#91. The Budget.#--At the beginning of each year a carefully prepared budget should be presented by the Financial Board, indicating how much money the school will be asked to raise, and what proportion of it should be used for benevolences, church support, school expenses, etc. A liberal allowance should be made for unexpected expenditures that cannot be foreseen. The budget should be printed, so that each member may have a copy. If satisfactory, the budget may be accepted by the school, by vote, as an indication of its loyalty to the board and to the church. #92. Right Motives in Giving.#--All giving should be "as unto the Lord." The scholars should be taught that we are all stewards, and that everything we have belongs to God. Sunday-schools properly imbued with right motives in giving to-day mean churches aflame with financial and spiritual power to-morrow. When the motive is right, giving is a means of Christian growth. Love is the only worthy motive; giving is the test of love. You can give without loving, but you cannot love without giving; God _so loved_ the World that he _gave_ his only son. Without love, there is no joy in giving. Without joy in giving, we cannot please him; "God loveth a cheerful giver." No deeper joy ever comes to the Christian heart than the joy of right giving. Jesus said, "It is more blessed to give than to receive." Every Sunday-school should be taught this truth, and taught why it is truth. #93. Right Methods in Giving.#--Every member of the school should be asked to contribute a certain amount regularly each Sunday, making up the same in cases of absence. This amount should be decided upon by the scholar in conference with his parents or the teacher, unless the scholar earns his own money. Avoid spasmodic efforts in raising money. In the end, the effect on the school is not good, and the results are not satisfactory. Every member should be urged to give something, no matter how small. The sum given should be in proportion to the ability to give, and not gauged by what others do. One of the safest foundations that can be laid for the development of Christian character and a happy life is to fix in youth the habit of regular, systematic, intelligent giving. Small, dated envelopes for each scholar, one for each Sunday, stating the purpose for which the money is used, generally insure larger offerings and greater satisfaction to the givers. Do not gather the offering during the singing or during any other feature of the service. Dignify it by giving it a place and time. Offer a prayer over it before passing it to the treasury.