Wise planning is a help to the fulfillment of both personal and organizational goals. Plans based on human will or on a mortal sense of intelligence, however, are fallible. But when we humbly seek divine guidance, our perceptiveness is enhanced, and we are better able to establish sound courses of action.

God requires integrity. When we heed His direction, moral firmness will characterize all our plans and their implementation. God is the source of all intelligence, including such strengths of character as honesty, unselfishness, justice, and wholesomeness. Cherishing these moral qualities by expressing them to the utmost of our understanding, we find a guideline for making comprehensive decisions.

In the Lord's Prayer we declare, "Thy will be done." ^{Matt. 6:10;} A clear concept of what this means is imperative to our progress. Many people burden themselves with a fatalistic viewpoint; they explain storms, disease, accidents, and various other discords, even frustrations, as being manifestations of God's will.

But Christian Science refutes these misinterpretations. It reveals that God is always merciful and completely beneficent. His all-powerfulness is all-loving. Paul urged, "Be not conformed to this world: but be ye transformed by the renewing of your mind, that ye may prove what is that good, and acceptable, and perfect, will of God." ^{Rom. 12:2;}

There are numerous ways we can renew our thoughts by reflecting God in our plans. For example, we can be kindly not harsh, honest instead of devious, considerate of others rather than self-centered.

Dedication to having our heavenly Father's will done does not restrict constructive human ambition. The sincere desire to be in alignment with God expands our discernment of good. Relying on Him, we find it more natural to look past irrelevancies and to anticipate challenges with keen forethought.

Plans that are truly correct for us cannot harm our neighbor. The inexhaustibility of God's gifts means a full share available for everyone, and recognizing this removes feelings of competitive pressures.

Commitment to God promotes habits of orderly thinking. Successful plans are apt to be based on thorough research, on careful consideration of their short-run and long-term effects. Mrs. Eddy writes, "The devotion of thought to an honest achievement makes the achievement possible." ^{Science and Health, p. 199;}

There is a wide gap between percipient planning and detailed outlining of future events. Daydreaming may build what seems to be a completely desirable series of happenings, but when an unexpected deviation from this outline occurs, we sometimes get agitated. How much better to keep thoughts free for God's will to be evidenced through us! Frequently we discover events unfolding differently and in a way far superior to the manner in which we would have circumscribed them. Even the most elaborate plans often include flexibility to incorporate whatever becomes most helpful as a situation develops. This need not disrupt the plan's integrity.

A subtle form of outlining is overplanning. Wanting to do several tasks quickly, we may be tempted to set unreasonable deadlines. This hurried sense would imply that God countenances lack of opportunities for accomplishment.

A key ingredient of legitimate planning is the efficient use of time —neither overplanning nor underplanning it. Isn't one of the most flagrant time wasters the notion that evil is able to share God's benevolent control? Such an erroneous suggestion needs to be— and can be—dislodged by filling consciousness with the conviction of God's allness and then persistently holding to this fact. Mrs. Eddy states, "Success in life depends upon persistent effort, upon the improvement of moments more than upon any other one thing." ^{Miscellaneous Writings, p. 230;} Systems of planning such as policy formulations, forecasts, budgets, blueprints, pilot-model projects, training programs, and schedules have an important role in the operation of government, business, and nonprofit organizations. We also utilize variations of some of these in our personal lives. God-oriented motivation brings inspiration to us for the proper steps to take in making our plans and for fitting in smoothly with meritorious ones formed by others.

During the major portion of my career I have worked in the production-planning department of a large manufacturer. Acknowledging divine intelligence as a limitless source of practical ideas has widened my outlook, prompting me to search for and to evaluate fresh approaches to problems. This led to a number of improvements in the portion of the factory's planning for which I have been responsible.

What a joy it is to know we can express God in each facet of daily living and refuse to believe we are isolated mortals. Wise planning helps us to grow toward the point where we can say in Christ Jesus' words, "The Father hath not left me alone; for I do always those things that please him." ^{John 8:29.}