Source for Eternity

Source for Eternity

By Mike McLoughlin,
Youth With A Mission, Marketplace Mission
Visit the Scruples Small Business Forum at www.scruples.net for more information.

Budgeting. What is it?

A fundamental maxim in the discipline of accounting is the principle of Conservatism. This principle states that revenues should be underestimated and expenses overestimated so that the risk of loss will be minimized in the business enterprise. Risk is an ever-present reality in the planning of a successful small business. Entrepreneurs risk their capital investment to produce products and services. Banks risk their money when they finance the business enterprise. Suppliers to businesses risk their products and services. The management of risk is an important aspect in planning and budgeting for a small business. Budgeting is a tool with which the small businessperson can properly and prudently control the risks that he faces in his business.

The Christian businessperson knows that he has been given a special charge by God to steward His resources in his business. He also knows that God is pleased when he exercises faith in his business dealings. Often, Christian business people take risks when they do what they know to be right. The principle, "Faith risks it all for righteousness", is a fundamental principle in managing a small business successfully.

Jesus teaches in his parables that the life of His disciples should be a life of faith that risks everything upon the goodness and mercy of God. Unfortunately, some Christian business people apply the business principle of minimizing risk not only to their businesses but also to their Christian life. They are so careful with their money and their possessions that they refuse to risk them for the glory of God. In fact, some Christian business people demonstrate that they have more faith in their business skills when they take great risks for the pursuit of wealth and risk nothing for the glory of God.

A Parable on the Cost of Discipleship

Jesus told his disciples the following parable to illustrate what he expected of them in the life of discipleship. He said, "Suppose one of you wants to build a tower. Will he not first sit down and estimate the cost to see if he has enough money to complete it? For if he lays the foundation and is not able to finish it, everyone who sees it will ridicule him, saying, 'This fellow began to build and was not able to finish.' "Or suppose a king is about to go to war against another king. Will he not first sit down and consider whether he is able with ten thousand men to oppose the one coming against him with twenty thousand? If he is not able, he will send a delegation while the other is still a long way off and will ask for terms of peace. In the same way, any of you who does not give up everything he has cannot be my disciple." (Luke 14:28-33)

In the first instance, the business man who plans to build a tower, will minimize the risk of a potential loss of reputation by first estimating whether or not he can afford to complete the tower. This is an illustration of sound business wisdom that it is prudent to plan and to budget before you start an enterprise.

In the second instance, a king minimizes the risk of the loss of his kingdom and his own life by estimating whether or not he can prevail against overwhelming odds. Knowing that he cannot prevail he takes steps to minimize his loss by negotiating peace with his opponent before the fight begins.

Jesus applies this parable by stating, "In the same way, any of you who does not give up everything he has cannot be my disciple."(Luke 14:33). He challenges His followers to consider the cost of true discipleship. The cost of following Christ is everything and if we are not willing to lay it all on the altar then we are not following Him. There were many people who were following after Jesus during his year of popularity. They said they were followers of Jesus but Jesus knew their hearts and so He establishes the terms upon which true discipleship is based. If His followers did not give up everything to follow Him, they were not truly His disciples.

The sense of what He is saying is that of unconditional surrender. When the Allies negotiated the surrender of Germany at the end of the Second World War, there was only one condition for accepting Germany's surrender: unconditional surrender. This was also the only term for the surrender of the Japanese and more recently the surrender of Iraq in the Gulf war. Unconditional surrender means that the victor sets all the terms and the loser must abide by all the terms or risk the wrath of the victor. Jesus states plainly that for us to follow Him we must unconditionally surrender all that we have and possess. This is the measure of true discipleship for the Christian businessperson and it is the only basis upon which he can achieve true success: eternal life.

