have for Seventh-day Adventists?

____________________________________________________
138
 M ONDAY March 13
(page 90 of Standard Edition)

Trust God, Not Your Own Resources

King David should have known better. He should have known from
the experience of his best friend, Jonathan, that when you are in covenant
relationship with God, it doesn’t matter whether you have a few
men or many; God can give you the victory. In 1  Samuel 14:1–23,
the Bible records the story of how Saul’s son Jonathan and Jonathan’s
armor-bearer defeated an entire garrison of Philistines—with the help
of God. But in spite of this experience and many others in the history
of God’s people, when difficult times came to King David, he allowed
Satan to tempt him to trust in his own strength and ingenuity.

Read 1 Chronicles 21:1–14. Why did David decide to number Israel or

count his soldiers? Why did his commander Joab counsel against
this?

____________________________________________________

____________________________________________________
Note that it was Satan’s idea to count the soldiers. He tempted David
to trust in his own strength rather than to depend on the providence of
God in his defense. Joab, the leader of Israel’s army, tried to persuade
David not to number Israel because he had seen God work on behalf of
Israel, but David demanded that the numbering go forward. His actions
brought calamity to the nation, as the text reveals.
No one ever trusted God in vain. Whenever you do battle for the Lord,
prepare yourself. And prepare well too. There’s a quote, attributed to a
British ruler, Oliver Cromwell (1599–1658), who, before a battle, said to
his army, “Put your trust in God, my boys, and keep your powder dry!”
(The powder was gunpowder.) In other words, do all that you can to suc-
ceed, but, in the end, realize that only God can give you victory.
In our immediate context, it is very tempting to trust in the power of
the government or in our bank accounts, but in every crisis mentioned
in the Bible, when the people trusted in God, He honored their trust and
provided for them.
We should be using the present time to get square with God, get out
of debt, and be generous with what we have been given. In the words
of the well-known, Thomas Dorsey gospel song, “If we ever needed the
Lord before, we sure do need Him now.”

How do we strike the right balance between doing what we can,

for instance, to be financially secure, and yet, at the same time,
trusting in the Lord for all things?

____________________________________________________
139
 T UESDAY March 14
(page 91 of Standard Edition)

Time to Simplify?
What should Seventh-day Adventist Christians do in response to dif-
ficult times? Do we hunker down in a survival mode? No, in fact, just
the opposite is true. Because we know that the end of the world and the
second coming of Christ is near, we want to use our assets to tell others
the good news of the gospel and what God has prepared for those who
love Him. We understand that someday soon everything on this earth
will be burned up.

Read 2 Peter 3:3–12. What is Peter telling us with these words?

____________________________________________________

____________________________________________________

____________________________________________________
We understand from the Word of God that He is not sending moving
vans to take our stuff to heaven. It will all get burned up in the final
conflagration when all traces of sin and evil will be forever destroyed.
So, what should we do with our possessions? “It is now that our
brethren should be cutting down their possessions instead of increas-
ing them. We are about to move to a better country, even a heavenly.
Then let us not be dwellers upon the earth, but be getting things into
as compact a compass as possible.”—Ellen G. White, Counsels on
Stewardship, p. 59.
Of course, she wrote those words more than a century ago! But still
the principle remains: time is always short, because our lives are always
short. What are 60, 80, or 100 years (if you have good genes and good
health practices) in contrast to eternity? Your life can end before you
finish reading this week’s lesson, and the next thing you will know is
the second coming of Jesus. (Wow, that was fast after all, wasn’t it?)
As Seventh-day Adventist Christians we must always live in the
light of eternity. Yes, of course, we need to work hard to provide for
ourselves and our families; and if we have been blessed with wealth,
nothing is wrong with enjoying it now, provided we don’t become
greedy and are generous with it in regard to the needy. Yet, we must
always remember that whatever we accumulate here is transitory;
fleeting; and, if we are not careful, has the potential to be spiritually
corrupting.

If you knew Jesus were coming within ten years, how would you
change your life? Or within five years? Or three?

____________________________________________________
140
 W EDNESDAY March 15
(page 92 of Standard Edition)

Priorities
The parables and teachings of Jesus, the stories of Bible characters,
and the counsel of Ellen G. White all indicate clearly that there is no
halfway commitment to Christ. Either we are or we are not on the
Lord’s side.
When asked by a scribe which commandment was the greatest, Jesus
answered, “ ‘ “You shall love the Lord your God with all your heart,
with all your soul, with all your mind, and with all your strength” ’ ”
(Mark 12:30, NKJV). When we give all to Christ, there is nothing left
for another master. That is the way it is. That is the way it must be.

Read Matthew 6:24. What has been your own experience with the
truth of these words?

____________________________________________________

____________________________________________________
Notice, Jesus didn’t say that it was hard to serve God and money, or
that you needed to be careful in how you served both. He said, instead,
that it couldn’t be done. Period. This thought should put a bit of fear
and trembling in our souls (Phil. 2:12).

Read 1  John 2:15–17. How are these three things manifested in our
world, and why is the danger they present sometimes more subtle
than we realize?

____________________________________________________

____________________________________________________
No wonder Paul wrote, “Set your affection on things above, not on
things on the earth” (Col. 3:2). Of course, that’s easier said than done,
because the things of the world are right here before us every day. The
lure of “all that is in the world” is strong; the pull for immediate grati-
fication is always there, whispering in our ears or pulling on our shirt
sleeves—or both. Hasn’t even the most faithful Christian felt some love
for “the things of the world”? Even with our knowledge that one day it
will all end, we still feel the pull, don’t we? The good news, however, is
that we don’t need to let it pull us away from the Lord.

Read 2 Peter 3:10–14. How should what Peter says here impact
how we live, including what we do with our resources?

____________________________________________________
141
 T HURSDAY March 16
(page 93 of Standard Edition)

When No One Can Buy or Sell

The Bible paints a painful picture of the world before the second
coming of Jesus. Daniel writes about “ ‘a time of trouble, such as never
was since there was a nation, even to that time’  ” (Dan. 12:1, NKJV).
Considering some of the troublous times in the past, what he is referring
to here must be pretty bad.
The book of Revelation also points to troubling times before the
return of Christ.

