Expositor's Bible Commentary Commentary 1 Corinthians 12:28

"And God hath set some in the church, first apostles, secondly prophets, thirdly teachers, then miracles, then gifts of healings, helps, governments, [divers] kinds of tongues." — 1 Corinthians 12:28 (ASV)

It is the sovereign God alone who dispenses offices and gifts to his church. The order of the gifts here is instructive. The first three—apostles, prophets, and teachers—are in the same order as in Eph 4:11 (cf. Romans 12:6–7) and, as placed first, must be considered of greatest importance; these are classes of persons ruling in the church. The next gifts are set off from the first three by “then” and range in order from miracles to the ability to speak in different kinds of tongues, which, being mentioned last, seem to be of least importance. The office of apostle was all-encompassing, including the gifts of prophecy, teaching, miracles, and the rest. But the prophetic gift (cf. Acts 11:24; 13:1; 15:32; 21:10) did not include apostolicity, though it did include teaching. The teacher class did not compare with that of apostles or prophets. The rest of the list includes gifts given various members of the church—gifts that, while of lesser significance, are yet of importance.

Those having the gift of being “able to help others” are persons gifted in helping the church officers deal with the poor and sick. Those with “administration” have ability to govern and manage affairs in the church.