About five years after we married, a thirty year old woman we knew lost her 35 year old husband to one of those rare heart attacks in young people. It quickly became apparent that in his bid to be "the head of the house" he had taken care of everything except the cooking, cleaning, and child care, because the woman did not know anything about their day to day business. She had no idea how much money was in the bank, how much outgo in regular bills they paid, whether or not they had things like life insurance, health insurance, or any other kind of insurance that wasn't required by law, nor who they had them with. She didn't even know how to drive. That was when Keith realized that in taking care of me he was actually doing me a disservice because if anything happened to him I would be in the same shape as she—well, at least I could drive.
So I took over the bookkeeping after a lesson or two in how to balance a checkbook. I now know far more than he about what to pay when and how much, plus whether we can afford a new whatever now or if we should wait till next month when we don't have the semi-annual car insurance to pay. But all things being equal, with him six and a half years older, I am likely to be the one left behind and it is indeed a benefit for me to know where the money comes from and how much there is. To be honest, I have a system, which I would hate for him to mess up. Once I had to take my ledger into the bank because they insisted that we had ten cents more than my books said we did. They took one look at my system and didn't argue with me.
But sometimes I do make an error. I have been known to mis-add or mis-subtract because my writing wasn't clear in that spot and I thought it was a different number than it was. Once I was writing a check to the mortgage company and instead of writing it for the amount due, without thinking I wrote it for the amount we usually pay over every month (which is how we usually pay things off ahead of time). The mortgage company was not pleased with the wrong, and lesser, amount, but once we explained the mistake and they could readily see by the numbers themselves what had happened, they allowed me to rewrite the check for the correct amount and didn't even charge us a late fee.
Mistakes in accounting can cause all sorts of difficulties. When mistakes are done purposely, we have added a criminal element to it. Envoice has an article on their website called "The Ten Worst Accounting Scandals in US History." Because of one of those, on September 15, 2008, Global Financial Services' provider Lehman Brothers Holdings, Inc. had to file for bankruptcy. The problem? They hid over $50 billion in loans disguised as sales, and sold toxic assets to Cayman Islands banks with the understanding that they would be bought back eventually, leaving the impression they had $50 billion more cash and that much less in toxic assets than they actually did have.
Because of this, they were forced into the largest bankruptcy in US history. People lost jobs, retirement savings, and homes. The company was deleted from the New York Stock Exchange. Ironically, the year before, Lehman Brothers had been ranked the number one most admired securities firm by Forbes magazine. Oh well…
Accounting "figures" in the Bible in more places than you might imagine. In Romans 4, the word in the 1901 American Standard translated "reckon" is actually an accounting or mathematics term. It means to run the numbers, calculate an amount, or add a credit to a ledger. When my social security check comes in, I "reckon" it to my bank account. When I pay a bill, I am "reckoning" it to that company's account.
[May I just add a note here: the later translations that use the word "as" miss this deeper sense of the word. In fact, they give a tacit credence to Calvinism by making "faith" the same "as righteousness" rather than something that will be counted toward righteousness.]
Think of paying your bills. Every bill comes in with both an amount and a due date. That due date is the "day of reckoning," the day that you must pay what is owed. I remember a time after Keith had been shot in the line of duty. Expenses were enormous and we were living on the fumes of money in our bank account. The week before I had gone to buy groceries with $32 in the bank. I carefully counted everything I bought and wrote a check for $31.76 at the checkout. That afternoon, our well went out. We called the man who had been taking care of us for nearly 20 years. He arrived promptly and repaired the well. We owed $90 and we asked if we could pay him on Friday. Since he knew us and we had always paid in full and on time, he said, "Sure!" After he left, we looked at each other and shook our heads. We had no money coming in that week. We had no idea how we would pay that bill.
With the "day of reckoning" fast approaching, we walked to the mailbox, half a mile down our lane, on Thursday afternoon. It seems that one of the music teachers' groups about 60 miles away had heard about Keith's shooting. They wanted to do something for their fellow music teacher (me) and all they could think to do at that distance was to take up a collection. In the mailbox that day we found a check for $340. It was almost too much to take in. The next morning we took the check to the bank and stopped by the well man's office on the way home and paid his bill. On our day of reckoning, someone else paid what we owed.
We all have a day of reckoning coming. On that day, we must pay what we owe for our sins--unless someone else pays it. When we believe and act through that belief, God graciously offers to pay that debt, to "reckon" Christ's payment on the cross to our account. This is no error and certainly no scandal, but an unbelievable gift. Don't neglect to take advantage of it.
For what says the scripture? And Abraham believed God, and it was reckoned unto him for righteousness. Now to him that works, the reward is not reckoned as of grace, but as of debt. But to him that works not, but believes on him that justifies the ungodly, his faith is reckoned for righteousness. Even as David also pronounces blessing upon the man, unto whom God reckons righteousness apart from works, [saying], Blessed are they whose iniquities are forgiven, And whose sins are covered. Blessed is the man to whom the Lord will not reckon sin Rom 4:3-8.
Dene Ward