The Terms of Surrender

When we surrender to Jesus, even though we are no more than a slave in relationship to its master, Jesus calls us His friends. I no longer call you servants, because a servant does not know his master's business. Instead, I have called you friends, for everything that I learned from my Father I have made known to you. (John 15:15). A slave has no respect, no freedom, and no dignity as a person. But as a friend of Jesus, we have His respect, we have a freedom to live and we have absolute worth as a person. Take my yoke upon you and learn from me, for I am gentle and humble in heart, and you will find rest for your souls. (Matthew 11:29).

However, we must never forget that we owe it all to Him and we enjoy these benefits as privileges, not as rights. He has purchased us for Himself, by shedding His blood on the cross to redeem us from the curse of sin. "Greater love has no one than this, that one lay down his life for his friends. You are my friends if you do what I command." (John 15:13-14)

There is only one condition for surrender to Jesus Christ and that is unconditional surrender. There is only one term in that surrender and that is for us to do what He commands. "My command is this: Love each other as I have loved you." (John 15:12)

Jesus challenges His disciples to follow in His example of love. "You have heard that it was said, 'Eye for eye, and tooth for tooth.' But I tell you, do not resist an evil person. If someone strikes you on the right cheek, turn to him the other also. And if someone wants to sue you and take your tunic, let him have your cloak as well. If someone forces you to go one mile, go with him two miles. Give to the one who asks you, and do not turn away from the one who wants to borrow from you." (Matthew 5:38-42)

The "terms of surrender" in the life of discipleship are not easy terms, especially, for the Christian in business. He is constantly confronted with difficult choices. The true followers of Jesus will evidence discipleship when they abide by Jesus' terms of discipleship: that is, they will take the path of sacrifice in the name of love. This means that Christians in business must be willing to give up their rights in the name of love. We must give up our rights to: revenge (Matthew 5:38); dignity (Matthew 5:39); justice (Matthew 5:40); freedom (Matthew 5:41); money (Matthew 5:42); hating enemies (Matthew 5:43-45); recognition (Matthew 6:1); unforgiveness (Matthew 6:12-15); possessions and even necessities (Matthew 6:19-34); worrying about the future (Matthew 6:31-34); the pride that passes judgement on others (Matthew 7:1-2); and everything! (Luke 14:33).

For example, one of the world's principles of conducting business is to crush the competition. Business people are expected to do everything possible to beat the competition. Now the Christian in business, as a disciple of Christ, has an unlimited liability for love, even love for one's enemies.¹ "You have heard that it was said, 'Love your neighbour and hate your enemy.' But I tell you: Love your enemies and pray for those who persecute you, that you may be sons of your Father in heaven. He causes his sun to rise on the evil and the good, and sends rain on the righteous and the unrighteous. (Matthew 5:43-45)

Another principle from the world is "finder's keepers" or "possession is nine tenths of the law". It means that if you find something that belongs to someone else you keep it. Not so in Scripture: If you see your brother's ox or sheep straying, do not ignore it but be sure to take it back to him. If the brother does not live near you or if you do not know who he is, take it home with you and keep it until he comes looking for it. Then give it back to him. Do the same if you find your brother's donkey or his cloak or anything he loses. Do not ignore it. (Deuteronomy 22:1-3).

Suppose one of your competitor’s customers shows up at your business unexpectedly. Perhaps it is because they recently hired a new employee who does not know which company usually supplies them product. So the employee shows up at your business. You know that they usually deal with the competitor. You ask why they are moving their business to your company. You discover that it is only by chance that it has happened and not because they are dissatisfied with the competitor. You have a choice to make. You can either welcome the unexpected business or send the customer back to their usual supplier. The world would tell you that you are a fool for not keeping the customer, but Christ would direct you to send them back to their regular supplier. Jesus asks His disciples the question: "...What are you doing more than others? Even the pagans do that." (Matthew 5:47).

Christians in business are disciples of Jesus first and business people second. As His disciples, they are expected to do more than "the pagans" do. Returning your competitor's lost customer is evidence that you are serious about being different than other business people. It will be a powerful testimony to the business world, if Christians take their responsibility as disciples and their unlimited liability for love seriously, and do "more than others do."

