The apostles had the congregation in Jerusalem choose seven men to handle the financial affairs of the church. This came about when the Grecians were complaining about unfair treatment in the charitable distributions. While not always possible, it is the better part of wisdom for a minister to step back from being a trustee or from dealing with the financial affairs of his local congregation to avoid potential snares of the enemy. It frees the minister to be able to preach without regard to who is financially supporting him. After the pattern of the scripture, ministers should, as much as possible, allow men of good report among the congregation to oversee the financial affairs of their local congregations.
While there are many spiritual gifts, the offices of the bishop and of the deacon are the two official offices that exist in the biblically defined New Testament church for leadership and operation under the authority of the Holy Spirit (1 Timothy 3:1, 8).
The office of the bishop is synonymous in scripture with that of the elder and is a term to denote the called and qualified preachers of the Word of God. There are many proofs that bishops and elders were the same, and it was not until the apostasy of the Roman Catholic Church that a distinction was created.