The month of December marks the end of a trading or operating cycle when a number of corporate bodies prepare their accounting Reports to establish growth or decline, profit or loss. The companies then set new goals for the ensuing year through a process known as budgeting. In this process, the causes of failure, losses or poor performance revealed by the past record are removed and the components responsible for profit and growth are accentuated.

The Bible is also very clear on the nature of human beings. "Man that is born of woman is of few days and full of trouble. He comes forth like a flower, and is cast down: he flees also as a shadow and continues not. Seeing that his days are determined, the number of his months are with thee thou hast appointed his bounds that he cannot pass." Job 14:1-5

The message is very clear, persuasive, provocative, and instructive.
1. We are just pilgrims, visitors or passengers, just passing through this world. The world is not our home.
2. We have only few days/years to spend in this pilgrimage/journey of life.
3. Those few days/years are full of trouble, trials, and tribulation.
4. The number of those days/years is known only to the Creator - God Almighty.
5. Our boundaries - life-span, height, wealth, position, fame and attainment during the pilgrimage have been pre-determined and pre-set - we cannot pass the set boundaries.
6. At a time that we do not expect, our pilgrimage/ life-journey shall be brought to an abrupt end.
7. We shall now return back Home: Heaven or Hell.

Most of us are concerned, worried, and anxious, about the first six points which are clearly beyond our control. Our effort, focus and concentration should be dissipated upon the seventh point. If we are re-called today, are we heading for heaven or hell? Why not prepare an honest spiritual balance sheet of your life this year-end against the following benchmarks to discover your destination; as if this year-end is your end - a simulation exercise. If your balance sheet under the Grace of Jesus Christ certify you for heaven, then remain steadfast, hold that fast which thou has, that no man take your crown. If your balance sheet is, however, showing an excess of liabilities over assets or you are not sure, I admonish you to set a new goal that is anchored on heaven, prepare the strategic objectives to bridge the strategic gap. Remember that the righteous Sovereign God of the universe is a great God Almighty and a frightful God which regards no person nor take bribe or reward. He provides a level play-ground for everyone and whether you love Him or not, His love is without discrimination.

You may say that the sun and the moon are not the creation of God, that does not stop Him from giving you light. You may reject Him, He will still continue to provide the air you are breathing and provide your land with rain and dew in their seasons. There is nothing you do or feel that will stop the Father's love from drenching you. But at the end you will account for how you have responded to His love. The benchmarks of the Balance Sheet are set by God Himself in Deut 10:12-13 and reiterated by Jesus Christ our Lord and Savior in Luke 18:18-22, Matth. 5:20, John 15.

Faith: John's gospel tells us "God did not send the son into the world to judge the world, but that the world, might be saved through Him. He who believes in Christ is not judged, he who does not believe has been judged already, because he has not believed in the name of the only begotten son of God. John 3:17-18. If you want to be saved, please invite Jesus into your life today as your Lord and Savior. Accept Him, confess Him and establish a personal relationship with Him, "He who believes in the Son has eternal life but the wrath of God abides on Him who does not believe Christ". John 3:36. Accepting Jesus entails total surrender of your life and circumstances unto Him. Patience in waiting, courage in tribulation and unwavering faith in trials. Knowing Him is not enough but having a personal relationship with Him is the most critical. Surrender all unto Him today.

Worship/Serve God: "And now Israel, what does the Lord your God require of you, but to fear the Lord your God, to walk in all His ways and to love Him, to serve the Lord your God with all your heart and all your Soul and to keep the commandments and statutes of God for your good." Deut 10:12-13 This was reiterated by Christ in Mark 12:28-30, Luke 1:74-75, and Rev 14:7. Does your worship in this outgoing year reflect a total surrender to God or you are still a seasonal or convenient worshipper. "I know your works that you are neither cold nor hot. I could wish you were cold or hot. So then, because you are lukewarm, and neither cold nor hot, I will vomit you out of my mouth. Rev 3:14-16. Make an irrevocable vow to redress your worship deficiency in the new year so that you may be counted among His own. Time is running out. Do not sacrifice everlasting peace, joy, glory and dazzling beauty of heavens for the excruciating pain, anguish, and lamentation of Hell.

Commandments: The Sovereign God of the Universe says in Deut 30:15-18. "15See, I have set before thee this day life and good, and death and evil; 16In that I command thee this day to love the LORD thy God, to walk in his ways, and to keep his commandments and his statutes and his judgments, that thou may live and multiply: and the LORD thy God shall bless thee .... 17But if thine heart turn away, so that thou wilt not hear, ... 18I denounce unto you this day, that ye shall surely perish. Eccl. 12:13 further says that the only duty given to man by God is for man to fear God and keep His Commandments. There is no other work. And to that young rich ruler who enquired from Jesus for the credentials to enter the Kingdom of God in Luke 18:18-22. Christ said, keep the commandments, indulge yourself in works of charity and follow me - worship me. "He who has My commandments and keeps them, it is He who loves me. And He who loves Me will be loved by My Father, and I will love Him and manifest Myself to him." John 14:21. Are you sincerely and diligently keeping all the laws of God. Without this, you cannot receive the grace to enter the Kingdom of God. Run away from sins!!!

Works of Charity: Do you know that whatever your financial situation is, you have a compulsory divine obligation to provide for the less privileged if the dews of heaven must come upon you. But "whoever shuts his ears to the cry of the poor will also cry himself and not be heard" Prov. 21:13 but unto the charitable is the covenant "Blessed is he who considers the poor. The Lord will deliver him in time of trouble. The Lord will preserve him and keep him alive and he will be blessed on earth." Psalm 41:1-3. During this outgoing year how many less privileged have you provided for? Remember that only those who feed the hungry, clothe the naked, pray for the sick and provide for the homeless shall be certified for the Kingdom of Glory (Matth 25:31-46). Bridge the gap and start to do it right immediately. You have no excuse. You must do it. It is His command.