12:28 See “Gifts and Ministries” at Eph. 4:7. The items in this verse are different from those in vv. 8–10—confirmation that Paul is not interested in giving a complete list. Here Paul begins with “apostles” and “prophets,” whom he considers the foundation (Eph. 2:20), and adds as a third category “teachers,” so that this listing is similar to that in Eph. 4:11. Though the Greek words for “helping” and “administrating” do not occur elsewhere in the New Testament, Paul probably has in mind the gifts of one who “does acts of mercy” or “leads” (Rom. 12:8).