This study aims to analyze Beom-Jin Lee’s ethical view of money and its pres- ent implications, focusing on his “Human View of Money”(1921). This text is based on Luke 12:15. Lee’s important ethical view of money is based on his rare and precious work “Human View of Money” published in Sermons by One Hundred Pastors & Teachers Vol. 1(1921). The important points of Beom-Jin Lee’s ethical view of money and its present implications could be summarized as follows: Firstly, I analysed Lee’s idea of triple viewpoint such as public ethical view of money, great man’s ethical view of money, Christian ethical view of mon- ey, and so forth. Secondly, on the basis of Lee’s confession, I concentrated on practical paradigms for motivational ethics, good use of money as an effective means, young people’s stewardship and calling, the responsibility to return profits to society, and so on. I am looking forward to future extensions of this research into Beom-Jin Lee’s other thoughts such as educational activities, youth move- ment, journalistic activities, meeting of Iugurakbu(以友俱樂部), and so forth.