It should be noted that even as Christ calls for us to release to him our rights, he also commissions us to be concerned for the rights of others. We may turn the other cheek when we are struck but we have a responsibility to our neighbor to intervene and prevent injustice. Even as we "walk barefoot" before our Lord as His disciples, we must be concerned that others have "shoes". Jesus violently cleared the temple because it was an offense against a holy God to turn it into a market. (John 2:15)

First Principles in Budgeting for Success

For the Christian business person, it wise to minimize the risks in his business, but he is required to risk all that he has, including his business in his Christian walk. Success in business in terms of the measure of true success, that is, relationship with God and with others, is attained by the Christian businessperson when he walks in an attitude of unconditional surrender to the Lordship of Jesus Christ in his business activity. The following principles will guide the Christian businessperson as he conducts himself as a disciple of Christ in his business and budgets for true success.

1.Count the cost: budget before you build, factor before you fight

Jesus spoke the above parable to His followers so that they might know the cost of being His followers. A businessperson budgets so that he will know the cost of his business plans. Then he will decide whether or not to proceed and how to gather the resources he needs to successfully complete his plans. The same is true in the life of a disciple of Jesus. Christian business people are not only businesspersons, they are also disciples and so they must set aside time in their busy schedule for spiritual discipline. Only through spiritual discipline can the Christian in business establish his faith and be built up in the knowledge of God. Only through spiritual disciplines will he be able to resist the temptations of the world, the deceitfulness of wealth and the spiritual attack of the enemy, Satan. Your real enemy in business is not the competition. It is the devil. Spiritual discipline builds faith and enables the Christian to do battle!

The apostle Peter says in his second epistle "His divine power has given us everything we need for life and godliness through our knowledge of him who called us by his own glory and goodness. Through these he has given us his very great and precious promises, so that through them you may participate in the divine nature and escape the corruption in the world caused by evil desires. For this very reason, make every effort to add to your faith, goodness and to goodness, knowledge and to knowledge, self-control and to self-control, perseverance and to perseverance, godliness and to godliness, brotherly kindness and to brotherly kindness, love. For if you possess these qualities in increasing measure, they will keep you from being ineffective and unproductive in your knowledge of our Lord Jesus Christ."(2 Peter 1:3-8).

By His grace and mercy God has given us the necessary spiritual resources to be successful in our walk with Him. In the arena of business there is much opportunity to do good, to increase in knowledge by reading God's word, to practice self-control; and to be godly, kind and compassionate. However, we must first plan to do so by committing ourselves not only financially in the development of our business, but spiritually in the development of our faith. It requires counting the cost and personal discipline, just as the prudent businessperson does in the adherence to a budget. It means investing our time and resources in that which profits others and us spiritually as well as materially.

Thus it is important for Christian business people to establish devotional routines in their daily life so that they will grow in their faith. The old adage applies: sow a thought, reap an action, sow an action, reap a habit, sow a habit, reap a character. With these thoughts in mind, start a daily routine of bible reading and prayer. After several weeks it will become a habit. Habits give you the momentum to keep it up no matter what pressures you face in business.

Devotional habits build godly character. Character is like a spiritual wall (Nehemiah 6:1) that prevents our spiritual enemy from entering into our lives and keeps us close to God. "Like a city whose walls are broken down is a man who lacks self-control." (Proverbs 25:28)

As we venture out to claim ground in the business world for the Kingdom of God, we will encounter spiritual opposition. The best way to overcome this opposition is to be prepared and to be strong in our spiritual disciplines. "Finally, be strong in the Lord and in his mighty power. Put on the full armour of God so that you can take your stand against the devil's schemes. For our struggle is not against flesh and blood, but against the rulers, against the authorities, against the powers of this dark world and against the spiritual forces of evil in the heavenly realms. (Ephesians 6:10-12)

2. Budget for that which counts

The Christian businessperson must budget for that which counts. In the application of another parable, Jesus states: "I tell you, use worldly wealth to gain friends for yourselves, so that when it is gone, you will be welcomed into eternal dwellings." (Luke 16:9) There are investments that a Christian businessperson can make that will reap eternal benefits, not only for him, but also for others. These benefits come in the form of relationships. Relationship between Christians will last forever whereas worldly wealth will not. Eternal relationship is that which counts and the Christian business person can use his wealth through witness and through ministry to win people to Jesus. The only spiritual ministry that we will not be able to do in heaven is witness to and win the lost. (Luke 16:26) Worldly wealth can be effectively used to witness to and win the lost. Budgeting for success means budgeting for that which counts. The eternal salvation of souls will count forever.

