God’s Accounting System Uses LIFO

If you are not familiar with accounting processes, there are two systems for calculating net profit from the goods your company sells, and these are founded on the cost of manufacturing the goods, known as the COGS (Cost of Goods Sold.)

These cost calculating systems are called LIFO and FIFO, which stands for Last In, First Out and First In, First Out.

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The way it works is that when calculating your profit, using FIFO your COGS is going to be what it cost you to manufacturer the goods that are the oldest in the inventory (first ones there) against what you sold them for now. If the manufacturing costs have risen since those older items were made, then the profit margin will be higher using FIFO.

On the other hand, if manufacturing cost has decreased, then calculating your profit based on the most recent items made will give you a higher profit, so you would want to use LIFO.

So, nu? What’s any of this have to do with God or salvation?


In Ezekiel 18:21-24 we are told this:

However, if the wicked person repents of all the sins he committed, keeps my laws and does what is lawful and right; then he will certainly live, he will not die.  None of the transgressions he has committed will be remembered against him; for the righteousness that he has done, he will live. 

Do I take any pleasure at all in having the wicked person die?” asks Adonai Elohim. “Wouldn’t I prefer that he turn from his ways and live?

On the other hand, when the righteous person turns away from his righteousness and commits wickedness by acting in accordance with all the disgusting practices that the wicked person does, will he live? None of the righteous deeds he has done will be remembered; for the trespasses and sins he has committed, he will die.

What God is saying is this: whatever type of person we are when we die, that is how we will be judged.

It doesn’t matter how wicked we had been in our past life – or, let’s say how many sins we have in our inventory- because when we repent and ask forgiveness through Yeshua ha Maschiach (Yeshua the Messiah, also known as Jesus Christ), since God uses LIFO those sins will not be used in calculating our spiritual worth.

The righteous acts we now are storing away are the ones that God will use when judging us, or better yet, let’s call it calculating our spiritual profit margin. This is such good news that it should make one jump up and down, like a newborn calf (remember that Psalm?) because there is no way for us to ever make up the profit lost through sinfulness.

What God does is to allow us to change our accounting system, so that when we do face him, it is only the recent COGS that he sees, which are the righteous acts we have committed since we repented and accepted Yeshua as our spiritual CFO.

Thank God for his merciful nature, and especially for his (not just) willingness to forgive, but desire to forgive us for the sins we commit against him; when King David wrote Psalm 51, he knew that every sin we commit, no matter what it is or who we hurt, is first and foremost against God.

So if you are reading this and haven’t yet repented or accepted Yeshua as the Messiah God sent, for you and for me, then please consider that you can change your accounting system before God holds his final audit, but you never know when that will be, so the best time to do that is NOW! Repent, accept Yeshua as your Messiah and ask God to forgive you for your sins, and change the accounting system he will use to judge you when you come before him.

Then start to build your inventory of righteousness.

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That’s it for today, so l’hitraot and Baruch HaShem!

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