Read Revelation 13:11–17. How do financial matters fit in with the

end-time persecution?

____________________________________________________
You can’t buy or sell? How much of our lives today revolves around
buying and selling? Our work is, in a sense, our selling of our time and
skills and goods to those who want to buy them. Not being able to buy
or sell all but means not being able to function in society. The pressure
on those who remain faithful will then be enormous. Plus, the more
money that you have, the more stake you will have in this world, at least
in terms of material possessions, and so, surely, the pressure to conform
will be even stronger.
How then do we prepare? We prepare now, by making sure through
God’s grace that we are not slaves to our money, to the things of the
world. If we are not bound to them now, we won’t be when we will, in
order to be faithful, have to give them up.

Read Deuteronomy 14:22 and the last part of verse 23. What were
God’s people to do with their increase or production each year?
Why did God ask them to do this?

____________________________________________________
God explained through Moses that one of the reasons He established
the tithing system was “  ‘that you may learn to fear the Lord your
God always’ ” (Deut. 14:23, NKJV). In the poetic parallelism of Psalm
31:19, we see that fear is synonymous with trust. “Oh, how great is
Your goodness, which You have laid up for those who fear You, which
You have prepared for those who trust in You” (NKJV).
These parallel lines show us that to fear the Lord is to trust Him.
Therefore, we understand that God established the tithing system to
protect us from selfishness and to encourage us to trust Him to provide
for us. While being faithful in tithe is certainly not a guarantee that
people will stay faithful in the end, those who are not faithful in tithe
are surely setting themselves up for trouble.

142
 F RIDAY March 17
(page 94 of Standard Edition)

Further Thought: Though nothing in the Bible warns against wealth,

nothing in the Bible talks about wealth as increasing one’s spiritual com-
mitment either. In fact, the opposite danger is true. “The love of money, the
desire for wealth, is the golden chain that binds them [people] to Satan.”
—Ellen G. White, Steps to Christ, p. 44.

In fact, since the founding of Christianity, no church has ever partaken

of such wealth and creature comforts as the church in many countries of
the world enjoys today. The question is: At what cost? Such affluence
surely influences our spirituality—and not for the good either. How
could it? Since when have wealth and material abundance fostered the
Christian virtues of self-denial and self-sacrifice? Can coming home to
refrigerators stuffed with more food than we can eat, and owning one or
two cars, and taking yearly vacations, and shopping online, and having
the latest in home computers and smartphones make it easier to love
not the world nor the things in the world? Though many members of
our church don’t have these luxuries, many do—and they do so at the
peril of their own souls. We are not talking about the “rich” now, as in
millionaires and beyond. They at least know that they’re rich, and they
can heed (if they choose) the biblical cautions given them. We’re talk-
ing, instead, about many even of the middle-class people, who—amid
smartphones, iMacs, air-conditioning, and SUVs—are fooled enough
to think that because they are just “middle class,” they are not in danger
of being spiritually pickled by their own prosperity. That’s why tithing
can be, if nothing else, a powerful spiritual antidote to the dangers of
wealth, even for those who are not particularly “wealthy.”

Discussion Questions:
! Even if we are not rich by the world’s standards, why must we
all be careful about our attitude toward money and wealth?

" What are some practical things we can do, besides tithing, that
can help us make sure we are not getting too caught up in the
things of this world?

# What would happen to you tomorrow if, suddenly, you could

not buy or sell because you are numbered among those “who keep
the commandments of God and the faith of Jesus” (Rev. 14:12,
NKJV)? How well would your faith fare?

143
i n s i d e
Story
Two Best Friends
By CHIFUNDO KANJO
Bahadu Ibrahim was born to non-Christian parents who expected him to
follow their faith in central Malawi. He had no problem with that because
he did not know any other religion.
But then an older brother married a Seventh-day Adventist woman and
joined the Adventist Church. As a teen, Bahadu was sent by his parents
to live with his brother and his wife in Malawi’s capital, Lilongwe. When
Sabbath came, his brother expected him to go to church with them. Bahadu
did not want to go, but he felt like he had no choice. For two years, he went
to church every Sabbath out of a sense of duty.
Returning to his parents in Kaluluma village, he thought to forget the
Bible. But he made friends with another teenager who happened to be an
Adventist. Bahadu admired his new friend very much for his kindness
and gentleness. Everyone in the village admired the young man and spoke
highly of him.
One Sabbath, the friend invited Bahadu to go to church. What could
Bahadu do? He went. He was glad to spend time with his best friend, even
in church. As time passed, their friendship grew, and Bahadu listened to his
friend explain that the seventh day was the true Sabbath of God. His friend
gave him books to read. Little by little, he understood new truths about God
and the Sabbath. However, he was not convinced that Saturday was the true
Sabbath. Without his parents’ knowledge, he decided to compare the Bible
with his family’s traditional religious book. As he read, he discovered that
his family’s religious book contained only one woman’s name, Maryam, the
mother of Jesus. He also discovered that Jesus is Lord. Bahadu decided to
give his heart to Jesus in baptism. He no longer went to church out of sense
of duty. He went to spend special time with his new best Friend.
After Bahadu’s baptism, his parents disowned him and stopped paying his
high-school fees, leaving him unable to graduate with the rest of his class.
Both of his parents died without accepting his decision, and many relatives
continue to treat him with hostility today. But Bahadu has not wavered in
his faith. “This is the best decision that I have ever
made,” he said. Today he is a student at Malawi
Adventist University, studying to become a pastor.
Thank you for your 2021 Thirteenth Sabbath Offering that is
helping to construct a community outreach and leadership
development center on the Mzuzu campus of Malawi Adventist
University, where BAHADU studies, in the Southern Africa-
Indian Ocean Division. This quarter’s offering will support
six additional educational projects in the neighboring East-
Central Africa Division.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
144 mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org.
 teachers comments

