February 28, 2021
God’s Accounting Process
Romans 4:3-5 (KJV) For what saith the scripture? Abraham believed God, and it was counted unto him for righteousness. Now to him that worketh is the reward not reckoned of grace, but of debt. But to him that worketh not, but believeth on him that justifieth the ungodly, his faith is counted for righteousness.
When you think of accounting on this earth, perhaps you are a math nut or a financial guru, and your mind jumps right to a ledger with debits and credits. Indeed, you know that God does not sit on His throne in Heaven and keep such a two-column accounting of our right moves versus our wrong actions and speech. For if God did so, none of us would merit salvation.
As this verse eloquently points out, for those who allow God to work comes reward. You see, His accounting process works independently from the standard accounting method at work in this world. In other words, God’s soul accounting is supernatural or out of this world.
God justifies a softened repenting soul, regardless of a person’s past performance. You see, God’s unique process comes into play even as no person merits His sweet grace. God justifies the ungodly, the unlovely, the sinner in need of heart work by God.
Relating God’s divine heart work to a banking account ledger, imagine if a bank would place a large deposit in your bank account to justify your debit and credit record simply because your account contains debits and not enough credits. Indeed, you know that such an unexpected transaction will not happen any time soon regarding the state of your bank account. If your account is without further funds or overdrawn, you can be confident a bill will be coming.
However, God does not send a statement of reconciliation. Or a bill of any kind. In fact, God only keeps a single ledger that shows eternal blessings to be received and confirms all confessed sin debt as paid in full.
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