In the business world, working capital is the resource that keeps operations moving—cash flow, receivables, and available funds used daily to sustain growth. Without working capital, even a promising organization will eventually stall. The North American Division (NAD) church working policy prescribes a six-month reserve requirement so that organizations are prepared with sufficient resources to cover operational expenses during unfavorable financial times.

As reflected in the recent six-year trend of the Montana Conference of Seventh-day Adventists, the working capital rate has consistently remained above the six-month church working policy requirement. This indicates strength and stability to sustain the ongoing ministry of providing quality nurturing programs to local churches and advancing kingdom building. We praise God for this positive indicator, which reflects strong stewardship, faithfulness, and the consistent support of our church members.

The apostle Paul reminds the believers: “Moreover it is required in stewards, that a man be found faithful” (1 Corinthians 4:2). In God’s economy, however, He has entrusted us with another kind of working capital—not only money, but time, talents, influence, health, opportunities, and spiritual gifts. These are heaven’s resources placed in our hands to advance His mission on earth.

Let me encourage everyone to reflect on the following three spiritual principles of divine working capital.

1. God Is the Owner; We Are the Stewards

The Scriptures declare: “The silver is mine, and the gold is mine, saith the Lord of hosts” (Haggai 2:8). Everything ultimately belongs to God. We may hold title deeds, manage accounts, or oversee budgets, but in reality, we are caretakers of what He has entrusted to us. Our income, abilities, and possessions are temporary assignments.

Ellen G. White writes in Counsels to Parents, Teachers, and Students, p. 302: “Money is a trust from God. It is not ours to expend merely for the gratification of pride or ambition.” Understanding ownership transforms attitude. When we recognize that everything belongs to God, gratitude replaces pride, and responsibility replaces selfishness. We no longer ask, “How much of my money shall I give to God?” Instead, we ask, “How much of God’s resources shall I faithfully manage for His glory?”

2. Faithfulness Determines Growth

In the parable of the talents (Matthew 25:14–30), we learn that the master entrusted different amounts to each servant. He did not require equal results—but He did require faithfulness. The servants who invested their capital produced increase. The servant who buried his talent experienced loss. The lesson is clear: working capital must be active, not idle. When we faithfully return tithe, give offerings, support mission initiatives, and use our talents in ministry, God multiplies the results far beyond our calculations. Heaven does not measure the amount—it measures faithfulness. Growth follows obedience. Increase follows trust.

3. Stewardship Reflects the Heart

Jesus teaches and declares: “For where your treasure is, there will your heart be also” (Matthew 6:21). Stewardship is not merely a financial principle—it is a spiritual barometer. The way we manage our resources reveals where our loyalty lies. The foundational working capital in business reflects an organization’s financial health while the working capital in spiritual life reflects heart condition.

In Matthew 25:1–13, the Parable of the Ten Virgins illustrates this truth. Ten virgins waited for the bridegroom. Five were wise and brought extra oil for their lamps. Five were foolish: they didn’t bring any extra oil. At midnight the cry rang out: “Behold, the bridegroom cometh!” The wise were ready—their lamps were burning. The foolish hurried to borrow oil, but it was too late. The difference was preparation. The foolish virgins had outward religion but lacked inward supply. They had appearance but not endurance.

So with giving: when Christ reigns in the heart, faithfulness flows naturally. Giving becomes worship. Service becomes privilege. Management becomes ministry.

Finally, in business, weak working capital leads to instability and crisis. In spiritual life, neglected stewardship leads to decline. But faithful stewardship brings stability, growth, and eternal reward. As we reflect on the encouraging financial strength of the Montana Conference of Seventh-day Adventists, may we also examine our personal stewardship. Let us recommit our working capital—our time, talents, resources, influence, and spiritual gifts—to God’s service. May we one day hear the words: “Well done, thou good and faithful servant” (Matthew 25:21). 

It is our prayer that each of us be found faithful stewards until the Master returns.