89. Christian giving is Christian worship. No test of Christian character is so accurate or severe as the motive and method of giving. Giving is a Christian grace, and the Sunday-school is the best place to cultivate it. The Sunday-school should be the "West Point" of the church, in this as in other things. Since the Sunday-school is a church service, the church is evidently responsible for its maintenance and support. It does not follow, however, that the church should pour into the Sunday-school all the money it needs, nor that the Sunday-school should give away all the money it raises.

90. The Financial Board.—There is in many a church, and should be in every one, a board having the special care of the finances of the Sunday-school. This board should be composed of certain officials in both the church and the Sunday-school, so that their action may be wise and intelligent. Certainly the pastor, superintendent, church treasurer, and school treasurer should be members of this board. They should be empowered to carry out the financial policy of the school, direct in all matters of financial detail, audit all bills, and see that these are promptly paid, so the good credit of the school may be maintained.

91. The Budget.—At the beginning of each year a carefully prepared budget should be presented by the Financial Board, indicating how much money the school will be asked to raise, and what proportion of it should be used for benevolences, church support, school expenses, etc. A liberal allowance should be made for unexpected expenditures that cannot be foreseen. The budget should be printed, so that each member may have a copy. If satisfactory, the budget may be accepted by the school, by vote, as an indication of its loyalty to the board and to the church.

92. Right Motives in Giving.—All giving should be "as unto the Lord." The scholars should be taught that we are all stewards, and that everything we have belongs to God. Sunday-schools properly imbued with right motives in giving to-day mean churches aflame with financial and spiritual power to-morrow. When the motive is right, giving is a means of Christian growth. Love is the only worthy motive; giving is the test of love. You can give without loving, but you cannot love without giving; God so loved the World that he gave his only son. Without love, there is no joy in giving. Without joy in giving, we cannot please him; "God loveth a cheerful giver." No deeper joy ever comes to the Christian heart than the joy of right giving. Jesus said, "It is more blessed to give than to receive." Every Sunday-school should be taught this truth, and taught why it is truth.

93. Right Methods in Giving.—Every member of the school should be asked to contribute a certain amount regularly each Sunday, making up the same in cases of absence. This amount should be decided upon by the scholar in conference with his parents or the teacher, unless the scholar earns his own money. Avoid spasmodic efforts in raising money. In the end, the effect on the school is not good, and the results are not satisfactory. Every member should be urged to give something, no matter how small. The sum given should be in proportion to the ability to give, and not gauged by what others do. One of the safest foundations that can be laid for the development of Christian character and a happy life is to fix in youth the habit of regular, systematic, intelligent giving. Small, dated envelopes for each scholar, one for each Sunday, stating the purpose for which the money is used, generally insure larger offerings and greater satisfaction to the givers. Do not gather the offering during the singing or during any other feature of the service. Dignify it by giving it a place and time. Offer a prayer over it before passing it to the treasury.

94. How to Use the Money.—The larger share of the money contributed by a Sunday-school ought, if possible, to be devoted to missionary work and benevolences. A certain proportion of the money should be passed over to the church treasury, so that every member of the school may know that he is helping to support the church, and feel that the church's pastor is his pastor. A certain portion of the money should be used for the expenses of the school. This will teach economy and independence. The proper division of these funds will not be the same in all cases, but should be determined by the Financial Board, in view of the local conditions and needs.

95. Records and Reports.—No account should be kept of the money given by any member, but only of the fact of giving. Thus may be avoided the appeal to the pride of the well-to-do, and the envy of the very poor. The report for each Sunday should show how many givers and how many omitters there are in each department or class and in the whole school. Mentioning the departments or classes having no omitters will stimulate other departments and classes to seek that distinction. A blackboard properly ruled so that nothing need be done but put in the figures, can be made to show this in a manner that will not be forgotten, and it will be a good object-lesson to the whole school. Frequent reports should be made to the entire school as to the use that is made of the money. Printed statements should be issued, if possible, with full, detailed report of all funds received and expended, which the scholars may take home to their parents. The more thoroughly the school and the home are kept informed as to these financial operations, the more generous and intelligent will be the giving.

Test Questions

1. How should the Financial Board be made up, and what are its duties?

2. What is the true motive for giving?