Part I: Overview
We must seek first the kingdom of God (Matt. 6:34) because He is
the Creator and Keeper of all things (Gen. 2:7, Ps. 119:91). He is our
Shepherd (Psalm 23), our very present help in trouble (Ps. 46:1). It is bet-
ter to trust in Him (Ps. 118:8) than in people (Ps. 17:5).
Jehoshaphat trusted in God and the prophets amid national crisis
(2  Chron.  20:20). The remnant of God should, and will, likewise trust
(Rev. 12:17, Rev. 19:10, 2 Tim. 3:14–17). Such trust in divine power promotes
spiritual security and prosperity in the church. On the other hand, David
sought security in the number of men he had (1 Chron. 21:1–14) for military
purposes (1 Chron. 21:5), with tragic results.
The Bible teaches us that, along with trusting God, we must be prudent
(Prov. 6:8, Prov. 27:22). Thus, our lives should be modest, temperate,
and without ostentation (1 Tim. 2:9). Laying up material possessions may
cause undue anxiety, overshadowing one’s happiness in this life. Such
anxiety puts us at risk of losing our faith. Thus, we must guard against
loving and trusting more in riches than in God (Prov. 11:28, 1 Tim. 6:10).
Additionally, money may lose its value for us at any time, because
eventually we will not be able to buy or sell (Rev. 13:17). Ultimately,
money will be consumed in the fire (2 Pet. 3:10–12), together with the lust
of the flesh, the lust of the eyes, and the pride of life (1 John 2:15–17).
Being faithful now in tithes and offerings is one of the ways we return to
God (Mal. 3:7, 8), whom we are to fear all the days of our life (Deut. 6:2).
In so doing, we prepare to overcome in the time of the great tribulation.

Part II: Commentary

Even though the great tribulation is a time of deep anguish and afflic-
tion for God’s people (Ps. 34:19, John 16:33), we must remain faithful
(1 Cor. 4:2).
Trust in God as Daily Preparation
Ever since sin entered this world (Gen. 2:17), life has been filled with
thorns and thistles (Gen. 3:16–19), oppression (Eccles. 4:1), sorrow, and
grief (Eccles. 2:22, 23). But we must trust in God and move forward in
faith, strengthening ourselves for greater trials yet to come (Jer. 12:5).
A life of dependence on and faithfulness to God in the small daily trials
serves as preparation for still greater trials to come. He who is faithful in
that which is least will be faithful also in much (Luke 16:10).

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Therefore, honor God now with your offerings of gratitude. Likewise,

fulfill your vows (particularly those you made in baptism), because God
promises to answer and deliver His faithful ones in the day of trouble and
tribulation (Ps. 50:14, 15). The word “tribulation” (in Hebrew: tsarah) liter-
ally means “tightness,” in the sense of trouble, adversity, affliction, anguish,
and distress, which affects the wealthy and the poor, believers and unbeliev-
ers alike. But we have the assurance in our trials that God provides solace
and answers to our petitions, according to His will (1 John 5:14).
Faithful in the Perplexities of Wealth
Sometimes money issues deprive us of sleep (Eccles. 5:12), attract
thieves (Matt. 6:19), bring false friends (Prov. 14:20, Prov. 19:4), give
rise to greed (Eccles. 4:8, Eccles. 5:10), and may lead to self-conceit
(Prov. 28:11) or indifference toward others (Prov. 18:23). We cannot set
our heart on riches (Ps. 62:10). Additionally, bankruptcy (Prov. 5:14,
Prov. 27:24) may sometimes be unavoidable and painful. So it always is
wise to remember that it is better to have little in the Lord than much with
trouble (Prov. 15:16).
Jehoshaphat had riches and armies, but they were no match for the
unexpected crisis that threatened him. This crisis was greater than any-
thing he could prepare for. However, Jehoshaphat trusted in God and
prophetic guidance, and his story became a testimony of great divine
deliverance (2 Chron. 20:1–22). This incredible story is a lesson for the
Adventist Church to trust in God and in the prophetic guidance it has
received (2 Chron. 20:20, Eph. 4:11–13, Rev. 12:17, Rev. 19:10).
In contrast, we have the story of David, who incurred the displeasure
of God for his presumption. Even with all the evidence of divine watch-
care in his past, David sinned by numbering the people (1 Chron. 21:1–
14) without consulting his prophet (1  Chron. 21:1–4, 9–13). We may
think that we don’t need prophetic guidance. How quickly we see our
folly when chaos descends. The fact that divine wrath and judgment
came upon the people (2 Sam. 24:1; 1 Chron. 21:7, 11, 12) shows that,
somehow, they shared in the king’s sin.
In the Hebrew mindset, God is ultimately in control of everything
(Dan. 4:35, Isa. 46:10). Not even a sparrow perishes without the Father
knowing (Matt. 10:29). Everything happens only by divine permission
or will, which, at the same time, respects individual choice and respon-
sibility (2 Sam. 24:11, 12; Deut. 30:19).
When Pharaoh hardened his own heart (Exod. 8:15, 19, 32), the Bible
at times ascribed this action to God (Exod. 10:20, 27; Exod. 11:10),
showing that God permitted Pharaoh to make his own choices. God
restricts evil, but, ultimately, the individual makes the decision and bears
the responsibility for his or her choices.

