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A favorite phrase being used by economists, financial gurus, politicians, and even preachers, is "the bottom line." The phrase probably originated with financial statements, where pages of data are summarized at the bottom of the last page. Income and expenses are totaled and the difference between them is the balance. This balance is called "the bottom line."

Most are glad that the bottom line exists, because that's the only part of a financial statement they understand. There are some financially oriented individuals who delight in pouring over the dusty books of financial transactions. Auditors eagerly search for discrepancies, , sloppy records, or even deliberate juggling of the books. But for most, they haven't the foggiest notion of the intricate niceties of bookkeeping, and financial statements are a complete

Text Box: mystery, except for the bottom line. We are nearing the close of another year. This is a good time to candidly and carefully review our books (life) during the year that is about to pass into eternity, and consider the numerous ways that we have had the favor of God in the blessings He has bestowed upon us. At this time every year Ellen White would write to her children and also short articles for the Review, encouraging her loved ones to make sure they ended the year financially faithful. In the December 23, 1902, issue of the Review she wrote, "What of your stewardship? Have you during the past year robbed God in tithes and offerings? Look at your well-filled barns, at your cellars stored with the good things the Lord has given you, and ask yourselves whether you have returned to the Giver that which belongs to Him. If you have robbed the

Text Box: Lord, make restitution. As far as possible, make the past right, and then ask the Saviour to pardon you. Will you not return to the Lord His own, before this year, with its burden of record, has passed into eternity?" The page of my life over the past year has been filled with blessings and some sorrow. But I ask myself, as I examine the entries, "Have I primarily lived for myself? Is evidence of being like Christ recorded there - faithfulness to God, helping others, sacrifices to spread the gospel?" I can still make some positive entries on this year's page to effect my bottom line. How about you?

Volume 4, Issue 11

November 30th, 2005