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Connection
REFLECTIONS
Heaven and Hell, Really?
42
PRESBYTERIAN
WINTER 2021
presbyterian.ca
   By Charles H. Diltz, St. Andrew’s Presbyterian Church in Toronto, Ont.
What is the origin and meaning of these two words, heaven and hell, for us today?
The answer to the first question is easily found: both words derive from the Anglo-Saxon language. However, the reply to the second query is next to impossible because the Anglo-Sax- ons didn’t leave complete definitions of what the words meant to them. We have surface-level definitions: heaven comes from heofan which means a meadow, and by extension, a pleas- ant place. The word hell comes from a verb, hel, meaning to cover or hide. A good example using this root is the word “helmet” (helmit). But it’s diffi- cult to explain how these words came
to signify the afterlife or anything in- volving our current understanding of the word hell.
Both Christianity and Judaism sprang out of the monotheistic ideas and practices of the Hebrews and Israelites. Did they have a concept of either heaven or hell? No, they did not, and those concepts evolved in
FINANCE
Judaism over time.
Anyone familiar with the King
James Version (KJV) or the New Revised Standard Version (NRSV) of the Bible will be accustomed to reading the word heaven in the Old Testament. In fact, the word heaven appears in some form approximately 392 times in English translations of the Old Testament, in its singu- lar form, which would suggest that heaven is a specific place. The prob- lem is that, in Hebrew, the word is in the plural, namely: heavens. So, what are we to conclude?
There are at least two points to be made from this. One is that the translators of the Old Testament into English showed their bias by not staying with the Hebrew heavens (plural) and, thereby, introducing the concept that heaven is a place. The other is that the Hebrew peoples did not conceive of a place called heaven. Rather, the idea evolved in different forms over time and in dif- ferent places.
Some came to believe that the
body went into a tomb, cave, or grave, while the soul went into a very deep pit, where it joined with the souls of the departed from all over the world to await the Day of Judgement, which would herald the healing of God’s creation and the ful- fillment of the Kingdom of God. The word in Hebrew for this pit is Sheol, mistranslated in the Old Testament of the KJV as either the grave, pit or hell, but used consistently in the English version of the NRSV, with a note referring to it as “the abode of the dead.”
There are about 750 Dead Sea Scrolls, or fragments thereof, which were found in 11 caves near the Dead Sea between the years 1946– 1956, having been hidden from the Romans probably circa 68 A.D. at the beginning of the Jewish War. Some 223 Scrolls of the Old Tes- tament, except the Book of Esther, comprise numerous copies of the books of the Old Testament, which provide the basis for another 249
Continued on page 43
 And the Survey Says...
 By Karen Plater with Jim MacDonald, Stewardship & Planned Giving
Good financial management is part of congregational stewardship. Re- search has shown that people are more likely to give to a congrega- tion when there are multiple ways to contribute and when they know what is happening with the gifts they give. These days there are excellent computer programs that can help congregations manage the many ways people give (cash, envelopes, pre-authorized remittances, online giving, terminals) and report on what the gifts are accomplishing.
In the spring of 2021, The Pres- byterian Church in Canada surveyed congregations to find out which soft- ware products they were using to track donations and for accounting purposes. More than 400 churches responded.
The treasurer’s ability to issue receipts and prepare financial state- ments, which meet the needs of the congregation in a timely and accurate manner, is the determining factor of how information about gifts and ac- counts are kept. In the survey, nine percent of respondents indicated that they are still using manual systems for accounting software, while 12% are using manual systems to track dona- tions. If a manual system is working for the congregation, there is no re-
quirement to switch; however, good software can save hours of work on reconciling accounts, preparing the variety of repor ts a congregation needs and connecting with donors.
Dedicated donation software not only issues receipts, it helps congre- gations understand how people give, as well as communicates thank-yous and updates. Accounting software helps treasurers and bookkeepers track income and expenses and will also prepare financial statements, which can be used to generate re- ports for members, governments, banking institutions and the PCC’s statistical report. As well as keeping accurate books, congregations can use their accounting software to help them construct a narrative budget that tells their story and connects dollar amounts with their mission.
These days there are many soft- ware options for congregations to choose from. Some software pro- grams are hosted fully online, while others have desktop programs that can be downloaded and installed on a network, where the data can be shared between computers. While some con- gregations are using the same soft- ware for accounting and donations, others use two separate systems. Congregations also repor ted using church management systems, such as Breeze, Realm, ServantKeeper, PushPay and Planning Center. These
programs not only manage church giving but also every aspect of church life, including membership data, chil- dren’s check-in, and event, small- group and volunteer management, along with automated workflows and dashboards. This kind of sophistica- tion requires training and time to run reports and analyze information, so they tend to serve larger churches. However, smaller congregations with people adept in technology may find it helpful for the work hours they save.
An updated chart of the various types of software is available online in the Treasurer’s Handbook at pres- byterian.ca/finance.
The most popular accounting tools were Excel (used by 21% of respond- ing congregations) and Simply Ac- counting (used by 20%). Simply Ac- counting has now been replaced by Sage 50, though a cheaper version called Sage Accounting (currently being used by 3.5% of congrega- tions) is able to serve most congre- gations. Quicken is used by 7% of respondents, while PowerChurch is used by 6%.
Donation Software by Coopersoft, used by 14% of congregations to track gifts, and OfferingHelper.com, used by 1% of congregations are two Canadian companies that received high praise in the survey, even among smaller churches. Donarius.com and ChurchWatch.com were two other
options used by 7% and 4% of con- gregations respectively. More than 11% of congregations surveyed use PowerChurch Plus, which includes accounting, donation, event, mem- bership and record keeping, as well as equipment/library inventory mod- ules, all for one price. However, it is an American company and does not offer a Canadian payroll module.
The PCC doesn’t endorse any spe- cific software and congregations are free to select software to suit their own diverse requirements. In choos- ing an option, congregations should consider the size of their budget and the number of donors, and then look at the cost, reporting capacities and compatibility with other programs, along with the ability to customize, when considering their needs.
Software Complements Other Stewardship Practices
While sound operational management helps people feel confident that their gifts are participating in God’s mis- sion, it isn’t the only thing that encour- ages people to give to the church. Congregations with higher per capital
giving provide oppor tunities for spir- itual growth and to engage in mission; they involve many people in leader- ship roles; are active in social justice work; incorporate stewardship into worship; and have intentional stew- ardship education programs. In fact, in her 2009 doctoral thesis, Barbara Fuller ton found that congregations who neglected stewardship education and integrating stewardship into wor- ship can experience decreased giv- ing, even if they had good operational management.
Read more about congregations with strong financial gifts in Bar- bara Fullerton’s 2009 doctoral the- sis Growing Generosity: Identity as Stewards in The United Church of Canada (Washington, D.C.: Wes- ley Theological Seminary) and visit presbyterian.ca/growing-generosity.
To talk about financial stewardship for your congregation, including how to develop a stewardship plan or implement online giving opportuni- ties, contact Stewardship & Planned Giving. For questions about best ac- counting practices, contact Financial Services at 1-800-619-7301.



























































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