biblical accounting

Love is patient, love is kind. It does not envy, it does not boast, it is not proud. It does not dishonor others, it is not self-seeking, it is not easily angered, it keeps no record of wrongs. Love does not delight in evil but rejoices with the truth. It always protects, always trusts, always hopes, always perseveres.  

1 Corinthians 13:4-7

Accounting. You either love it or hate it. Some of us get giddy at the thought of a balanced tally on a piece of paper or computer screen—P&L statement, budget spreadsheet, etc. (in the last century, I would have used “balanced checkbook”—but lots of you would be like, “Huh?”). Others of us avoid those things like the plague. (I thank the Lord for my sweet accountant of more than 20 years, who does all that book-balancing and number-crunching on my behalf. May he never retire.)

Biblical accounting, however, is super simple. Don’t get me wrong, though. It is simple, but it’s not easy. In fact, it’s impossible in our own human effort. 

Throughout God’s Word, we—as believers—are called to love others, especially our brothers and sisters in Christ (Romans 12:10). And it is by our love for the world (not the world system but the world’s people) that they will know we are Christians (John 13:34-35). The book-and-chapter go-to that defines love for us was written in a letter from the Apostle Paul to the Corinthian church. The purpose of his communication was to slap them on their proverbial wrists for all the ways they were blowing their Christian walk…but if you’ve attended a few weddings (or had one), you’re likely very familiar with 1 Corinthians 13, as this “love chapter” is used to set the bar on self-sacrificing, other-elevating, God-glorifying love. In the midst of this chapter, within verse 5, that accounting principles come into play.

The Lord, through Paul, tells us that love “keeps no record of wrongs” (NIV) or, as the Legacy Standard Bible translates it, love “does not take into account a wrong suffered”. So, what does this mean, exactly? Whether you’re a CPA or spreadsheet-phobic, we are not to keep a tally of those hurts, wrongs, and irritants done toward us by another. Some of us may be thinking, “Well, then what ammunition will I have during our next big blowout—when I need to toss the final battle-ending grenade?” (Um, well…there’s an entirely different Biblical lesson there, friend.) We are called to keep a clean slate with others, to seek the honor of others, to not be easily angered. And all this is only possible when we are quick to forgive—and, yes, to forget. 

Paul makes this sound so simple, doesn’t he? As I mentioned before, this level of love is not humanly possible—not in our own strength and determination. Our flesh simply won’t stand for it. But, as Christians, we have a superpower (well, supernatural power)! We have the Holy Spirit living in us—the indwelling power of God to enable us to walk out the kind of love we’re commanded to have. If you look at these love verses in 1 Corinthians, the definition lines up pretty well with the fruit of the Spirit definition in Galatians (5:22-23). In other words, when we yield to the Holy Spirit, surrendering our will for His, we are able. (Again, still not easy, per say, because we’ll always have that new-creation-versus-flesh battle raging until we’re glorified in heaven.)

And not only do we have the Helper to help us love sans accounting, but we also have an inspiring Model to follow. Because of God’s love for us, while we were yet sinners, Christ died for us (Romans 5:8). When we repent, accept this grace gift, and surrender our lives to Jesus as Lord and Savior, our sins—yesterday’s, today’s, and tomorrow’s—are forgiven (Acts 3:19; 1 John 1:9). And they are forgotten (Isaiah 43:25; Psalm 103:12). Because we’re wrapped in the righteousness of Christ, this is what God sees when He looks at us. In fact, when we bring up some “big sin” from our past to ask the Lord’s forgiveness once again, He looks at us and says, “What sin?” Friend, we are recipients of love-without-accounting.

What’s the bottom line? (See what I did there?) We are to love in a way that keeps no record of wrongs because that’s how we are loved by our heavenly Father. We love because He first loved us (1 John 4:19). We forgive as we’ve been forgiven (Colossians 3:13; Ephesians 4:32). So, today, let the Holy Spirit have His way, and throw away that balance sheet.

Lord, may I walk in love toward others that reflects the love and forgiveness You give to me.

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