First, we must draw up the bill of our receipts and expenses.
He that has been a faithful servant shall hear the voice of Christ saying to him, It is well done, you good and faithful servant; you have been faithful in a little; enter into your Master's joy (Mat
25.21). But he that has been unfaithful, or unjust in the works of his calling, shall hear the same voice of Christ saying, Take him, bind him hand and foot, and cast him into utter darkness.Mat 22.13
And thus we see what this accounting shall be.
Preparing to make a good account.
Now then, let us search a little as to how we may be able to make a good account before God at the Last Day. For doing this, we must take a beforehand reckoning of ourselves in the time of our life. For in common experience we see that those who desire to make just reckonings with others, reckon first with themselves. In this beforehand reckoning, three things must be done:
First, we must draw up the bill of our receipts and expenses.
The BILLS OF RECEIPT are framed thus: we must call to remembrance what graces, blessings, and gifts we have received from God, whether temporal or spiritual. For temporal blessings, we must thoroughly think of our peace, health, wealth, liberty, and good name, and all things of this kind. For spiritual things, we must consider what knowledge, faith, hope, love, and repentance God has bestowed upon us; and also what gifts we have received for the discharge of our callings. Indeed, of all other things that we have enjoyed, we must take a full and just receipt, for they are the talents of our Lord, and he looks for a reckoning.Mat 25.14, 15, 19
This being done, we are next to frame our BILLS OF EXPENSES, which are nothing else but large considerations of our own sins, calling them all to our remembrance, as much as we can, whether committed against God or man, with all the abuses of our gifts, all our ignorances, negligences, and frailties whatsoever. Tradesmen, for their temporal estates, keep in their shops books of receipts and expenses. Shall we not then, much more, do the same for our spiritual estates? Job says, if he disputes with God, he cannot answer one word for a thousand