Spiritual accounting that counts for nothing
By Elizabeth Prata
I often take stock. Taking stock is something we do ‘to
review or make an overall assessment of a particular situation, typically as a prelude to making a decision‘ as it’s defined.
Sometimes the process is called “personal inventory,” when we go through some self-examination to reflect on one’s thoughts, actions, motivations, and other aspects of yourself. In other words, How’m I doing in life?
People go through a spiritual accounting as well. I used to do that before I was saved, and of course, after I was saved too. But though the process is the same, the outcome is totally different.
The main difference is the pronoun. Before salvation if one takes stock, every item in the spiritual inventory will begin with “I”, as in I did this or I did that. Afterwards, it focuses on “You” as in Jesus, the Redeemer. Let’s take a look at some examples from scripture.
The Rich Young Ruler. First of all, notice his emphasis even in the beginning, his question focused on himself:
“Good Teacher, what shall I do to inherit eternal life?” (Luke 18:18). Jesus answered, referencing the Commandments, and the Rich Young Ruler replied, And he said, “All these things I have kept since my youth.” (Luke 18:21).
His was a spiritual accounting that was of no account.
Of course, we are all familiar with the Pharisees, Scribes, and Sadducees. Let’s review the Pharisee at the Temple.
The Pharisee stood and began praying this in regard to himself: ‘God, I thank You that I am not like other people: swindlers, crooked, adulterers, or even like this tax collector. I fast twice a week; I pay tithes of all that I get.’ (Luke 18:11-12)
Did you notice the verse in the NASB says the Pharisee prayed in regard to himself? The focus (and the pronoun) is I-I-I.
Saul before he was Paul, prior to salvation, thought he was earning his way to heaven with all his spiritual deeds,
If anyone else thinks he is confident in the flesh, I have more reason: circumcised the eighth day, of the nation of Israel, of the tribe of Benjamin, a Hebrew of Hebrews; as to the Law, a Pharisee; as to zeal, a persecutor of the church; as to the righteousness which is in the Law, found blameless. (Philippians 3:4-6).
Before salvation it was all about him, wasn’t it? But Paul found out different, didn’t he? His spiritual accounting was based on wind.
For all of us have become like one who is unclean, And all our righteous deeds are like a filthy garment; (Isaiah 64:6).
Boasting in one’s self displeases God, but relying on God does please Him.
Job’s spiritual accounting changed from the beginning of the book to the end, where Job, though spoken of as a righteous man by God, finally acknowledged his inadequacy.
Therefore I retract, And I repent, sitting on dust and ashes. (Job 42:6).
Humility. Focus is on God. Not self.
The Tax Collector near the Pharisee who was boasting in himself, had a total focus on God and a right view of himself. He knew he was a sinner, he knew he was unworthy.
But the tax collector, standing some distance away, was even unwilling to raise his eyes toward heaven, but was beating his chest, saying, ‘God, be merciful to me, the sinner!‘ (Luke 18:13).
In all of Paul’s post-conversion pleadings, his repentance and please were bundled into one word, CHRIST.
In our repentance, in our prayers, when we take stock or do a spiritual accounting, let us (me) be focused on our Good Savior, the only good, the only worthy, the only One who can receive our prayer AND do something about it- Jesus, The Trinitarian Godhead persons who delight in humility and penitence.
