It was Martin Luther who said, "There are three conversions a person needs to experience: The conversion of the head, the conversion of the heart, and the conversion of the pocketbook."

It is worth noting that money is such an important topic in the Bible that it is the main subject of nearly half of the parables Jesus told. In addition, one in every seven verses in the New Testament deals with this topic. The Bible offers 500 verses on prayer, fewer than 500 verses on faith, and more than 2,000 verses on money.

In fact, 15 percent of everything Jesus ever taught was on the topic of money and possessions-more than His teachings on heaven and hell combined.

Why such an emphasis on money and possessions? There is a fundamental connection between our spiritual lives and how we think about and handle money.

When Zaccheus the tax collector converted, he wanted to right his wrongs. He declared to Jesus that he would give half his possessions to the poor and would pay back four times the amount he had overcharged anyone on their taxes. Zacchaeus' encounter with Christ affected every aspect of his life, including his pocketbook.

We might recoil from any teaching on money, because such teaching is sometimes abused and used for personal gain. But we need to get a proper biblical perspective on this important subject. Let's consider the words of Jesus in Matthew 6:

"Take heed that you do not do your charitable deeds before men, to be seen by them. Otherwise you have no reward from your Father in heaven. Therefore, when you do a charitable deed, do not sound a trumpet before you as the hypocrites do in the synagogues and in the streets, that they may have glory from men. Assuredly, I say to you, they have their reward. But when you do a charitable deed, do not let your left hand know what your right hand is doing, that your charitable deed may be in secret; and your Father who sees in secret will Himself reward you openly." (Matthew 6:1-4 NKJV).

In other words, the heart of the matter is a matter of the heart. Over and over again, our Lord comes back to motive, and He addresses it here when He speaks of giving.