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THE LEDGER IS CLOSED

Posted by: bhfbc <bhfbc@...>

 

THE LEDGER IS CLOSED

January 1, 2006

 

Text: Matthew 26:14-30, 27:1-10

 

 

The name of John D. Rockefeller occupies a permanent space in American history. He built the great Standard Oil empire, one of the corporations that catapulted America into an amazing new era. Not surprisingly, Rockefeller was a man who demanded top performance from his company executives. One day, one of those executives made a mistake that cost the corporation two million dollars. I’ve made some mistakes in my time, but I haven’t cost anyone two million dollars! Word of the executive’s enormous error spread quickly throughout the corporate offices, and the other men began to make themselves scarce. Afraid of Rockefeller’s reaction, they did not want to cross his path.

One company officer did not have a choice, though, since he had an appointment with the boss. So he straightened his tie, squared his shoulders, and walked into Rockefeller’s office. As he approached the oil monarch’s desk, Rockefeller looked up from the paper on which he was writing. “I guess you’ve heard about the two million dollar mistake our friend made,” he said abruptly. “Yes, sir,” the executive said, expecting Rockefeller to explode. “Well, I’ve been sitting here listing all of our friend’s good qualities on this sheet of paper, and I’ve discovered that in the past he has made us many more times the amount he lost for us today by his one mistake. His good points far outweigh this one human error. So I think we ought to forgive him, don’t you?”

It is good to share communion at the Lord’s table this first day of 2006. This ordinance, as Baptists call it, is a visible, active reminder of the work of Christ. It is from this ceremony that we derive the concept of the “New Testament” or “new covenant.” Forgiveness is at the heart of the meaning of communion; it is a good way to start the new year.

I think that Rockefeller’s executives, especially the one who made a mistake that cost so much, were glad about their boss’s response. They may have even regarded his attitude and action as magnanimous. From a human perspective, I would agree with them. It’s not always easy to show forgiveness for such a big mistake. Indeed, we sometimes have difficulty showing forgiveness toward someone who has done far less to us.

In spite of how gratuitous Rockefeller was toward his employee, however, his example of forgiveness breaks down quickly in comparison to God. Rockefeller used the ledger method to arrive at his basis for forgiveness. Since his employee had more than enough good qualities to overcome the bad side of the ledger, Rockefeller believed he was worth forgiving. The lesson there, by the way, is to always be a good employee. That’s certainly not a bad thing in most instances.

Fortunately, God does not employ the ledger method. Oh, I know that we humans have a tendency to look at things that way. Whether by doctrine or just in literature, we set up a good side - bad side ledger method of accounting for God. I see plenty of times in movies and TV shows where someone is working to complete some special task so that he or she can erase some bad out of his or her past. If God really applied the ledger method, though, none of us would be accepted into His kingdom.

Judas Iscariot, the betrayer of Jesus, is a good example of this. Or, maybe, a bad example, depending on which direction we approach the event from. I’ve heard many a time that even a bad example is still an example. As we well know, Judas agreed to betray Jesus. “Then one of the Twelve - the one called Judas Iscariot - went to the chief priests and asked, ‘What are you willing to give me if I hand him over to you?’ So they counted out for him thirty silver coins. From then on Judas watched for an opportunity to hand him over.”

There is much speculation as to what brought Judas to this point. I’ve read differing opinions: he was upset over Jesus’ extravagant use of whatever money they had; he became disappointed that Jesus was not leading an open rebellion against the Roman occupation; he caved in to greed and saw this as a way to make money. Whatever the reason, Judas agreed to betray Jesus. Judas had a real big mark on the bad side of his ledger.

The sequence of events concerning Judas during the last supper is difficult to sort out. Matthew’s account tells us that Jesus identified the betrayer by the action of the one who dipped his hand into the bowl with him. But no one else present seemed to have caught on. Regardless, what has stood out to me plainly for a long time is that Jesus included Judas in the institution of the new covenant. Verses 27 and 28 are poignant in their simplicity: “Then he took the cup, gave thanks and offered it to them, saying, ‘Drink from it, all of you. This is my blood of the covenant, which is poured out for many for the forgiveness of sins.” Luke 22:20-21 is likewise as stark: “In the same way, after the supper he took the cup, saying, ‘This is the new covenant in my blood, which is poured out for you. But the hand of him who is going to betray me is with mine on the table.’” Jesus was not checking a ledger or making a list of Judas’ good qualities. He was simply including Judas in his eternal act of grace and was offering forgiveness.

It was Judas, himself, who turned God’s forgiving mercy into a ledger keeping experience. “When Judas, who had betrayed him, saw that Jesus was condemned, he was seized with remorse and returned the thirty silver coins to the chief priests and the elders. ‘I have sinned,’ he said, ‘for I have betrayed innocent blood.’” In this regard, Judas got it. He recognized clearly the despicable nature of his act, and he uttered those three words that have so often started men and women onto the path of a new and radically different life: “I have sinned.” If only he had learned the lesson his Master had just taught a few hours before. But he failed to learn. Filled with such remorse for his betrayal of Jesus to the authorities, I am certain that he believed that Jesus would have nothing further to do with him. He turned God’s divine forgiveness into a ledger activity with disastrous consequences. Those to whom he confessed were not at all interested in Judas’ confession. “’What is that to us?’ they replied. ‘That’s your responsibility.’” It was a responsibility that proved too much for Judas. “So Judas threw the money into the temple and left. Then he went away and hanged himself.”

Regardless of how useful the ledger method may be applied in human affairs to assist with decision-making, it is deadly to apply it to our spiritual affairs. This does not mean that God is not concerned with sin. He is. He very much detests sin. Sin cannot abide in the presence of God. Consequently, sinners cannot abide in the presence of God. Sinners will never see our ledger show more holy qualities than our sinful qualities. Sad, but true.

Therefore, praise God that he does not treat us like Rockefeller treated his employee. Even though his action resulted in forgiveness, Rockefeller’s decision could have gone the other way. God makes it clear that His decision will never “go the other way.” He makes it clear that sin will always result in death because it cannot live in the presence of God. That is a certainty; it cannot be wiped away by any side of a ledger. He also makes it clear that the new covenant promise of Jesus results in divine forgiveness for the sinner who confesses his or her sin and believes in Jesus as his or her personal Savior and Lord. That is a certainty; the ledger is closed.

 

Rev. Charles A. Layne
First Baptist Church
Bunker Hill, Indiana

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