Paul taught, "We have different gifts, according to the grace given us... let [us] use [them] in proportion to [our] faith," Romans 12:6. The spiritual gifts are found in three separate passages in the New Testament (Romans 12; 1 Corinthians 12-14; and Ephesians 4). The lists are not exactly identical. Some overlapping occurs. According to 1 Corinthians 12:6, God the Father pours in power, Jesus the Son assigns the ministry, and God, the Holy Spirit, gives out the gifts as He deems necessary for the proper functioning of the church body.
