Consider for a moment the spiritual product we produce—transformed lives. In accounting, material, labor, and overhead go into each product. Spiritually, we can think of the Word of God that became flesh as the material and the work of the Holy Spirit as the labor.
Read John 6:35-45.
As God teaches, He draws us to him in the conversion process. What is our role in the conversion process? Are we also direct labor, or are we indirect labor and part of overhead? Are Christian colleges and church buildings overhead? We suggest that Christians be considered indirect labor. We are overhead in the process of transforming lives. Evangelism is not salesmanship. Conversion is not our closing the sale. We carry and deliver the message, but God works within each heart to bring about change.