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#DailyDevotion Does God Use Last In First Out Accounting?

#DailyDevotion Does God Use Last In First Out Accounting?

Eze 33:12-20  “And you, son of man, say to your people, The righteousness of the righteous shall not deliver him when he transgresses, and as for the wickedness of the wicked, he shall not fall by it when he turns from his wickedness, and the righteous shall not be able to live by his righteousness when he sins.  (13)  Though I say to the righteous that he shall surely live, yet if he trusts in his righteousness and does injustice, none of his righteous deeds shall be remembered, but in his injustice that he has done he shall die.  (14)  Again, though I say to the wicked, ‘You shall surely die,’ yet if he turns from his sin and does what is just and right,  (15)  if the wicked restores the pledge, gives back what he has taken by robbery, and walks in the statutes of life, not doing injustice, he shall surely live; he shall not die.  (16)  None of the sins that he has committed shall be remembered against him. He has done what is just and right; he shall surely live.  

It appears the Lord Jesus uses a different accounting system than most people thinks he uses. We often think of God using a balance sheet or a pair of scales and measures our good deeds verses our sinful deeds. If we did more good than bad, well we get eternal life and if it’s the reverse, well sorry for you sucker. But that is not the system he uses at all.

For lack of a better analogy, it appears the Lord God uses Last In First Out inventory system. Well my grade in accounting wasn’t too good so don’t get too literal with that analogy. Never the less, He is telling us in this lesson that if we are trusting in our righteousness, i.e. all the good deeds we did to save us after we have transgressed God’s law, you can just forget it. Your current state is sinner and the Lord isn’t going to take those good deeds into account on the day of Judgment.

On the other hand, if you have been living in wickedness, transgressing God’s Holy Law persistently and someone points out the precarious state you are in and repent, the Lord isn’t going to remember all your wickedness. No, the Lord Jesus is just going to remember you trusted in him and trusting in his righteousness for your salvation.

Perhaps maybe the system would be called a zero sum system of accounting. The only thing that matters is when you die is are you trusting in your righteousness when you die or are you trusting in the mercy and righteousness of Jesus Christ when your spirit leaves your body.

Now you may like the Jews say, (17)  “Yet your people say, ‘The way of the Lord is not just,’ when it is their own way that is not just.” But the Lord’s way is higher than our own and his thoughts are not ours. He tells us,   (18) “When the righteous turns from his righteousness and does injustice, he shall die for it.  (19)  And when the wicked turns from his wickedness and does what is just and right, he shall live by this.  (20)  Yet you say, ‘The way of the Lord is not just.’ O house of Israel, I will judge each of you according to his ways.” Which way are you on today, the Lord Jesus or yours? Jesus says, “I am the way.”

O merciful Father, your thoughts are not our thoughts and your ways not our own. Give us your Holy Spirit that we may always repent of our sins and wicked ways and then trust in the righteousness of Jesus Christ living lives doing your will. In Jesus’ name we pray. Amen.

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Rev. Guillaume J. S. Williams, Sr.

The Reverend Guillaume Williams is the Pastor of Hope Lutheran Chapel of Osage Beach, Missouri. His pastoral ministry with Hope began in 2005 where he preaches the Christ crucified.

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