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 teachers comments

In David’s case, it was not forbidden, neither was it a sin, to number

the people (Num. 1:2, 3, 19). But in this particular instance, the act of
numbering was a sin (1 Chron. 21:8), possibly because David trusted in
the illusion of military might (1 Chron. 21:5) instead of trusting in the
true Source of strength: God (Jer. 17:5). The lesson here for us is that
God is above all things. We need to go to Him first, before resorting to
human means of deliverance.
Knowledge, power, fame, physical beauty, and positions of influence,
without the fear of the Lord, may lead to negative consequences similar
to those resulting from acquiring riches without the blessing or help of
God. Therefore, we need to appreciate divine wisdom more than any
material gift (Prov. 2:1–6, Prov. 4:7, Prov. 8:11).
Faithful in the Perplexities of Poverty
An excessive lack of money also causes harm, given that it has the
opposite effect of riches. The poor are persecuted (Ps. 10:2), despised
(Prov. 14:20, Prov. 19:7), and exploited (Deut. 24:14). That is why those
who are wise pray for balance (Prov. 30:8).
God is Lord of the rich and the poor (Prov. 22:2). He doesn’t despise
the poor for being poor, because His own Son came as a poor Man
among the poor (2 Cor. 8:9). Neither does God favor the rich because
they are rich, for all riches are His (Hag. 2:8). Instead, God requires all
His children to be faithful stewards of His means (1 Cor. 4:2, Rev. 2:10).
We should remember that the reason to trust in divine help is that God
is Creator of “heaven and earth” (Ps. 121:1, 2). This same reason was
introduced by Melchizedek before receiving Abram’s tithe (Gen. 14:19,
20) and was the motive for the patriarch’s rejection of the riches of
wicked Sodom (Gen. 14:22, 23).
Relying on God Is a Learning Experience.
In the biblical teaching method, learning (in Hebrew: lamad) involves
theory and practice, as shown in the religion of ancient Israel. According
to Deuteronomy, learning should take place by hearing (Deut. 4:10),
teaching the congregation (Deut. 4:5, 14; Deut. 31:12), singing God’s
words (Deut. 31:19, 22), and reading (Deut. 17:19). Additionally, learning
should be transmitted to children by speaking to them while they sit, walk,
lie down, and rise up (Deut. 11:19), thus encouraging communion with
God and trust in His covenant.
The above passages frequently link the words “learn” (lamad) and
“practice,” indicating that learning takes place by experiencing God’s
truth and fearing Him. In this sense, tithes and offerings also were, and
still are, divine instructions, as they teach commitment to God’s work
(Mal. 3:8–10), as well as to honor and praise (Heb. kabad) His name

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 teachers comments

(Prov. 3:9). The general learning objective of the religious activities in Israel
is repeated in the second tithe consecrated to family devotion and charity:
“  ‘that you may learn to fear the Lord your God always’  ” (Deut.  14:23,
NKJV). (See Ellen G. White, Patriarchs and Prophets, pp. 530–536.)
Faithfulness in Preparing for the Trials of the Last Days
In the last days, people will be lovers of money. We must shun their influence
(2 Tim. 3:1–5) because covetousness is idolatry (Eph. 5:5). John warns us
that idolators will be left out of the Holy City (Rev. 22:14, 15). Additionally,
legal measures one day will prevent God’s people from buying and selling
(Rev. 13:11–17), and all that was withheld from the Lord, together with the
treasures of Babylon (Rev. 18:10–16), will perish in the fire (2 Pet. 3:3–10).
Death is unexpected. The lack of awareness among the dead of a sense
of time until the coming of Jesus makes death a sleep (1 Thess. 4:13, 14;
1  Cor.  15:52). Thus, we always need to be faithful in everything while we
still draw breath. From our own perspective and experience, Christ’s coming
will be as soon as the day of our death, for the period between death and the
resurrection will be like the blinking of an eye. The final reward then will be
given to each one, according to their works (Matt. 16:27).
Daily communion with God and modest living must be life’s rules
because we don’t know what hour the Lord will come (Matt. 24:42, 44).

Part III: Life Application

In these last days, times have been perilous (2 Tim. 3:1). With this peril in
mind, remind your students that God requires them to fulfill two sacred
duties: (a) advancing God’s kingdom on this earth and (b) staying faithful
during trials and persecution.
A. God’s Followers Must Give Heed to the Advancement of God’s Work.
“The work of God is to become more extensive, and if His people follow His
counsel, there will not be much means in their possession to be consumed in
the final conflagration. All will have laid up their treasure where moth and rust
cannot corrupt; and the heart will not have a cord to bind it to earth.”—Ellen
G. White, Counsels on Stewardship, p. 60.
1. How can you be more faithful with your means? In what ways are
you withholding the Lord’s portion, which will “be consumed in the
final conflagration”?

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 teachers comments

2. Lot’s wife looked back to the possessions that held her heart;
thus, she met a tragic end (Gen. 19:26). What can you do so that
your heart will “not have a cord to bind it to earth” and so that
you will not look back as Lot’s wife did?

B. We Must Be Faithful Amid Hardships.

“When the Light of the world passes by, privilege will be discerned in hard-
ship, order in confusion, success in apparent failure. Calamities will be seen as
disguised blessings; woes, as mercies.”—Ellen G. White, Education, p. 270.

Even those who are faithful go through trials (John 16:33). Ask a
student to share with the class how he or she learned to depend
fully on God in a time of tribulation. How did this experience teach
your student that God is fully in control of everything and works all
things out for his or her good? How did this experience increase your
student’s trust in God and in His faithfulness? Ask other students to
share with the class the lessons they learned from this class member’s
experience.

Notes

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 L ESSON 12 *March 18–24
(page 96 of Standard Edition)

Rewards of Faithfulness

SABBATH AFTERNOON
Read for This Week’s Study: Heb. 11:6, Isa. 62:11, Rom.
6:23, John 14:1–3, Revelation 21, Matt. 25:20–23, Rom. 8:16–18.

Memory Text: “  ‘His lord said to him, “Well done, good and
faithful servant; you were faithful over a few things, I will make
you ruler over many things. Enter into the joy of your lord”  ’  ”
(Matthew 25:21, NKJV).

T
hough we can never earn salvation, the Bible uses the hope of
reward as a motivation for faithful living as undeserving recipi-
ents of God’s grace, for in the end whatever we receive is, always
and only, from God’s grace.
As David wrote: “The law of the Lord is perfect, converting the
soul; the testimony of the Lord is sure, making wise the simple; the
statutes of the Lord are right, rejoicing the heart; the commandment of
the Lord is pure, enlightening the eyes; the fear of the Lord is clean,
enduring forever; the judgments of the Lord are true and righteous
altogether. More to be desired are they than gold, yea, than much fine
gold; sweeter also than honey and the honeycomb. Moreover by them
Your servant is warned, and in keeping them there is great reward” (Ps.
19:7–11, NKJV).
In various places, the Bible talks about our rewards, what we are
promised through Christ after the Second Coming and this terrible
detour with sin is once and for all over and done.
What are we promised, and what assurance do we have of getting
what we have been promised?

