Church budgets are based on faith and the work of the Holy Spirit as much as they are on math and organizational objectives. That adds a certain supernatural element to church budgeting that drives most pastors and volunteers absolutely nuts while God and His angels (I’m sure) smile at us. In Luke 14:28 Jesus says to the great crowds who are following him that they must “count the cost.” Now here, I don’t think this is divine instruction for how to do a church budget. This is addressing something we do before we do any church budgeting or any work for the Lord. This cost has to do with our heart and our dedication to God as we work in His Kingdom.
