David Hanson, the pastor at Grace (State College, Pa.) RPC, was an accountant back in the days when, as he says, Pluto was a planet. Accounting is a curious preparation for the ministry, but Pastor Hanson has found plenty of ways to use his professional knowledge in his present work.

Hanson studied accounting as an undergraduate at Purdue University and took a job with a CPA firm after graduation as a tax consultant. This allowed him to save for graduate studies in theology at the Reformed Presbyterian Theological Seminary in Pittsburgh, Pa.

He still uses the skills he learned in college and in those early years of practicing accounting. Of course, he can advise the deacons on insurance policies and the session on tax issues. He can counsel with young married folks about their financial planning and talk to older people about the problems of trying to maintain large homes more suitable for growing families than for their increasingly restricted lifestyles. Since he loves accounting, he finds many practical means for using this talent. As one of the few people, living or dead, who has ever found delight in filling out tax forms, he is in great demand in the spring.

More interesting have been Pastor Hanson’s theological uses of his knowledge and insight. Right now, he is preaching an extended series on the gospel according to Matthew. That taxcollector- turned-disciple used frequent references to money issues. Hanson noted in his thesis at seminary that Matthew is never really identified as the author of the gospel. Nonetheless, one internal clue that the book does leave us with is its interest in and precision regarding references to money. “The book of Matthew uses at least 10 different terms for money a total of 43 different times….In contrast to this, the rest of the gospels combined only make reference to money 18 times, using 5 different words. Furthermore, Matthew uses 6 words for money…which do not appear in any other gospel, whereas the other gospels us only one word…describing money which does not appear in Matthew.” Although this precision in financial matters does not conclusively prove that the tax collector was the author, it does seem to reflect a mindset and expertise of the author that would “lend credence to claiming a tax collector as the author” (David Hanson, An Exegesis Paper on Matthew 6:14, 15).

In some cases, the technical aspects of the dialogue are difficult for the layperson to understand. What, for example, was the trickery that the Pharisees used to defraud their own parents? Pastor Hanson can explain this abuse of the concept of Corban (Mark 7:11) with great clarity. He shows how these hypocrites followed the letter of the law, transferring their money to the temple, and then moving it back to their own accounts, bypassing their obligation to honor and care for their parents. Thus, as Jesus charges, “Laying aside the commandment of God, ye hold the tradition of men” (Mark 7:8). Moses commanded that we honor our father and our mother, but these sinners pretended they were giving their money to God (as Corban) and were therefore free of the commandment—“ making the word of God of none effect through your tradition.” It takes an accountant to follow this devious shifting of funds by those who evade the spirit of the law while following the letter of it.

One Lord’s Day recently, our pastor unpacked Matthew 17:24-27 for us, explaining the tribute money required in Exodus 30:11 for the temple tax. This half shekel that was required of all Israelites as payment to the Lord, regardless of their income or status, allowed them to be counted among the people of God. My husband was happy to see this as a “flat tax,” but Pastor Hanson noted that it was even better than a flat tax, since it was a set amount. The tithe is more akin to the concept of the flat tax. The concept of equality among the people of God is at the root of this requirement, which was also required for “ransom.”

This satisfaction of the debt we owe to God becomes a question that the disciples put to Jesus in Matthew 17. Jesus explains to Peter that tribute money, such as the temple tax, is required of strangers, not of family members. Even so, He agrees, “lest we should offend them” (v. 27), to pay this tax with the money God provides in Peter’s fish. This would suggest that we are redeemed by the blood of Jesus Christ, counted among the people of God, free of the need to pay the tax required of the law. He has covered our payments for us so that we no longer have a debt. Our account is stamped, “paid in full.” No works or extra payments can supererogate God’s grace, which has been given to us freely. Like the temple tribute, we are all equal in God’s sight when counted among His people.

Yet we still have the civil law, which Christians are admonished to keep “lest we offend them.” Our tax accountant may have an Excel spreadsheet to keep track of our debts to the government, but our Lord has made it clear that our debts to Him have been paid. Peter himself explains this to the people of God in 1 Peter 1:18-19: “Forasmuch as ye know that ye were not redeemed with corruptible things, as silver and gold,…but with the precious blood of Christ.”

Pastor Hanson’s knowledge of the monetary systems and coinage of the ancient world helps him to explain Jesus’ thoughtful example of the Roman coin with the emperor’s image on one side. He can also show how the use of separate coinage for the temple allowed for fraud and extortion, infuriating Jesus, who turned over the tables of the money-changers.

The larger, symbolic issues are also open to exploration in accounting terms. So often, the parables turn on debts and debtors, payment of fair wages, investment of talents, and fulfillment of obligations. Pastor Hanson brings a lively mind and a clear understanding to such topics. Through his own love of numbers and strategies of accounting, he has come to realize that the justice that lies behind the whole system of accounts is part of the image of God that dwells in each of us. We love to see true equity.

We can hardly wait until Pastor Hanson comes to the great issue of justification, certainly a term that any accountant understands as essential for a fair accounting. When we consider our enormous debt to God, far beyond our pitiful means to repay, which has been cancelled by the sacrifice of His dear Son, Jesus Christ, on the cross, we are compelled to praise God and thank Him.

David Hanson’s ministry in our midst has led us to count our many blessings. The members of our church are thankful that this dedicated servant of God has come to minister to us—and to share with us his surprising talents.

Nancy M. Tischler is professor emerita of English and humanities at Pennsylvania State University. She and her husband have been members of Grace (State College, Pa.) RPC for 10 years.