Systematic Church Finance
W. Clarkson 2 Chronicles 31:11-21 Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared them,… Hezekiah was careful to provide for the distribution of the firstfruits and tithes and special offerings among the priests and Levites. So he had cells, or chambers, constructed for their reception (ver. 11), and every needful arrangement made for the due apportionment of all that was stored among those for whom it was intended. There are three points worthy of consideration, I. THE DISTINCTLY SACRED CHARACTER OF CHURCH FINANCE. What was given here was placed within the precincts of the temple, for it was given to the Lord while it was appropriated to his ministers. It was a religious act on the part of the donors, and not less so on the part of those whose special duty it was to distribute it. "They brought in the dedicated things faithfully (ver. 12); and according to their fidelity did they show themselves holy in regard to the holy; "i.e. they acted in a holy manner with the holy gifts, distributed them disinterestedly and impartially (Keil). There is no reason why both the giving of money to the cause of God (and included in this is the contribution to the sustenance of the Christian ministry) and also the allocation of all such money should not be a thoroughly devout and pious action. It may be rendered as truly "unto the Lord" as the singing of a hymn or the delivery of a discourse. It should be a sacred service, offered conscientiously, devoutly, holily. II. SYSTEMATIC COLLECTION OF CHURCH FINANCE. While considerable room was left under the Law for spontaneous liberality and for special offerings under peculiar circumstances, there were certain regulations as to tithes and firstfruits (ver. 5). These latter were not optional, but obligatory; at the same time, they do not seem to have been recoverable by legal process; but they point to systematic contribution not unattended with special and spontaneous bestowments. And this surely is the right principle in the Christian Church. 1. Let every man consider what proportion of his income, considering (1) the amount of his receipts, and also (2) the measure of his liabilities, he can possibly devote to the cause of God and man, of religion and philanthropy; and let him set that apart. 2. Let every one of us be prompted to give special help whenever some specially powerful appeal is made to our spiritual convictions or our human sympathies. III. SYSTEMATIC DISTRIBUTION. This is something which must depend upon the constitution of each particular Church, and must vary according to that constitution. But there are some general principles, partly suggested by these verses. 1. Let every care be taken that all that is contributed be devoted and distributed, none being wasted or perverted. Here is scope for carefulness and for faithfulness. 2. Let the necessities of those on whom God has laid the weightier domestic burdens be generously met. 3. Let those who are engaged in the less prominent places be as much regarded as those who are "serving at Jerusalem" (see vers. 15, 19). 4. Let men of acknowledged probity and capacity have charge of the treasury (see vers. 12-14). - C. Parallel Verses KJV: Then Hezekiah commanded to prepare chambers in the house of the LORD; and they prepared them, WEB: Then Hezekiah commanded them to prepare rooms in the house of Yahweh; and they prepared them.