* Study this week’s lesson to prepare for Sabbath, March 25.

150
 S UNDAY March 19
(page 97 of Standard Edition)

Reward for Faithfulness

Read Hebrews 11:6. What should this verse mean to us? How should
we respond to what it says? Also read Revelation 22:12, Isaiah
40:10, and Isaiah 62:11. What do all these texts teach us?

____________________________________________________

____________________________________________________
The reward from God to His faithful children is unique and, like
many spiritual things, may be beyond our finite understanding.
“Human language is inadequate to describe the reward of the righteous.
It will be known only to those who behold it. No finite mind can com-
prehend the glory of the Paradise of God.”—Ellen G. White, The Great
Controversy, p. 674.
Jesus concluded the Beatitudes, which open the Sermon on the
Mount, with these words: “  ‘Blessed are you when they revile and
persecute you, and say all kinds of evil against you falsely for My
sake. Rejoice and be exceedingly glad, for great is your reward in
heaven, for so they persecuted the prophets who were before you’ ”
(Matt. 5:11, 12, NKJV). After listing the people of faith in Hebrews
11, Paul begins the next chapter explaining why Jesus was willing to
die on the cross.
“Therefore we also, since we are surrounded by so great a cloud of wit-
nesses, let us lay aside every weight, and the sin which so easily ensnares
us, and let us run with endurance the race that is set before us, looking
unto Jesus, the author and finisher of our faith, who for the joy that was
set before Him endured the cross, despising the shame, and has sat down
at the right hand of the throne of God” (Heb. 12:1, 2, NKJV).
Being rewarded for faithfulness, however, is not the same as salva-
tion by works. Who among us, or among any of the characters in the
Bible, had works good enough to give them any merit before God?
None, of course. That’s the whole point of the cross. If we could have
saved ourselves by works, Jesus never would have gone to the cross.
Instead, it must be by grace. “And if by grace, then it is no longer of
works; otherwise grace is no longer grace. But if it is of works, it is no
longer grace; otherwise work is no longer work” (Rom. 11:6, NKJV).
Rewards, instead, are the mere outworking of what God has done for
us and in us.

How do we understand the difference between salvation by grace

and a reward according to works? Bring your answer to class on
Sabbath.

____________________________________________________
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 M ONDAY March 20
(page 98 of Standard Edition)

Everlasting Life
As human beings (and whether we like it or not), an eternity awaits
us. And according to the Bible, this eternity will come in one of two
manifestations, at least for each of us individually: either eternal life or
eternal death. That’s it. No middle ground. No straddling, a bit of one
side or another. Instead, it is one (life) or the other (death). This truly is
a case of all or nothing.

Read Romans 6:23 and John 3:16. What options are presented to us?
____________________________________________________

____________________________________________________
It is hard to imagine two starker or more distinct choices, isn’t it?
Chances are that if you are reading this, you have chosen eternal life, or
certainly are thinking about it. God has the unique ability to do whatever
He says He can do—to fulfill all His promises. Our part is simply to
believe Him, rest upon the merits of Jesus, and by faith obey His Word.

Read John 14:1–3. What is the Lord’s counsel to us in verse 1, and

what does He promise to us in verses 2 and 3?

____________________________________________________

____________________________________________________
In the final days of His earthly ministry, Jesus spoke these amazing
words of hope and courage to His disciples. These words would lift
their spirits in times of discouragement and trial. They should do the
same for us. Jesus came from heaven, went back to heaven, and has
promised us, “I will come again and I will receive you unto Myself so
you can be with Me there” (see John 14:3).
And, perhaps more than anything else, Christ’s death on the cross at
His first coming is our greatest assurance of His second coming, for
without the Second Coming, what good was His first one? As sure as
we are that Jesus died for us on the cross is as sure as we can be that,
yes, as He promised: “ ‘I will come again and receive you to Myself;
that where I am, there you may be also’ ” (John 14:3, NKJV).

Dwell more on the idea that Christ’s first coming is the guarantee
of His second. What happened at His first coming that makes His
second a promise that we can trust?

____________________________________________________
152
 T UESDAY March 21
(page 99 of Standard Edition)

The New Jerusalem

The biblical description of the New Jerusalem is what Abraham saw
by faith. “For he looked for a city which hath foundations, whose builder
and maker is God” (Heb. 11:10). The New Jerusalem is God’s master-
piece, built for those who love Him and keep His commandments. The
New Jerusalem will be the home of God’s faithful children in heaven
during the millennium and, afterward, on the new earth for eternity.
There is good news for those of us who don’t like packing or moving.
God takes care of everything. John says he saw the city. “Then I, John,
saw the holy city, New Jerusalem, coming down out of heaven from
God, prepared as a bride adorned for her husband” (Rev. 21:2, NKJV).

Read Revelation 21. What are some of the things that we are promised?
____________________________________________________

____________________________________________________
There’s so much here that our minds can barely comprehend, dam-
aged as they are by sin, and knowing only a fallen sin-racked world. But
what we can understand is so full of hope.
First, just as Jesus dwelt with us in this fallen world when He came
in the flesh, He will dwell with us in the new one. What a privilege it
must have been for those who saw Jesus up close and personal! We
will have that opportunity, only now without the veil of sin distorting
what we see.
Then, too, how do we who know only tears and sorrow and crying
and pain understand one of the greatest promises in all the Bible:
“  ‘And God will wipe away every tear from their eyes; there shall
be no more death, nor sorrow, nor crying. There shall be no more
pain, for the former things have passed away’ ” (Rev. 21:4, NKJV)?
All those “former things” will have passed away, things that never
should have been here to begin with.
Also, flowing from the throne of God is the pure river of life, and on
either side of the river is the tree of life. God’s throne will be there, and
“they shall see His face” (Rev. 22:4, NKJV). Again, the redeemed will
live with a closeness to God that, for the most part, we don’t have now.

Read Revelation 21:8, about the fate of those who will face the
second death. Which sin of those depicted there could not have
been forgiven by Jesus? Why, then, are these people lost when
some who have done the same things are saved? What is the cru-
cial difference between these two groups?

