a church budget is a spiritual tool with spiritual aims. A church budget has spiritual value when we get it right and does spiritual harm when we get it wrong. As a result, seeing a church’s budget merely, or even primarily, as a financial tool grossly underestimates what it is. A wealthy gentleman asked my church’s senior pastor to lunch shortly after he began his ministry. He began the meeting with an intriguing proposition. “I’ll make the same deal with you as I did with the previous pastors: