Divine Accounting

And he believed in the Lord, and He accounted it to him for righteousness.”—Genesis 15:6 (NKJV)

My mom makes a living as a Certified Public Accountant, but sadly, I don’t share her acumen for analyzing, verifying, and adjusting financial statements. No matter how hard I try, I never can accurately balance my checkbook. I have spent countless hours with a calculator scratching my head and trying to figure out how to fix my blunders.  

For many years, I experienced this same frustration because I completely misunderstood how my merciful God measured and assessed my actions. I worked hard to reconcile my life and try to be in right standing with my Creator, but I always missed the mark. My life was a mess—no matter how hard I tried to fix my sin, I couldn’t subtract my unrighteousness. I lived in constant defeat because of my faulty grasp on how God accounted for my sin. Thankfully, someone explained to me that God’s grace is a gift to be received, not earned.  

This simple verse in Genesis 15 declares how faith is the only valued currency in God’s economy. Abraham was justified by God because he believed. The moment he placed his full confidence in God, his heavenly Father cleared his charges and credited righteousness to his account. Just like Abraham, God desires for us to fully devote our hearts to Him.  

Friend, you don’t have to live in constant fear because you are bankrupt and do not possess enough assets to balance the weight of your sin before God. Jesus laid down His sinless life to pay the price for your sin. When you place your full confidence in Christ, God wipes away the debt of your sin and marks your account as paid in full.  

The enemy of our souls wants us to live empty, defeated lives. The accuser loves to remind us about our past and accrue shame to our record. The apostle Paul reminded the early believers in Colossae that in Christ we are complete and possess all treasures of wisdom and knowledge (Colossians 2:3, 10). Christ took on our massive debt and nailed that weight to the cross (Colossians 2:14). Because the tomb was empty, we are now fully covered by Christ’s righteousness and forever debt free.

DIG: Read Romans 4, Galatians 3:5-25, and James 2:14-26. What other details do you glean about God’s divine accounting through the story of Abraham? 

DISCOVER: Read Hebrews 11:1-6. How does the writer of Hebrews define faith?  

DO: Think about one person in your circle of influence who does not know Christ’s work on the cross has paid for their sin in full. Share this devotional with them.  

About the Author

Lyli Dunbar