____________________________________________________
153
 W EDNESDAY March 22
(page 100 of Standard Edition)

The Settling of Accounts

Near the close of Jesus’ ministry, His disciples came to Him privately and
asked, “Tell us, when shall these things be? and what shall be the sign of thy
coming, and of the end of the world?” (Matt. 24:3). Jesus then takes two
chapters to answer their questions. Matthew 24 tells of signs in the world
around us, such as wars, disasters, and so on. Then Matthew 25 talks about
conditions in the church just before Jesus comes again. These conditions are
illustrated by three stories, one of which is the parable of the talents, which
talks about how God’s people have used the gifts that He has given to them.

Read Matthew 25:14–19. Who is the one traveling into a far country?
To whom does He entrust His goods? What does it mean to “settle
accounts” (see Matt. 25:19, NKJV)?

____________________________________________________

____________________________________________________
We sometimes think of talents as natural gifts, such as singing, speak-
ing, and so on, but in the similar story of the minas in Luke 19:12–24,
money and its management are specifically mentioned. Ellen G. White
also stated, “I was shown that the parable of the talents has not been
fully understood. This important lesson was given to the disciples for
the benefit of Christians living in the last days. And these talents do
not represent merely the ability to preach and instruct from the word
of God. The parable applies to the temporal means which God has
entrusted to His people.”—Testimonies for the Church, vol. 1, p. 197.

Read Matthew 25:20–23. What does God say to those who were faith-
ful money managers in supporting His cause? What does it mean to
“ ‘ “enter into the joy of your lord” ’ ” (Matt. 25:23, NKJV)?

____________________________________________________

____________________________________________________
It is quite natural for us to think that another person has more talents
than we have and is therefore more responsible to God. In this story,
however, it is the person with only one talent—the least money—who
proved unfaithful and lost the kingdom. Rather than to think of the
responsibilities of others, let us focus on what God has entrusted to us
and how we can use it to His glory.

How are you going to fare when God comes to “settle accounts”
with you?

154
 T HURSDAY March 23
(page 101 of Standard Edition)

Eyes on the Prize

After Paul’s conversion, he dove fully into the cause of Christ.
Because of his education and sharp mind, he could have been very
successful from a worldly perspective. Like Moses, Paul chose to
suffer with God’s faithful children and for the sake of Christ. He suf-
fered beatings, stoning, prison, shipwreck, hunger, cold, and more as
recorded in 2 Corinthians 11:24–33. How was he able to endure all
of this?

Read Romans 8:16–18. How was the knowledge that he was a child of
God a factor in his faithfulness?

____________________________________________________
The value Paul placed on the reward of the faithful is what kept him
excited about suffering for Christ. He wrote from prison: “Brethren, I
do not count myself to have apprehended; but one thing I do, forgetting
those things which are behind and reaching forward to those things
which are ahead, I press toward the goal for the prize of the upward call
of God in Christ Jesus” (Phil. 3:13, 14, NKJV).

Read 1 Timothy 6:6–12, which we have looked at already but is worth

coming back to. What is the crucial message in these verses, espe-
cially for us as Christians?

____________________________________________________
From the biblical perspective, prosperity is having what you need
when you need it. It is not the accumulation of possessions. Prosperity
also is claiming the promise of God in Philippians 4:19: “My God shall
supply all your need according to his riches in glory by Christ Jesus.”
Finally, prosperity is to be thankful for what you have in the Lord and
trust in Him in all things.
God does not promise His children that they will all be rich in this
world’s goods. In fact, He says that all who live godly lives shall suf-
fer persecution. What He does offer is better than any worldly wealth.
He says, “I will supply your needs, and wherever you go I will be with
you.” Then in the end, He will give His faithful ones true wealth and
responsibility and eternal life. What an awesome reward!
Near the end of his life, Paul was able to say, “For I am now ready to be
offered, and the time of my departure is at hand. I have fought a good fight,
I have finished my course, I have kept the faith: Henceforth there is laid up
for me a crown of righteousness, which the Lord, the righteous judge, shall
give me at that day: and not to me only, but unto all them also that love his
appearing” (2 Tim. 4:6–8). May we all, through God’s grace, be able to
say the same thing, and with the same assurance, as well.
155
 F RIDAY March 24
(page 102 of Standard Edition)

Further Thought: Here is a word picture of a church family who

are financially faithful managers of God’s business on earth.

The Stewardship Vision for Seventh-day Adventist

Churches Around the World

It’s sometime in the future; and pastors and local church leaders have
been successful at creating a stewardship environment in the church.
They have taught, trained, supported, and encouraged the church family
in biblical financial management.
People are implementing biblical principles in their lives. They are
growing in generosity, saving on a regular basis for the unexpected, and
moving out from under the bondage of consumer debt.
Their lifestyles are marked by moderation, discipline, and content-
ment. Money has been eliminated as the rival god, and they are growing
in their relationship with the Creator God.
It’s Sabbath morning, and people are arriving for services. In their
demeanor is a sense of peace—a lack of anxiety over financial matters,
a pervading sense of contentment and gratefulness.
Marital conflict over money has been largely eliminated. They enter
worship with a sense of anticipation and expectation of God’s presence
and work among them.
The church’s ministries are fully funded, and it has a strong outreach.
It extends the love of Christ in very tangible ways to those in need.
Funds have been made available to provide church facilities that
wonderfully support ministry and that are maintained with excellence.
The question before us all is, “What is God calling us to do with
whatever resources He has entrusted to us?”

Discussion Questions:
! In class, talk about the question of how we are to understand
two very clear biblical teachings: salvation by faith and a reward
according to works. How do we harmonize these two concepts?

" Why does learning to be content with what we have now not
mean that we can’t seek to better our financial position? That is,
why are these ideas not necessarily in conflict?

# There is no question that eternity awaits us. What choices do

we make now, even “little” ones, that will help determine where we
will spend that eternity?

