Balancing the Books

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by Linda Rex

I remember back to my early twenties when I went to a bookkeeping class and learned how to keep track of the debits and credits in an accounting system. As part of the final exam for the class I had to balance the books for a pretend business and complete all the year-end financial statements.

This was a challenge for me. I will have to say that this type of accounting is something I can do, but not something I am good at. It was a struggle to get every debit and credit to balance, but I finally got it to balance, after hours and hours of work. At some point I had inverted two numbers and it took me a long time to find my mistake—time I didn’t have, due to the deadline set before me.

I have come to have a deep respect for those number-jugglers among us who are able to handle debits and credits with finesse and ease, getting them to do their bidding by balancing the books at the end of the month and the end of the year. How they do this without altering or cooking the books is amazing, and as I said, it is a profession worthy of respect.

Jesus told a story about a man who wasn’t quite so up front in how he handled his boss’s books. In fact, this manager had to give an accounting to his boss for his mismanagement of his master’s accounts. His mishandling of the funds meant he was facing the loss of his job. So he did something totally off the wall—he went to each person who owed his boss money and cancelled part of their debt. His motive? To ensure he had friends somewhere when all was said and done. And, amazingly enough, his boss commended him for his shrewdness.

What was so shrewd about what the manager did? What was shrewd was the manager used the one method by which reconciliation can be done honestly, apart from the debits and credits side of the ledger. The only other way in which reconciliation of the books can be done if the debits and credits don’t align, is through the forgiving of the debt. Grace is the only way in which a debt can be removed from the books when it is not paid in full.

Jesus pointed out to his disciples that the true wealth, that of forgiveness or grace, always supersedes the bookkeeping of lawkeepers. If one is focused on the keeping of the law, since it must be kept perfectly, a person always ends up in debt, with no way to ensure payment in full.

When trust is put instead in the goodness and compassion of the One who is the Law, Who kept the law faithfully and fully for us, in our place, we live without debt, for the debt is always and ever, paid in full. With our debt paid in full, we live gratefully and joyfully from a heart filled with God’s love and Christ’s obedience to the Father by the Spirit. We live debt-free. And this is true wealth indeed.

Thank you, dear Father, for paying all debts in full in your Son Jesus, so we might live freely before you, unhindered and unburdened. We offer ourselves fully to you in gratitude and thankfulness that in Christ by the Spirit, we may live a debt-free life that glorifies and serves you, for your glory and praise, in Jesus’ name. Amen.

“‘And he called him and said to him, “What is this I hear about you? Give an accounting of your management, for you can no longer be manager.”’” Luke 16:2 (NASB)

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