Scripture: (Josh 18:4-6 NKJV)  "Pick out from among you three men for each tribe, and I will send them; they shall rise and go through the land, survey it according to their inheritance, and come back to me. {5} "And they shall divide it into seven parts. Judah shall remain in their territory on the south, and the house of Joseph shall remain in their territory on the north. {6} "You shall therefore survey the land in seven parts and bring the survey here to me, that I may cast lots for you here before the LORD our God.

Observation: As Joshua nears the end of his life, he wants to ensure that the land is conquered and settled properly, so he send men from every tribe to survey the land and then to divide it among the remaining tribes yet to be settled.

Application: Joshua was a very conscientious leader and wanted to make sure everything was done properly before his death.  I think as Christians we must be careful with all our accounting, that we do things rightly, justly, and correctly.  I’m thinking of at least a few areas:
1. Tithes and offerings.  As much as we need to do things legally in this world, so much more with God.  The tithe is ten percent of all our income and it belongs to God.  In addition to the tithe, God expects us to be generous and give an additional amount of offerings.
2. Taxes.  As much as we may dislike paying taxes, it is those funds that for the most part take care of the expenses of our country, state, city, or community where we live.  We benefit from the taxes we pay and what others pay as well.  We must be careful that taxes are paid properly and that we do everything legally.
3.  Make sure the accounting of our funds is done carefully.  We should make sure to reconcile the checking and savings accounts every month to make we have what we believe we do and not overdraw our accounts.
4. Budgeting is important to control our expenditures and save for future needs of the household.

We may not be accountants of hold a masters in business administration (MBA); however, simple accounting of our funds can save us a lot of headaches and will help us be faithful with the means God provides us for our sustenance.

A Prayer You May Say: Father, help us to be faithful in our accounting of Your gifts and to remember You first of all as we manage these funds.

Used by permission of Adventist Family Ministries, North American Division of Seventh-day Adventists.