So far as I know, no one has yet attempted a separate field of study devoted to unpacking the systematic theology of the Holy Scripture on the centrally important topic of strategic (wise and principled) charity. This is Charitology (say "kar it TALL uh gee") -- Paul the apostle names this the most important of all Christian virtues in 1 Corinthians 13. The Greek word, "Charitas" slightly elongates and modifies "Charis," the Koine term for "grace." Both have to do with kindness expressed by one person toward another who has done nothing to merit the kindness.
Why the Westminister Confession of Faith has no comprehensive chapters on faith [It has one on saving faith, but leaves much unsaid], hope, charity, wisdom, and the like (the greater virtues) I am unsure. But I am sure this needs a remedy.
The theology of the Shorter and Larger catechisms regarding the ninth commandment (and in a few other places) treats the subject, again very helpfully, but will not tell us about the proper relations between wise investing and charitable mechanisms one might employ, and of which the Word approves. And much more could be said as well. Much has changed since 1648. And we need updated confessional standards that retain what gains the Puritan fathers afford us, while pressing forward with biblical analyses of what they left undone, and of new developments since their time that influence the theology of charity found in the holy Scripture. They knew of commonstock, for instance, (since before the Mayflower landed at Plymouth Rock in 1620), but said nothing (for example) of using it as a mechanism for charitable giving, or of estate planning that might include stocks and bonds donated to charitable causes.
But the Bible has plenty to say on this topic, which could and should recieve a neat summary formulation as a sectional subheading in a chapter (or three) covering charitology. We need not say everything on a topic, but should bequeath to our ecclesiastical and cultural heirs a systematic understanding of the basics, in all core areas of the greater virtues, at the very least. The Proverbs of Kings, for instance, requires estate planning. For "a good man leaves an inheritance for his children's children."
Some of the factors involved in considering the development of Charitology would be these:
1) The proper and improper motives for charity
2) The proper and improper recipients targeted for charitable giving
The Bible says, for instance, we must not subsidize false teachers or those who deliberately mislead others (charlatans), and that we must not give to the rich. An interesting exception to this rule is found in the giving of gifts to kings and queens. Solomon's example, both of giving to them and receiving from them, finds it exceptional status rooted in the biblical concept of the covenant.
In giving to a king, one actually aids and abets the welfare of the entire nation represented by the monarch, since it is properly expected that he will take great pains to see to it that both wisdom and mercy (the Church and its intended beneficiaries) prosper within his domain. So when Solomon gave funds to the royal visitors he knew, he sent them home with wisdom to govern well, and funds to help them do it.
This comes in two forms in the Scripture. First, we see that King David virtually empties his own personal treasury to fund the building of the Temple, and secondly, we see that King Josiah sets the House of the Lord in order (with much approval from the Bible itself). The Bible, in other words, expects kings to fund the Church more than others (as the chief example of domestic charity) from their own personal assets; and it expects them to set the national Church in order in the royal capacity as chief executive officer of the nation (or as we say, commander-in-chief).
The Bible refers to this demeanor as "largeness of heart," an essential (perhaps the main) component of wisdom as described in the Word. Only mercy qualifies as more important. But wisdom does all things discreetly and with skill, not haphardardly, or inefficiently (whenever possible). So Charitology concerns itself with strategic or skilled giving, not merely with attempting to subsidize those who need it with surplus funds.
3) The proper and improper means for charitable giving.
One should not give money to a questionable organization for a good cause, and probably should not give money to a church which has no confession of faith publicly expressed. If you are unsure what they believe, or if they cannot be held accountable to those beliefs by putting it in writing, you should reconsider and look for a better way to give.
4) The proper and improper goals for giving.
Proper goals would include the advancement of merciful causes -- like providing for medical care or the basic needs of the poorest (third world countries make especially proper objects of charity here), the promotion of the law and Gospel of Jesus Christ -- again among the poor (recall that when John the Baptizer questioned whether Jesus was the Messiah, that Christ directed John's attention to his credentials -- which included the fact that the poor provided the special object of his pastoral and kerygmatic affections). Third, the promotion of wisdom -- not merely, but not less than "education" -- also provides a legitimate aim for charitable giving.
5) The most efficient strategies for giving.
This part will get a little more technical, because it involves necessarily knowing how to grow, manage and distribute the funds given for the purpose of donation.