156
 i n s i d e
Story
Treasure in Old Vessels
By JOHN KAGANZI
Thirteen-year-old Precious cried out in frustration as her father led her
through the gates of a Seventh-day Adventist boarding school in Uganda.
She wanted to study in the stately buildings of the school associated with
her family’s denomination, not in the modest buildings of Katerera Primary
School. “It’s not the magnificence but the academic excellence that matters,
my daughter,” Father whispered into her ear. He said her preferred school
had not performed well academically for the past three years.
Precious bit her tongue, but her face showed her unhappiness as Father
enrolled her at the school. When Father waved good-bye at the gate, her
tears flowed freely. “Why has my beloved Dad chosen to imprison me in the
name of schooling?” she blurted out. “This is ridiculous!”
“Hello, come,” a smiling woman said in a kind voice. “Let’s go to the
dormitory, and I’ll show you where to sleep.”
Precious sadly followed as the woman carried her mattress and suitcase to
the dormitory. That evening, her heart sank further when she saw students
lining up outside an old building. She wondered what was happening until
she saw the students carrying plates of food. She realized that it was the
cafeteria. That evening, she ate a vegetarian meal for the first time in her life.
Later, Precious heard a bell ringing and saw students running joyfully to
the campus chapel for evening worship. She decided to return to the dormi-
tory, but the doors were closed. She returned to the chapel and stood on its
porch, unsure about what to do. “Come, let’s enter the house of the Lord,”
the same smiling woman said. “It’s prayer time. Don’t be sad.”
Precious felt loved, and she entered the chapel. Immediately, her sadness
vanished inside. She had never heard such beautiful singing. She also mar-
veled at the orderly and interesting 30-minute worship service that followed
the singing. At least I will enjoy this part of the school, she thought.
Father didn’t return until the end of the school term. He had feared that
Precious would refuse to stay if he came earlier. He was surprised when she
announced that she wanted to return to the school. She said she did not want
to miss the kind teachers who began every lesson with prayer and a Bible text
and who offered practical advice whenever she faced
challenges. The next term, the school held a week of
prayer, and Precious gave her heart to Jesus in baptism.
“Surely a school is more than its buildings,” she told
me, the pastor who led the week of prayer.
This quarter’s Thirteenth Sabbath Offering will assist six
Adventist schools in the East-Central African Division, including
in Precious's homeland of Uganda. Thank you for your generous
offering.

Provided by the General Conference Office of Adventist Mission, which uses Sabbath School
mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org. 157
 teachers comments

Part I: Overview
God promises His people earthly and eternal rewards (Deut. 28:1–6;
Ps. 58:11; Mal. 3:10–12; Rom. 2:6, 7), according to their deeds (Rom. 2:6,
7; Titus 2:13, 14). Such rewards furnish us with ample motivation to be
faithful (Rev. 2:10, Rev. 21:1–7).
People who are dead in sin (Eph. 2:1–6) can’t render faithfulness. Nor
are they capable of good works (Isa. 64:10). But God raises us to new
life in Christ (Eph. 2:5, 6), bringing salvation by grace to those who sur-
render to Him (Titus 2:11). He works in us to will and to do of His good
pleasure for the salvation of our souls (Phil. 2:12, 13) and for the salvation
of others.
Those who are justified by faith in Christ (Rom. 5:1, 2) receive eternal
life (Titus 3:7) apart from any works they do (Rom. 3:28; Eph. 2:8, 9).
However, grace makes us new creatures in Christ, refashioned “unto”
good works (Eph. 2:10). In this sense, all good works are fruits of faith
that God gives (Eph. 2:8), and the works of salvation (James 2:14) are, in
fact, wrought by God Himself (Isa. 26:12).
Stewardship is implied in material and spiritual blessings, for “all things
come of thee, and of thine own have we given thee” (1  Chron.  29:14),
including obedience unto salvation. All who are faithful in using their
time, gifts, body, and material possessions are debtors to the grace of God,
because they are willing instruments moved by His love (1 Cor. 13:1–3,
Gal. 5:6). Ultimately, the merit necessary for the redeemed to obtain
the everlasting reward also is God’s, who works “all in all” (1 Cor. 12:6,
NKJV; also read Phil. 2:13).

Part II: Commentary

Rewarded by What God Has Done
The Bible uses different words with distinct meanings for salvation. One
of the terms is “reward” (in Hebrew: shakar) in the sense of payment
for a contract, salary, fare, maintenance, or compensation (Isa. 62:11,
Isa. 40:10). Another word (in Hebrew: eqeb) means “a consequence
of,” “a recompense,” as a result of obedience to God’s commandments
(Ps. 19:7–11).
In the New Testament, the Lord is identified as the Rewarder (in Greek:
misthapodotes), Remunerator, and the One who pays wages (Heb. 11:6).

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He will give the redeemed their reward (Rev. 22:12). This reward will be
according to the work they did in this life (in Greek: ergon). Work, here,
can mean one’s business or occupation, as well as an act, deed, or under-
taking (Rev. 22:12).
Conversely, the gift (in Greek: karisma), which is the gift of eternal life,
is opposed to the wages (in Greek: opsonion) of sin (Rom. 6:23). Originally
“wages” referred to a soldier’s ration, stipend, or pay (Rom.  6:23).
Karisma indicates that salvation is a gift (Rom. 6:23) and that good works
are from God (Eph. 2:10). However, death is a wage paid by the works (of
sin) performed without God.
Likewise, salvation as a reward or payment is karisma (a gift). This gift
doesn’t come from personal works (in Greek: ergon) but from the grace
given us to do good works (ergon) (Eph. 2:8–10). By contrast, human
works are sin, and its wages (opsonion) are death (Rom. 6:23, Gal. 5:19–
21). The question must be asked, Who brings forth good works? Without
a doubt God Himself, through His grace. God’s grace yields the work of
faithful stewardship in the life of the believer; however, the flesh yields
only the works of perdition.
Rewarded Because They Are Children
The faithfulness of the saints comes from the fact that they are children,
born again through conversion. Adam and Eve were God’s children in
Eden, where they were only stewards of the land that God commanded
them to till (Gen. 2:15). This arrangement remained in force after sin came
into the world (Gen. 3:23) because the land really belongs to the Lord
(Gen. 14:19, 20; Ps. 24:1). As God’s children, Adam and Eve originally
were created to be faithful stewards, free from the condemnation of sin.
However, sin has made us children of wrath (Eph. 2:3). The divine
Parentage is restored (John 1:12) by the grace of Jesus, and we become
sons and daughters of God again (2  Cor. 6:18). The Greek word dia-
theke (testament) emphasizes the unilateral relationship of a testament
(Heb. 9:15), in which those who become children receive, by faith, salva-
tion as an inheritance from the Father (Rom. 8:16, 17). They receive this
inheritance, not as strangers (Eph. 2:12, Col. 1:21), nor by works of the
flesh, but by faith (Rom. 4:4, 5). Thus, the faithful stewardship of our
gifts, time, tithes and offerings, and our strength grows out of a relation-
ship experience between the Lord and us, His stewards. This covenant
relationship between the Father and His children begins with the new birth
and continues in fellowship with God.
Furthermore, in Greek, the concept of steward (oikonomos) (Luke
12:42; 1 Cor. 4:1, 2; 1 Pet. 4:10) denotes someone who takes care of the
business or properties of another and must render account to receive his
due reward. There also are obligations, blessings, or curses in this covenant
relationship (in Hebrew: berith). Faithfulness to the covenant depends on

