Double entry bookkeeping

Notice the phrases at the end of the verse, “giving and receiving” and “debit and credit”. In no other passage of the Bible do these words appear together in the one phrase. It is hinted in II Corinthians 9:8 but not stated as precisely as here, and of course is clearly taught by Jesus in Luke 6:38. Let me state again that I was never taught this in the first two denominations of which I was a member. The emphasis was always on giving but no mention was ever made about a benefit to be derived by such giving or that God had promised you would be better off. In one of those churches I was told that I could live better on 90% of my income with God’s blessing than to live on 100% without it. They didn’t seem to know I was already blessed with Heaven’s best (Ephesians 1:3)!

The mention of a debit and credit account in Philippians 4:15 in the Amplified reminds me of my first career — accountancy. The translation does fit the passage, because “your account” (KJV) appears in verse 17. The principle of double-entry bookkeeping first appeared at the end of the 13th century, and basically means that for every transaction there has to be two entries: a debit and credit. When both sides are added up they should be equal, and thus errors are reduced to a minimum (though, for example, you can still put an entry on the right side but in the wrong account). In single-entry bookkeeping (such as in your check register or bank statement), only one entry is made, which is why sometimes you have trouble balancing your check register with your bank statement.

From the first book of the Bible onward (“seedtime and harvest”, Genesis 8:22), God always taught giving produces results! And this truth is at the heart of Paul’s Prosperity Plan. Give nothing and you receive nothing — it’s that simple. Yet the interesting point is that God never expects equality in His accounts. He quite clearly states “And God will generously provide all you need. Then you will always have everything you need and plenty left over to share with others” (II Corinthians 9:8 NLT). The incomings will always exceed the outgoings; in business this is called “profit”, in your personal finances this is called being “financial”. You can never outgive God. Thank God it has always been that way.

Even in the great tithing encouragement for Old Testament believers in Malachi 3:10b, God reminded them that He would “… open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.” A floodtide of blessing! A flood occurs when the earth can no longer soak up any more water, so it sits on the surface until it can drain into the sea. Paul does not promote tithing in his writings, but he does strongly encourage proportionate and regular giving — “Upon the first day of the week let every one of you lay by him in store, as God hath prospered him” (I Corinthians 16:2). I’d suggest that you follow Paul’s Prosperity Plan and enjoy the benefits God has promised.

Invest in your future and get your own copy of Four Keys to Prosperity, its an important and beautifully printed small book. And by the way, this is not an appeal for finances but an appeal for faith to be excercised. I’d rather you gave to some other ministry than see this article as a fundraiser.