At the end of the calendar year or fiscal year, almost every business takes stock of its physical inventory and of its financial performance.  This measure of assets and accomplishments provides a frame of reference to compare with the business’ past expections and future aspirations.  This, in turn, allows the management to make practical decisions about what needs to change and about what needs to continue as is in order to meet the company’s ultimate goals.
     As Christians, we also must take regular stock of our physical inventory and spiritual performance.  As Christians, we also compare this measurement against the standards that we and God have set for ourselves.  As Christians, we also must make practical decisions about what we should change and what we should persist in order to meet our ultimate goals of living with God on earth and in heaven.
     
     How have you prospered this past year?  Or, to put it another way, how much has God blessed you?  Just how many blessings can you count and write down on a piece of paper?
     Let’s start with housing.  Most of us live in homes that are more than adequate for the main essentials required of a dwelling.  Compared to the Christians of the first century, the Christians of your congregation probably live in such marvelous mansions of convenience and innovation as to seem almost heavenly to those people.
     What about clothing?  The poorest in many congregations own enough clothing to wear different outfits every day while the poorest of our predecessors borrowed the one outfit they wore all week.
     Travel?  The early Christians walked -- a lot.  At best, on land, they might have ridden a beast of burden or in a cart drawn by animals or people.  Any journey on water was powered by the wind or by human muscles.  Traveling by air was out of the question.  Yet, most of us own or have access to private vehicular transportation.  What they traveled in days or weeks, we habitually accomplish in hours, especially if we take a plane or fast train.
     Many of the early Christians hoped to eat one main meal a day consisting of some type of bread, broth, a simply prepared vegetable, and perhaps some fish.  Meat was expensive and usually reserved for special occasions.  We, on the other hand, would feel denied if we could not eat meat with at least two of our meals each day.  We have such an abundance and variety of foods to choose from that we actually expect to eat what we like.
     
     To cut to the chase, in almost every material apect of our lives we are unimaginably rich compared to the first-century Christians.  Why has God blessed us so abundantly with material possessions?  I don’t really know.  But I’m sure He expects us to consider those blessings as we make decisions about how we will serve Him more and better.
     Beyond the material, we have blessings to count in health, family, friends, the church, and our citizenship in Christ.  Just as the business “counts its blessings” before it can decisively use them, we need to count those blessings before we make the most of them.  If we have trouble recognizing those blessings, perhaps we should consider those people who seem to us to have fewer of those benefits or who truly lack them all together.  No matter how “bad” we think we have it, there is always someone else who has less or worse than we have.
     
     After you’ve written down your list of “assets,” work on another list of “accomplishments” -- your spiritual performance.  What specific tasks or responsibilities did you take on this past year to serve God, to strengthen the church, to reach the lost?  Did you successfully complete any or all of them?  Do any of them require continued effort on your part to be successful?
     Now write down your spiritual goals and plans for this coming year.  Are there things in your life that need changing, perhaps issues that need resolving, before you can reach your goals?  Are there some habits you need to hang onto and others you need to abandon?  If you’re having trouble setting some goals, here are a few suggestions in addition to reading your Bible every day:
     1. Pray everyday for at least fifteen minutes or more about specific issues & people.
     2. Increase your weekly contribution.
     3. Select a member of the congregation for mutual growth & edification.
     4. Select one of your family, friends, or co-workers as your personal responsibility to evangelize this coming year.