A favorite phrase now being used by economists, financial gurus, talk show hosts, politicians, and even preachers is "the bottom line." The phrase probably originated with financial statements where pages of data are finally summarized at the bottom of the last page. Income and expenses are totalled and the difference between them is the balance. This balance is called the bottom line. I'm glad that the bottom line exists, because that's the only part of a financial statement I understand. There are some financially oriented individuals who delight in pouring over double entry ledgers, debit and credit records, and the dusty books of financial transactions. Auditors eagerly search for discrepancies, mistakes, sloppy records, or even deliberate juggling of the books. As for me, I haven't the foggiest notion of the intricate niceties of bookkeeping, and financial statements are a complete mystery except for the bottom line.
Today, there seems to be confusion as to what the bottom line is, spiritually speaking. We have religious leaders who stress the credit column and minimize the debit column. They claim that salvation is automatic, that it is easy to be saved and difficult to be lost; that we are born saved because Christ died for everyone. This is true, and it includes those who have never heard of Christ, those who are undecided, those, such as agnostics, who just don't know, atheists who don't believe, and those who just don't care. They say the only way to be lost is to deliberately say, "no," to God. But, there is no conversion required, no commitment made, and sin is defined as a separation from God, so there is no repentance. On the other side of the ledger, there are those who stress the debit side and minimize the credit side. They claim that we are born sinners, and therefore we must atone for that by penance, and good works. To this group it is a constant struggle to balance the books.
There is a third teaching, which I prefer, that there is nothing that we can do to earn salvation. We are born with sinful natures and so we are born in the debit column. However, Jesus sacrificed Himself on the cross to cancel our debits and balance the books. Our part of the transaction is conversion, an acceptance of that sacrifice, and a commitment to follow His way and finish His work. Sin is an overt rejection of that commitment, which requires repentance and sorrow and a recommitment. Living a committed life is tough in a sinful world, salvation is easy but not automatic, and sanctification is the work of a lifetime. The last generation of saints is told to "fear God and give glory to Him" ( Rev. 14:7); and King Solomon, a very wise man, summed it all up with the conclusion that to fear (respect) God and keep His commandments is the whole duty of man. This is "the bottom line."
