In 4:15 and 16 Paul refers to those times in the past when the believers in Philippi supplied him materially. Then in verse 17 Paul goes on to say, “Not that I seek the gift, but I seek the fruit which increases to your account.” Why does Paul refer to their giving in the past? Surely this was not written by accident, for Paul would not write anything without a purpose. Whatever he wrote was with a purpose and according to a burden. The secret to understanding Paul’s purpose in these verses is in the word account (vv. 15, 17). The Philippian believers’ supply of material things to the apostle opened an account with him. In verse 17 Paul refers to the account opened in verse 15.
In the Bible we have a revelation of the heavenly banking system. In Matthew 6 the Lord Jesus speaks of making a deposit in our spiritual bank account. According to His word, we need to make deposits into our account in the heavens. In Matthew 6, of course, the word account is not used. In this matter also, the revelation in the Bible is progressive. Hence, in the Epistle to the Philippians Paul deliberately uses the word account in referring to the heavenly banking system.
In 4:15 Paul says, “And you yourselves also know, Philippians, that in the beginning of the gospel, when I went out from Macedonia, not one church shared with me in the account of giving and receiving but you only.” This verse indicates that the church in Philippi was unique in opening an account with Paul. With this account there is the side of giving, and the other side of receiving. Here we have a double entry account, an account of both giving and receiving. To be sure, in the account opened with Paul, the Philippian believers gave a great deal. The church in Philippi had opened an account to care for the needs of the apostle. This account, reflected in verse 15, was kept in the heavenly bank. They sent gifts to Paul, and in return they received God’s repayment.
Paul speaks of this in verse 19: “And my God shall fill every need of yours according to His riches in glory in Christ Jesus.” In the apostle’s experience, he had the conviction and assurance that God was his God through his being one with Him. Since he considered the Philippians’ material gift to him a sacrifice to God, he assuredly believed that God, who was one with him and who was his God, would richly repay the Philippians. On behalf of God, the believers sent something to God’s servant. For this, God would be sure to pay them back. He would not owe the believers anything. The heavenly account would enter both a credit and a debit for the Philippian believers.
Which side of the ledger do you think would be bigger— the debit side or the credit side, the giving side or the receiving side? It is always the receiving side which is greater. For example, on behalf of God you may give ten dollars, but God may repay you a thousand dollars, that is, a hundredfold. Thus, in your account you have a balance of nine-hundred ninety dollars. This indicates that you are not actually the giver; God is the One who gives. Would you not like to have such an account? No earthly bank account can compare with it. However, if you open such an account with the intention of enriching yourself, God’s repayment may not be given to you in this age. Rather, He may wait until your greediness has been dealt with before He repays you.
Although the Philippians had opened an account with Paul and even in Thessalonica had sent “both once and again” to his need, there was a period of time when no transactions took place. For this reason, Paul referred to the believers’ giving in the past. He expected that the transactions would not cease, but that there would be a continual giving and receiving. As Paul says in verse 17, he did not seek the gift, but the fruit which increases to the believers’ account. This refers to the increase on the credit side. In these verses Paul was encouraging the believers to keep their account active, to have no gaps in the giving and receiving. Then there would be fruit which increased to the believers’ account.