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God’s grace and not on human beings. By renewing the covenant through
conversion, God once again writes His law in our minds and hearts, and
we become His people (Jer. 31:31–34).
The Prize and the Crown Are Gifts.
The reward of the redeemed is presented in the Bible as a “prize”
(in Greek: brabeion) given to the winners in ancient public stadium
games (1  Cor.  9:24, Phil. 3:14) and as a “crown” won in a competition
(1  Cor.  9:25). The attainment of this reward involves perseverance and
self-sacrifice on the part of the Christian (1 Cor. 9:26, 27).
The assurance of our victory doesn’t prevent affliction during the jour-
ney. Like Jesus, who, being the Son, chose to do the will of the Father,
despite affliction and suffering (Heb. 5:8), we also, being God’s children,
will endure sorrows in this life (Phil. 1:29, John 16:33). We do so without
taking our eyes off the prize, even though that means we must resist and
abstain from everything harmful, as an athlete does.
The Bible also teaches that all we have, in the natural world, belongs to
God. We can live, move, and exist only in Him (Acts 17:28). Additionally,
every perfect gift is from Him (James 1:17). Similarly, because all mate-
rial gifts come from God, every good work in the spiritual realm also
comes from Him (Eph. 2:10).
Thus, the merit for the reward given to the redeemed belongs solely
to God, who works in the faithful to will and to do of His good pleasure
(Phil. 2:13). The redeemed are rewarded for accepting, and not giving up
on, God’s work in their lives, for they believe that Jesus (John 6:28, 29) is
“the Author and Giver of everything everywhere” (Eph. 1:23, TLB).
Complete Stewardship as a Reward
Christian stewardship is practical spirituality and faithfulness (1 Cor. 4:2), as
showcased by the work of Adam and Eve in their unfallen state in Eden. Eden,
which was lost by the unfaithful stewardship of Adam and Eve, was restored by
the perfect and faithful stewardship of Jesus, who sought first to do the Father’s
will (Matt. 26:42, John 5:30). Jesus saw the result of His work and was satis-
fied (Isa. 53:11). As the Second Adam, Jesus restores to humanity the heavenly
image, as well as the stewardship lost by the first Adam (1 Cor. 15:45–58).
The redeemed likewise will be satisfied to see not their own works but
the work of Jesus in them. From now on they serve the Lord, with their
eyes set on the prize (Phil. 3:14). This prize helps us understand how
everything in this life is unimportant, small, and petty in comparison with
the reward of the ransomed (Matt. 25:23). Life is short, the joys are often
few, and there is much vanity and vexation of spirit (Eccles. 2:17). But the
promises to the faithful carry endless greatness, joy, peace, and newness
(Isa. 35:10). Only the faithful (in Greek: piste) who are trustworthy and

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trustful (1 Cor. 4:2) will, by faith, inherit the fullness of stewardship (will be
made rulers over many things), happiness (in Greek: karan), cheerfulness,
and the calm delight, promised to the saints (Matt. 25:21).
The Lord invites us to be faithful in that which is least and imperfect in this
life (Luke 16:9–11) so that, as children, we may receive the eternal reward.
How solemn is the divine invitation to faithfulness as an expression of our
surrender to Jesus, who lives in us (Gal. 2:20)!
Finally, like the compass needle that always points north regardless of its
position, grace also always will be the reference point for the prize of the
saints. Any good work we do stems solely from God’s grace, lest anyone
should boast (Eph. 2:8–10).

Part III: Life Application

Ask a class member to read aloud the quotations below. Then discuss with
your class the questions that follow.
The Capital and Ability Come From God.
“God keeps a faithful account with every human being in our world. And
when the day of reckoning comes, the faithful steward takes no credit to
himself. He does not say, ‘My pound;’ but, ‘Thy pound hath gained’ other
pounds. He knows that without the entrusted gift no increase could have
been made. He feels that in faithfully discharging his stewardship he has
but done his duty. The capital was the Lord’s, and by His power he was
enabled to trade upon it successfully. His name only should be glorified.
Without the entrusted capital he knows that he would have been bankrupt
for eternity.”—Ellen G. White, Counsels on Stewardship, pp. 111, 112.

What do such expressions as “work out,” “be not conformed,” “be ye trans-
formed,” “deny himself,” and “return unto me” in the Bible (Phil. 2:12–14;
Rom. 12:1, 2; Luke 9:23; Mal. 3:7, 8) teach you about the role of planning and
personal will in the pursuit of faithful Christian stewardship (1 Cor. 4:2)?

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Talents Are Spiritual and Material.

“I was then shown that the parable of the talents has not been fully
understood. . . . The parable [also] applies to the temporal means which
God has entrusted to His people.”—Ellen G. White, Spiritual Gifts,
vol. 4, p. 38.

What connection exists between faithfulness in the spiritual life and in the
material life (Matt. 25:14–30)?

Notes

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