By Stephen Phinney

One of the verses that shakes my foundation more than most is found in Romans chapter 14:

“So then each one of us will give an account of himself to God” (Romans 14:12 NASB).

Ouch, that “give an account” phrase is what really hurts.  Most of us go through our day just living life according to our own timetable and predetermined way.  Let’s face it; having an accounting system that backs and supports our financial dealings is laborious and time- consuming. We typically don’t believe we have enough energy or time. Having an adequate accounting system is both living proof and a subtle confession. We believe that someday we will be held in account for how we managed what was entrusted to us. 

Did you know that God has an accounting department and system?  It is true!  Check this out:

“Now the rest of the acts of Jehoshaphat, first to last, behold, they are written in the annals of Jehu the son of Hanani, which is recorded in the Book of the Kings of Israel” (2 Chronicles 20:34, NASB).

“May they be blotted out of the book of life And may they not be recorded with the righteous”  (Psalms 69:28, NASB).

“It will come about that he who is left in Zion and remains in Jerusalem will be called holy--everyone who is recorded for life in Jerusalem” (Isaiah 4:3, NASB).

"Nevertheless do not rejoice in this, that the spirits are subject to you, but rejoice that your names are recorded in heaven" (Luke 10:20, NASB).

“For as many as are of the works of the Law are under a curse; for it is written, ‘CURSED IS EVERYONE WHO DOES NOT ABIDE BY ALL THINGS WRITTEN IN THE BOOK OF THE LAW, TO PERFORM THEM’ "  (Galatians 3:10, NASB).

“He who overcomes will thus be clothed in white garments; and I will not erase his name from the book of life, and I will confess his name before My Father and before His angels  (Revelation 3:5, NASB).

"The beast that you saw was, and is not, and is about to come up out of the abyss and go to destruction. And those who dwell on the earth, whose name has not been written in the book of life from the foundation of the world, will wonder when they see the beast, that he was and is not and will come” (Revelation 17:8, NASB).

“And if anyone's name was not found written in the book of life, he was thrown into the lake of fire” (Revelation 20:15, NASB).

“I testify to everyone who hears the words of the prophecy of this book: if anyone adds to them, God will add to him the plagues which are written in this book” (Revelation 22:18, NASB).

"Oh that my words were written! Oh that they were inscribed in a book!”  (Job 19:23, NASB).

The very Bible that you and I study each day is one of God’s accounting books of the lives and testimonies of His children.  All the actions of the just (saved) and unjust (unsaved) are recorded – yes, all of them.  This is why it takes Jesus Christ one thousand years to get through the entire Judgment process of all past, present, and future humans.  His book of deeds will be opened and all will be held in account to every deed committed – good and bad.  The unsaved will be condemned for their list. The born-again children of God will be covered under the blood of the Lamb; although, Christians will still face their moment of recorded sins.  The difference is that Christians are not condemned or sentenced to eternal punishment. 

There are also over 3,000 references of rewards stated in the Old and New Testaments. God seems to make a big deal about recorded sins, deeds, and levels of rewards (“eternal weight of glory” - 2 Cor. 4:17).  God is not promoting works or performance, but rather rewards for those who diligently walk after the Spirit according to His divine will.

God is all about testing those He loves (see James 1:3).  One of the most sobering tests of a man’s character is his attitude and mind-set toward the use of what has been given to him to steward – like money.  Men who are being considered for church or ministry leadership must pass the test of wise and godly money management (see 1 Timothy 3:3).

Character revealed by money management is very important. Christians are constantly warned by the Lord not even to eat a meal with a person who claims to be a so-called Christian, but is actually a manipulating swindler in money matters (see 1 Cor. 5:11).

One of the easiest ways I use to find out if someone is mishandling the Lord’s money is requiring him to show me (their counselor) his financial records.  If he gets defensive when put on the spot regarding accountability for his financial affairs, I know something is up. If that man cannot, or refuses, to produce a record of his funding and material possessions, I automatically withhold my promotion of church management.  Defensiveness is usually a plea of guilt and is a mechanism to keep the confronter at bay.  Therefore, all those with whom you deal who have secret greed in their hearts are most likely going to be your accusers.  The love of money is literally at the root of all evil (see 1 Tim 6:10).  


Most family men do not think in terms of an accounting system.  I can tell you this; the manner in which a man handles his money is the same manner in which he handles his family.  The only men that can hide one from the other are liars.  This is the principle that elders are to use for determining if a man is ready for church management – you look to his finances and family life.  The man should not be groomed for church management until his house and bank account are in order.

The real purpose of household headship is a testing field for leadership within the kingdom of God.  The moment a man manipulates his finances to satisfy self-will, he is to be put at arm’s length and watched carefully.  This man is dangerous to the leadership domain of the kingdom of God. If a man is willing to trash his family for the sake of self-gain, he certainly will use the church for the same reason. 

“He must be one who manages his own household well, keeping his children under control with all dignity (but if a man does not know how to manage his own household, how will he take care of the church of God?), and not a new convert, so that he will not become conceited and fall into the condemnation incurred by the devil”  (1 Timothy 3:4-6, NASB).    


I have always said that the woman is a meter to monitor the flesh level of her husband.  I listen and watch carefully to hearts and voices of women.  They have been blessed with a supernatural ability to predict the downfall of their men.  Their security is in the observation of watching their men handle the checkbook with integrity.

Most men think that women are secure with houses, food, clothing, spending money, and trips to the hair salon.  Even though most women enjoy these things, an average Christian woman will say: “I would rather live in a cardboard box and be debt free than live a mansion with debt up to our ears.”  She needs to see her man monitoring the following:  

1.         Checking Accounts
2.         Savings
3.         Investments
4.         Legal Papers (contracts, leases, birth certificates, wills etc.)
5.         Licenses, Permits
6.         Marriage Certificates
7.         Medical Records
8.         Insurance
9.         Salary and Pension Information
10.       Real Estate Records
11.       Social Security Information
12.       Tax Records
13.       Vehicle Titles
14.       So forth and so on …

Most men can’t even tell you where these items are kept, let alone what the status is on each one.  It is most common for men to leave those things up to “the little woman.”   That might be an OK plan, but the man still needs to know the status of each item and manage an adequate accounting system to monitor these securities. 

Seriously, if a man cannot give immediate account to these items, how can he strategically plan for the future?  God’s system of provision occurs in the cycle of abasing (need) and abounding (abundance). 

“I know how to get along with humble means, and I also know how to live in prosperity; in any and every circumstance I have learned the secret of being filled and going hungry, both of having abundance and suffering need."  (Philippians 4:12, NASB).

It is a man’s responsibility to teach his family how to adjust to these varying conditions with wise planning and preparation.  He needs to put aside every penny, nickel, and dime to save for a future drought or challenge.

“On the first day of every week each one of you is to put aside and save, as he may prosper, so that no collections be made when I come” (1 Corinthians 16:2, NASB).

Planning ahead is critical and absolutely necessary in God’s miraculous system of accounting.  In fact, he gave us ants as a natural demonstration of this life principle and command.

“Go to the ant, O sluggard, observe her ways and be wise, which, having no chief, officer or ruler, prepares her food in the summer and gathers her provision in the harvest”  (Proverbs 6:6-8, NASB).

If you were encouraged by our ministry, please consider helping us cover our cost: DONATE