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In any Business, the Accountant is perhaps one of, if not the most important person on the payroll. It is his or her job to bring together all of the companies yearly transactions and see to it that they are all recorded and accounted for in every department of the company. A good accountant efficient and competent in his or her work can always discover any illegal activity or fudging of company funds or resources.
The Accountant in times past and still in some circles today refers to the Bookkeeper. In 1882, the editor of “The Bookkeeper” discussed the words “Accountant and Bookkeeper,” and said: “Whether our lexicographers have been sufficiently searching in their inquiries and possessed of the practical knowledge of the art of keeping and examining accounts, to have given a perfectly correct explanation of the two terms, may be a question for discussion.” (Taken from the Collier's Encyclopedia Volume 1, Copyright 1993)
Well, this background of man's ability and knowledge to keep accurate records of business transactions serves as an introduction into the Chief or Supreme Accountant sitting at the Right Hand of the Father our Lord and Savior Jesus Christ. Human accountants never will keep a perfect ledger in all instances. Christ will present a perfect account of every human life in the History of humanity. The mere thought of this eternal truth should spur His children to watch and pray as He warned us we should be doing in our sojourn here on earth.
The fact that we will never come under condemnation again in Christ does not give us some sort of free pass on sin. When Paul said, “It is a fearful thing to fall into the hands of the living God”, he was speaking to blood bought, and blood washed Christians. For in the very verse above this statement Paul said, “The Lord will judge His people.” Should we ever question or be in doubt about this fact when we read the things the children of Israel received by the hand of the Lord because of their rebellion and disobedience. Though we receive a clean slate when we come to Christ, we still will get our feet dirty in a sin cursed world we live in.
John 13:8 Peter said to Him, You shall never wash my feet! Jesus answered him, Unless I wash you, you have no part with (in) Me [you have no share in companionship with Me]. (Quick Amplified Bible)
The Lord Jesus is here telling Peter, that you will continually get part of your soul dirty in this evil world, but when you come to me I will wash you clean and you will be able to continue in fellowship with me. Well, when Peter saw that the Lord was willing to wash his feet, he wanted Him to wash his head and his hands also. Our Lord was here teaching them and us a very important spiritual lesson. He revealed the lesson to us a couple of verses down. He said, “He who is bathed needs only to wash his feet, but is completely clean; and you are clean.”
The Lord Jesus was telling Peter and all of us that you are spiritually clean because of me, but you will still need me to wash a portion of your spirit periodically due to the filth remaining in this world. Men and woman in those days could bathe in the morning and their entire bodies are completely clean, but because of the dirt and dust on the roads (that they traveled) in that region, their feet would always get dirty and require washing. So likewise every child of God though we have been completely washed from our sins by the Blood of the Lamb, we still get some dirt on our spiritual feet as we continue to live in this world of sin.
Our bodies and our lives are a ledger unto the Lord Jesus Christ every single moment of everyday He allows us to continue down here. We must remember every thought, motivation, look, sneer, scowl, idle word, deed, etc. lies in Christ’s ledger for each one of His children. This is why we must keep our own ledger and purpose to confess, repent, and forsake every thing that we find displeasing to Him. Of course we will undoubtedly miss many things, but it must be our hearts desire to be truthful and forth coming with the Lord who will not miss anything.
The Lord Jesus told us that He who is faithful in that which is least will also be faithful in that which is much. The little things that do not (to us) appear as big things are just as important to Him. It is very frightening to me at times to think that I will be required to give an account face to face to my Lord and Savior of everything I have done in this house, tent, and body of mine since He saved me. I will not be able to e-mail, snail mail, or fax my record into His office and wait for Him to respond in like manner.
Oh no, this will be a face-to-face personal consultation where their will be no outside interruptions. I will not have someone (a co-worker, fellow brother or sister in Christ) standing by me to give a report on my thorough and accurate work. I will not be able to call in sick or ask for any extensions. The moment I see Him face to face it will be time to give an account. What did you do (not anyone else) with the talents I gave you upon your redemption?
Think of it the things I should have done, but did not and the things I did and should not have done will all be there in neat, complete, and precise order. Not one detail of our records will be missing. Many of us think this will be something pleasant, when in fact for many of us it will be a time of total and complete embarrassment. All of my whining, griping, and complaining will all be there neatly recorded before Him waiting on me.
Hebrews 12:28-29 Let us therefore, receiving a kingdom that is firm and stable and cannot be shaken, offer to God pleasing service and acceptable worship, with modesty and pious care and godly fear and awe; For our God [is indeed] a consuming fire. (Quick Amplified Bible)
Therefore, what should our response to these thoughts urge us to do? We should be completely honest with ourselves first and then we will be able to be honest with God. The only way for us to be honest with ourselves is for us to see ourselves in the bright shining light of His Word. His Word will illuminate all the dark places and expose them to us and we will flee to the foot of the cross for cleansing.
You know on a personal note, I cannot stand to get anything on my hands or anywhere else on my body for that matter, that is sticky like, syrup, honey, or jelly. I also could not even stand to see those things draped around the mouth, hands, chin, or any part of my children’s body when they were little. I would for myself and my children immediately find a wet cloth and quickly wipe it clean. It would give me a weird feeling that I cannot really express in words, but all I knew was that it had to go quickly. Well, seeing that our entire life is an accounts receivable to the Lord Jesus Christ, we should act in like manner and be quick to remove those things from our ledger that we know are displeasing to Him with confession, repentance, and forsaking.
2 Corinthians 5:9-11 Therefore, whether we are at home [on earth away from Him] or away from home [and with Him], we are constantly ambitious and strive earnestly to be pleasing to Him. For we must all appear and be revealed as we are before the judgment seat of Christ, so that each one may receive [his pay] according to what he has done in the body, whether good or evil [considering what his purpose and motive have been, and what he has achieved, been busy with, and given himself and his attention to accomplishing]. Therefore, being conscious of fearing the Lord with respect and reverence, we seek to win people over [to persuade them]. But what sort of persons we are is plainly recognized and thoroughly understood by God, and I hope that it is plainly recognized and thoroughly understood also by your consciences (your inborn discernment). (Quick Amplified Bible)
Sincerely in Christ,
Clifford D. Tate, Sr.
Author, Silent Assassins of the Soul (not yet published; coming soon)
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