This would consider long versus short-term giving, saving and investing, trusts, foundations and other devices which may be skillfully employed to increase the amount given over longer periods, and to minimize the tax consequences of so doing. We do not wish to give what is holy -- money set aside for the poor and ignorant (for those who have not heard the gospel are desperately ignorant) is holy to the Lord -- to Uncle Sam. He is rich and does not need your money. If he has more debt that assets, it is because He needs money management skills desperately.
It is no secret -- since the numbers tell the story in public already -- that the United States of America sports the worst money managers in the history of mankind, having managed the singularly largest trade deficit in history, inside 40 years. The U.S. actually ran budget SURPLUSES annually until the 1960's, not including some of the war years (Civil War, WW I and II, etc). By that era is long gone, since bureaucrats have become addicted to spending beyond their means (maxing out the credit cards and going back for more), and have no structural incentive to do otherwise.
So far - though I freely admit more research needs to be done -- I believe that a skilled combination of several kinds of charitable devices would best accomplish the proper biblical goals for charity -- at least in the U.S.A. International vehicles offer some of the best options.
The Charitable Trust consists of various kinds available. These include Charitable Remainder Trusts, Charitable Legacy Trusts and a few others. Each is a variation on similar themes, and may be attenuated to one's particular charity goals.
Foundations offer extreme versatility, offering the ability to simply "write a check" aimed at whichever charity one fancies. One need not name the targeted charity in advance, for regular giving. You could in prinicple sponsor as many charities as you like this way, featuring a different one each month or quarter. With trusts, you name the charities (usually two of them, where one can be your own family, and the other a legally recognized "formal charity" -- a church, or other non-profit organization.
This aspect of strategic giving will -- utilizing efficient mechanisms to accomplish more giving with the same funds (efficient charity) -- will need require special attention within the domain of charitology proper.
Other important questions native to the topic, include --
1) When and which types of sacrificial giving are authorized in the Word (giving that may injure your own ability to provide for yourself in the short term)??
2) Charitable loans which bear no interest rate (According to the Word, charitable loans which require interest of the poorest commit the sin of usury, or "crushing the poor." This is the sin of groups such as welfare agencies and child support services.
3) How are funds RECEIEVED from donors to be managed and distributed. Sometimes agencies and organizations receive gifts, and these must treat differently money that is holy than money which is common. What are the specific requirements for managing such resources in the Word of God?
Money which is holy is that given to promote the essentials for life -- basic human necessities. Such donations would include money given for lawful means by which to lobby against or shut down abortion clinics (These are merely slaughter houses), to defend one's country from hostile invading forces, to feed the hungry, cloth the naked, and provide medical care to the ill or injured (like the "Good Samaritan" in the Scripture), and other comparable and worthy causes approved in the Word of God.
Such funds are holy to the Lord, and require special care according to the prinicples specified in the Law, Psalms, Prophets, and in the Newer Testament.
Conclusion: As with all biblical subjects, to understand charitology properly we must adopt a systematic (or canonical) and redemptive-historical approach to understanding the true nature, and proper functions and scope of biblical charity. Once developed from its inception in Genesis, through the Pentateuch, and then the rest of Scripture, it will become progressively obvious how needful and utterly distinct a (uniquely "Christian") discipline this will turn out to be.
The implicates of the teachings of the Bible on this topic must be studied as well, meaning that this field could also incur great benefits from the development of a specifically "canonical" logical system -- like all areas of systematic theology.
Other areas touched upon would probably have the expected Greek names -- the study of faith ("Pistology"), the study of wisdom ("Sophology") and the like. These could each likewise -- at least at the beginning -- divide naturally into the five sections covering their 1) Nature 2) objects, or scope 3) Goal (purpose) 4) Motive 5) Standard - the principles taught in the Bible most relevant to the topic at hand
If applicable, one might (as with Charity) also consider the unique strategies involved in studying and/or promoting the virtue under consideration. Finally, the results of these studies should be codified confessionally, each with their own chapter in the confession which displays the appropriate biblical teachings on these topics.
Even those with no silver or gold to give can still help build the Church by offering a systematic and accurate understanding of that which God blesses, and how to seek it skillfully, as the Westminster Confession already does so well on the topics it covers. But the "energizer mandate" is still in effect. We must "keep going." For the Word of God has much more to say, and we have a great deal more listening to accomplish. Each topic not yet covered by traditional systematic theologies (confessional or otherwise) still awaits its turn to be set in order.
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