A problem common to most Christian Churches is the money problem. How to get it, manage it, and spend it, are questions that receive both too much attention and not enough. The Parson is not trained as a financier or business man, yet he is often expected to act as if he were. Many laymen have scant insight into the true nature of Christian stewardship and so manage church finances in an entirely secular fashion. This study by Dr. David Holt, II seeks to fill this gap by writing a spiritually oriented source book as a contribution to ""sound stewardship literature based on a Biblical understanding of Divine ownership and the resultant cosmic relationship of God's men to God's property"". The result is a study toward the Christianizing of Church finance which, if used and heeded, could be a boon to clergy and laity alike. It is a book not only of theory but of practical detail, -- one which every church board should read and heed.