The ERS- Eternal Revenue Service
Mt. 6:19-21

Intro: We all know about the IRS: Internal Revenue Service. Usually when we think about it, they are not the most enjoyable thoughts. There’s just something about giving money to the government when you know what they will do with it: just what we would have done with it, waste it!
Maybe you’ve heard of the New Short Tax Form; it has only 3 lines:
1) What was your income this year? 2) How much do you still have from line 1?
3) Send in amount on line 2.
Not too surprisingly, God has a totally different perspective on revenue than we or our government have; a different perspective on money and material things; on “treasures.”

I. God Judges Riches by the Spiritual- not the Earthly.

In the above text, we are told not to lay up treasures or riches on the earth for material things deteriorate and decay. Things that one time were valuable on earth, precious,costly,; they RUST and come to Ruin. Things that were held dear and treasured immensely have been stolen by thieves and never recovered. These things have even been lost at times by negligence and carelessness on our part.
Jesus instructs us to lay up spiritual riches- treasures in heaven- wealth that cannot be stolen by thieves and will not be lost by carelessness- valuables that will not Rust away- will not deteriorate or decay. Jesus reminded us in verses following our text that we are not to worry ourselves sick over food, drink, or clothing. He cares for the birds- He cares for the flowers- He cares for the grass of the field and he cares for us. Luke 12:6 Are not five sparrows sold for two farthings, and not one of them is forgotten before God? 7 But even the very hairs of your head are all numbered. Fear not therefore: ye are of more value than many sparrows.
2 farthings= 7 Cents for 5 sparrows yet God takes notice of them!
Jesus summed up his teaching on spiritual treasure in Mt.6 with this very familiar and very important verse- BUT (instead of seeking earthly riches) Seek ye First the kingdom of God and his righteousness- and all these things shall be added unto you.”
The IRS wants to know about your earthly revenue: Wages, tips, self employment income, retirement income, interest earned, income from farming or rental houses. They want to know about your financial withholdings & quarterly payments.
The ERS wants to know about your spiritual revenue: Are you Saved? Are you filled with the HG? Do you study the Word of God? Do you live a holy life? Is your mind pure? Do you have sanctified attitudes? A modest appearance? Are you faithful to church? Do you pray consistently? Is your light shining out to those around you? Are you in the words of James 2:5, Rich in good works?

I. God Judges Riches by the Eternal- not the Temporal.

In Luke 12 we read of a man who cared only for riches that were temporal and cared nothing for riches that were Eternal. He had so many temporal riches that he had to build bigger barns to hold it all. He was thrilled and cried out, “I will say to my soul, Soul, thou hast much goods laid up for many years; take thine ease, eat, drink, and be merry.” The man was drunk with success; congratulating himself on being such a brilliant man. THEN God spoke to him and called him a FOOL. WHY? Because he foolishly mistook his body for his soul. The goods he laid up would be of benefit for the body, but of no value whatsoever for the soul- AND= IT is our Soul that God requires. The body is left behind in death to await the resurrection, but the soul of man goes either to Heaven or Hell depending on whether or not it was Washed in the blood of Jesus Christ and Saved from Sin.
He is Known as the RICH Fool, but he was Really a Poor Fool!
1 John 2:15 Love not the world, neither the things that are in the world. If any man love the world, the love of the Father is not in him.16 For all that is in the world, the lust of the flesh, and the lust of the eyes, and the pride of life, is not of the Father, but is of the world.
17 And the world passeth away, and the lust thereof: but he that doeth the will of God abideth for ever.

III. God Judges Riches not by What you Have, but by What you Give.

In Mark 12 we read where Jesus sat by the offering box and watched people putting in their offerings. A widow woman put in two mites, (a farthing- 3.5 cents- enough to buy 2 sparrows) and Jesus said that she put in more than those who “cast in much.” Verse 43 “this poor widow hath cast in more than all they which have cast into the treasury for all they did cast in of their abundance, but she of her want (Lack, Little) did cast in all that she had.”
So a “Rich” Offering is not determined by how much is given, but by how much is left.
1 Tim. 6:6 But godliness with contentment is great gain.7 For we brought nothing into this world, and it is certain we can carry nothing out.8 And having food and raiment let us be therewith content.9 But they that will be rich fall into temptation and a snare, and into many foolish and hurtful lusts, which drown men in destruction and perdition.10 For the love of money is the root of all evil: which while some coveted after, they have erred from the faith, and pierced themselves through with many sorrows.11 But thou, O man of God, flee these things; and follow after righteousness, godliness, faith, love, patience, meekness. Verse 17- Charge them that are rich in this world, that they be not highminded, nor trust in uncertain riches, but in the living God, who giveth us richly all things to enjoy;
Proverbs 8:18 Riches and honor are with me; yea, durable riches and righteousness.19 My fruit is better than gold, yea, than fine gold; and my revenue than choice silver.

WELL, How are you doing according to the ERS? You had better be careful, You ARE going to be Audited!