The Accountant

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Published: Saturday, 24 November 2018 01:44
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The Accountant

By Augusto A. Kho

November 20, 2018 (Tuesday); 9:15 am

Updated: November 24, 2018 (Saturday); 12:57 a.m.

 

 

It all started this way...

 

Last Tuesday morning, November 20, I started scanning my BDO credit card purchases that soared as high as P89,089.85 which is due on this November 29.



I've found out that the largest purchases were incurred for the church operating expenses such as for services like communication and transportation, power and utilities, assets like computer, air conditioning unit and others while only around 10 percent from the total purchases are merely my personal expenses.



Why I needed to check the figures carefully, I asked myself on what particular Biblical verse this should aptly apply? True, The Parable of the Talent.

In the Parable of the Talent, the word “reckon” is used in evaluating the master’s servants in terms of their job performance. Matthew 25:19, “After a long time the lord of those servants cometh, and reckoneth with them.”



After a long journey, the master of the household returned home and started auditing his servant- workers where one is given 10 talents; the second is given 5 talents and the 3rd one, one talent

The word, "reckon" from the Greek “sunairo” i.e. to bring together; to compute (an account). It derived from the root word "sun” which “denotes union” that is in association for “ completeness.”



In Accounting Principles we call ""completeness " as “financially balanced." In other words nothing must be missing, not even a single penny. Every single centavo must be well accounted for. God is a God of justice and just means "equity" which means "equality" that demands exact measurement. So an accountant is always concern with Financial Statement.

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Above photo from the internet



In Romans 2:6, 11/ ESV, "He will render to each one according to his works... For God shows no partiality."





The songwriter

Later on that day, I decided to watch for a movie to give my mind a break for the last full show. There was only one movie left available, the movie entitled, "Bohemian Rhapsody. "



"It is a good movie," says the theatre's ticket teller. "It is a true story of a British rock star," she added. To be honest, I truly hate rock music. But with those food stuff I brought with me and my free time to relax a bit,plus a senior citizen's privilege for a free movie pass.

So I did watch the movie. The movie is the true story of legendary British band Queen's lead singer Freddie Mercury who lated died of AIDS on 1991 at age 45. In 2003 he was accorded posthumously by Brit Award as the Best Songwriters Hall of Fame. In 2002, he was placed number 58 in the BBC's 2002 poll of the 100 Greatest Britons.

But who can truly judge the final performance of our lives? Will it be God or men?



The performer

When Queen's lead- singer Freddie contacted the disease, he revealed his life is at near -end to his band members and he shared that what he wanted in this life is to give all what he had as an artist to the music industry.

 

Like Freddie Mercury or Queen, we ought to give the best performance of our lives. We only live once and nothing comes after that. There is no repeat performance after our lives are done.

Hebrews 9:27 says, " And as it is appointed unto men once to die but after this judgment. "

Judgment in Greek “krisis” means ”a trial where judgment of opinion or decision is given concerning anything (especially concerning justice and injustice, right or wrong,” (Thayer Definition)



By appointment

Death is by appointment. Death comes for a certain season. No one takes a line to die but rather it is being scheduled on time.

 

Death is divinely reserved. No one gets another chance if he dies. Even the wisest man Solomon confirmed death as by appointment ( Ecclesiastes 3:2,1)

 

Appointment in Greek “apokeimai” means " reserved.” It derived from the root word" apo" which means "a state of separation" or " origin."

You and me has been reserved to die. It is inescapable reality. Scriptures said that from "dust you came and from dust you shall return," (Job 34:15; Ecclesiastes 12:7).



The Preacher said, “To everything there is a season… a time to be born and a time to die,” (Ecclesiastes 3:1,2). The word “season” in Hebrew “zeman” means “an appointed time.”



The final performance

When we die, how will people judge our lives? On the other hand, how will God judge us?

The final performance of our lives will be judged differently by men and God.

Men can judge us with just a mere scratch from the surface, God judges the heart. God's judgment is inside-out ( 1 Samuel 16:7). No further question will be required. He is the final arbiter of truth. Jesus said, “I am the truth,” ( John 14:6).



Great or small.

No legendary Queen is exempted in the judgment day. Political connection HAS NO BEAARING in the divine council of judgment. The common-sitters will not be spared as well. Because compromiser is disloyalty to God.



Great or small, popular or the unpopular, the weak and the mighty or between the rich and the poor - everyone - shall be judged accordingly on the basis of what man has done in his life whether he have done glory for God or not.

Christ clearly said, "Without me you can do nothing, " (John 15:5).

The word "without" in Greek " choris" is being interpreted this way - "If you separate yourself from Me, you are nothing."

With billions of people today without Christ in their own lives imagine that all those lives are completely miserable, empty, and useless.

Why useless? Because the word "nothing" in Greek " ou" means "zero" or " negative."

So again it will be interpreted this way - "If you separate yourself from Me (Jesus), you are zero."

Revelation 13:18/ ESV says, "The nations raged, but your wrath came, and the time for the dead to be judged, and for rewarding your servants, the prophets and saints, and those who fear your name, both small and great, and for destroying the destroyers of the earth."

From the given verse above - Awarding Ceremony will be held as well as the Name-Shaming Ceremony too.

The "dead" shall be "judged" while the "servants, prophets; and saints" shall receive a reward.



The awarding panel

For the dead is the wrath of God while for those who fears Him - be a prophets or saints is reward. This applies for either small or great.



For Brit Award, they call it "Hall of Fame." For Personnel Management we call this, "Job Performance Evaluation." In God, it is the final judgment of one's deeds.



“White Throne Judgment” which is the judgment of the just and “Bema” the Judgment of the wicked are just barely the two final destinations of men. And nothing is in between.

Revelation 20: 4- 6, “ Then I saw thrones, and seated on them were those to whom the authority to judge was committed. Also I saw the souls of those who had been beheaded for the testimony of Jesus and for the word of God, and those who had not worshiped the beast or its image and had not received its mark on their foreheads or their hands. They came to life and reigned with Christ for a thousand years.5 The rest of the dead did not come to life until the thousand years were ended. This is the first resurrection. 6 Blessed and holy is the one who shares in the first resurrection! Over such the second death has no power, but they will be priests of God and of Christ, and they will reign with him for a thousand years.”



Code of Conduct

Big corporations has Guiding Principles. We call this “Code of Conduct.” Christianity has such as code as well. And that is “Christ-likeness” i.e. “to conformed to the image of His Son,” (Romans 8:28).

 

When Jesus said, “I am the way….no man cometh unto the Father, but by me,” it is not only literal but also metaphorically as if Jesus saying this way:

 

“I am the course of conduct….No man cometh unto the Father but by me.” 

 

By our conduct, we will be acquitted. By our conduct, we will be judged. And God will take account every thought, every word and every action from us. Anything that pertains our life we will always be held accountable and responsible.

 

God is a good accountant. He put scales on His hands weighing all our deeds be good or bad.



NOTES:

  • Revelation 20:4-6 mentioned the "first resurrection" and "second death."

  • If there is first resurrection, there be next or second resurrection. If there is " second death" there must be "first death." What are their differences and distinctions? Who can qualify in resurrection and death?

  • Who will go to heaven or hell?

  • An accountant is a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resource. In many jurisdictions, professional accounting bodies maintain standards of practice and evaluations for professionals.