The Christian businessperson can budget for that which counts for eternity. He can do this by demonstrating his love in the use of his wealth for the benefit of others, by investing in ministries that glorify God such as his local church, other Christian ministry, or missionary work. He can also invest in his community to provide education, health care and other social benefits. There should be several line items in the budgets of businesses operated by Christians: tithes (returning a portion of the increase to honor God), offerings (freewill blessings to Christian ministries) and provision for the needy.

John Wesley, the great British revivalist, once said, "Rich Christians are no Christians at all!" He also counselled business people, "to gain all you can, save all you can, and give all you can." He lived his words and died without any money to his name although records showed that he had earned large sums of money during his lifetime. He dedicated himself to live off of 10 percent of his earnings so that he could give 90 percent!²

3. An eternal return is worth a temporal risk

Jesus said, "The kingdom of heaven is like treasure hidden in a field. When a man found it, he hid it again, and then in his joy went and sold all he had and bought that field. "Again, the kingdom of heaven is like a merchant looking for fine pearls. When he found one of great value, he went away and sold everything he had and bought it." (Matthew 13:44-46)

When God reveals to us the eternal riches that are found in His Son Jesus, worldly wealth and business seem pale in comparison. With this in mind, the Christian businessperson will find it easy to take temporary risks to follow Jesus in his businesses. But whatever was to my profit I now consider loss for the sake of Christ. What is more, I consider everything a loss compared to the surpassing greatness of knowing Christ Jesus my Lord, for whose sake I have lost all things. I consider them rubbish, that I may gain Christ and be found in him, not having a righteousness of my own that comes from the law, but that which is through faith in Christ--the righteousness that comes from God and is by faith. (Philippians 3:7-9)

It is well understood that Christians can look forward to a crown in heaven. Sometimes, the good works done on earth are referred to as "jewels" in one's heavenly crown. This may or may not be so. Whatever form one's heavenly treasure or riches take, we know that whatever we store for ourselves in heaven will endure forever and not wear out as earthly riches do. (Matthew 6:19). The purpose of these heavenly riches will not be for us to display or parade. The purpose and reason for accumulating as much heavenly treasure as possible and for having a large and beautifully decorated crown, is so that we can worship Jesus with it. Our heavenly crown is made to cast at his feet. (Revelation 4:10). As a Christian in business, you have the opportunity to worship Jesus with your wealth here on earth and lay up treasure in heaven with which you can worship Him for eternity.

Summary

Jesus requires all of his followers to count the cost of discipleship including Christian business people. Counting the cost means giving up our rights, making a sacrifice in the name of love, and committing ourselves to devotional discipline and to spiritual growth even if it means sacrificing some profit in business activity. The Christian businessperson who counts the cost and follows Jesus will know what really counts -- eternal relationships. He will invest in those activities that will result in eternal benefits even if it means risking the benefits of this life. He will gain a crown of glory with which he can worship Jesus forever.

NOTES:

1. Max DePree. Leadership is an Art. New York: Dell, 1989. DePree quotes Robert Greenleaf from his book Servant Leadership: "Love is an indefinable term, and its manifestations are both subtle and infinite." It has only on "absolute condition: unlimited liability! As soon as one's liability for another is qualified to any degree, love is diminished by that much," (p.38). Quoted on page 95.

2. Charles Edward White. What Wesley practiced and preached about money. In Missions Frontiers. September/October, 1994. Volume 16, Number 9-10.

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