In the vast and titillating word of accounting, we have what used to be a set of books---thus--bookkeeping. In today's world that would not be books, but a series of computer printouts. At any rate, the daily record of accounting events is recorded in a journal. So all checks, sales receipts, purchases, etc.-the day to day operations are first recorded in these journals.
NOW--hold on to the edge of your seat---at the end of the month, these journals are totaled AND the totals are transferred to the General Ledger. The General Ledger is the complete set of accounts for all assets (things you own), liabilities (things you owe), capital (what your are worth), income (money coming in) and expenses (self explanatory). AND---DRUM ROLL---all this will be in balance---or the total of the accounts will be 0. It is accounting magic---and I am sure I have already lost you! Remember back to your days in math and algebra--the equation was always the same amount on both sides of the = sign--NOW you see the picture.
All this to say---the day to day transactions are totaled and transferred to the general ledger which is a summary of the big picture. How you are doing is then recorded monthly in a set of financial statements---or the statement of operations. Fascinating I know---but the beauty of all this---when you look at those financial statements---it ALL balances---or each side of the balance sheet there is the same number. REALLY--it IS MAGIC! And it all operates on a system of checks and balances!
As I was going over this exciting concept, I began thinking of the journals so many keep. The day to day record of life--sometimes a spiritual journal--other times a diary of life's happenings--but always a record of the past. Fascinating reading--well in some cases anyway! These journals become a history book.
And then there are those little lists of the plus's and minus's based upon a real human being. Perhaps the list is the attributes versus the flaws of someone, or perhaps the list is what I have done for you versus the missed opportunities of what you should have done for me. You KNOW of what I speak---we keep these mental ledgers (hopefully NOT on paper) and our relationship is greatly influenced by these lists. If the minus side begins to weigh the scale down---the relationship will suffer.
And then there is the Book of Life which we have been told St. Peter keeps as he guards the Pearly Gates to Heaven. NOW---this all comes from Christ giving Peter the keys to the Kingdom of Heaven (Matthew 16:19) and there being 12 gates of Pearl to the New Jerusalem or Heaven (Revelations 21:21). It is not scriptural that Peter is the one to decide who gets in and who doesn't---BUT for the sake of the blog---suppose he DID have the BOOK OF LIFE and you were standing before him asking admittance. Does your ledger balance? Are you sins offset by your good deeds? We are ALL sinful and fall short---BUT the good news---the books are balanced-your page is marked "PAID IN FULL" by Jesus. No need for your justification---HE provides the justification that you may enter---and throws open the gates widely and invites you to enter---His home of many mansions and eternally balanced books!
Therefore, since we have been justified through faith, we have peace with God through our Lord Jesus Christ,