Sermons in the Year 2025
Spiritual Accounting

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All Scriptures quoted in this article are from the New King James Version (NKJV), unless otherwise noted (https://www.biblestudytools.com/nkjv/).

December in the Gregorian calendar is a time when many people in business do end-of-year accounting. Through this accounting, they know their total income and expenses and their profit or loss for the year. From those results, they draw lessons to apply to the new year, hoping to achieve greater success.

From a spiritual perspective, the final days of the year are also a good time for God’s people to do “spiritual accounting.” So, what is “spiritual accounting”? It is the reviewing of one’s life of faith throughout the past year, drawing lessons from it, and then applying those lessons to the new year in order to receive even greater blessings. However, for those who truly love and revere the Lord, the purpose of “spiritual accounting” goes beyond receiving blessings; it is to gain experience so that in the new year they may live a life that pleases the God even more. They place pleasing the God above receiving additional blessing from Him.

“Spiritual accounting” takes on an even deeper meaning when we live with the awareness that the return of the Lord Jesus is very near. This is not merely ordinary “accounting,” but also preparation for an event of the utmost significance—an event that is the greatest in human history, in the history of the Church, and in the salvation plan of the God specifically for the Church.

“Spiritual accounting” becomes all the more urgent and personally meaningful than ever when we realize that the deadline is no longer the end of the Gregorian year but the very moment the Lord comes—the moment when we will stand before Him.

We know that the necessary and sufficient sign announcing that the Christ will come to take the Church out of the world before the End Times has already been fulfilled. That sign is the event of the people of Israel being reestablished by the God as a nation on the land of Canaan after more than 2,500 years of exile; and afterward, they regained full sovereignty over the Holy City of Jerusalem in a war they did not initiate. This event is precisely the “tender branch of the fig tree putting forth leaves” in the parable of the Lord Jesus, recorded in Matthew 24, Mark 13, and Luke 21.

Among all the signs the Lord spoke of, only the sign of “the tender branch of the fig tree putting forth leaves” is a sign concerning a nation—the people of Israel—being revived after a long period of political “death.” This event is unique and unrepeatable, marking the initiation of a sequence of events that will take place in the last days.

Therefore, the generation born during the period from May 14, 1948 (the day Israel was reestablished as a nation) to June 7, 1967 (the day Israel regained sovereignty over the city of Jerusalem) is the generation that will not pass away before all these things are fulfilled—that is, before the Christ comes to take the Church into heaven and the End Times unfold. That generation will witness the entire sequence of events, beginning with the rapture of the Church and continuing until the Christ returns to the earth, setting His foot on the Mount of Olives. We belong to that generation and are truly living in the final days of that preparatory period.

“Now learn this parable from the fig tree: When its branch has already become tender and puts forth leaves, you know that summer is near. So you also, when you see all these things, know that it is near–at the doors! Assuredly, I say to you, this generation will by no means pass away till all these things take place.” (Matthew 24:32-34)

The “it” in verse 34 is the return of the Christ to the earth at the end of the End Times, which is spoken of in verses 30 and 31. However, according to the clear teaching of God’s Word, before the terrifying judgments come upon the world throughout the seven years of the End Times, the Christ will descend in the air to take the Church—His bride—out of the world.

“For the Lord Himself will descend from heaven with a shout, with the voice of an archangel, and with the trumpet of God. And the dead in Christ will rise first. Then we who are alive and remain shall be caught up together with them in the clouds to meet the Lord in the air. And thus we shall always be with the Lord. Therefore comfort one another with these words. mãi. Thế thì, các anh chị em hãy dùng những lời ấy mà khích lệ nhau.” (1 Thessalonians 4:16-18)

Therefore, the event of the Christ coming to take the Church into heaven is very near—it may be counted in months, not necessarily in years. Whether it is nine months, ten months, or twenty months more will not make much difference, because time is passing very quickly.

We respectfully urge brothers and sisters to take time to read and listen again to the sermon “The End of the World and the Year 2027” [1]. Doing so would help you to see more clearly the marvelous fulfillment between biblical prophecies and historical facts, confirming that we are indeed the generation that will still be alive when the Christ returns to receive the Church and the End Times begin.

So then, in these final days of the year 2025, with an awareness of “the last time frame” and the nearness of the Christ’s return, how should we carry out “spiritual accounting” in a concrete and serious manner?

First of all, let us honestly examine ourselves before God’s Word to see what offenses we have committed. James 3:2 warns, “For we all stumble in many things.” This truth is not meant to make us discouraged but to lead us to complete liberation in the Christ: “If we confess our sins, He is faithful and just to forgive us our sins and to cleanse us from all unrighteousness” (1 John 1:9). “Accounting” begins here: honestly confessing and receiving forgiveness.

However, accounting does not stop at a general acknowledgment of sin. To be truly effective in practice, we need to “examine ourselves” in light of the characteristic weaknesses that God’s people often stumble over. Under the illumination of the Holy Spirit, let us carefully review ourselves over the past year, especially in these six areas where falling is common: pride, greed, sexual immorality, deceit, jealousy, and unforgiveness.

Let us search our hearts with these seven specific and penetrating questions:

1. The specific incident: In what situation, and with which specific people, did I commit these sins?

2. Frequency of recurrence and root cause: Which sin did I repeat most often? What does this reveal about my “blind spot” (carelessness, inattentiveness, lack of knowledge of God’s Word), a “bondage” (a bad habit not yet abandoned, emotional attachment to loved ones), or an unmet spiritual need in my heart (pride to cover insecurity, greed to fill emptiness, etc.)?

3. Genuine repentance: Did I truly repent—that is, grieve because I displeased God and harmed myself and others—or did I stop at a merely procedural confession?

4. Corrective action toward others: What specific actions did I take to repair the damage? Is there a need to apologize, to reconcile, or to make some practical restitution to those whom I harmed? (See Matthew 5:23–24.)

5. Intercessory prayer and blessing: Have I taken time to pray for and bless those whom I caused to stumble, or those I envied, or those I did not forgive? This step demonstrates genuine love.

6. Preventive plan: From this lesson, what concrete measures will I put in place to avoid repeating the sin in the future? For example, avoiding a tempting environment, finding an “accountability partner” for support, memorizing a specific Scripture verse to fight the battle, etc.

7. Commitment to God: Finally, after confessing sin, receiving forgiveness, and making a plan, have I offered God a specific act of dedication as evidence of gratitude and renewed resolve? For example, setting aside an extra ten minutes each morning for devotion, carrying out a specific act of love, etc.

We need to remember this: the issue is not whether we say words of confession and apology to God, but the heart behind those words. True repentance is always accompanied by a resolve to change, through the power of the Holy Spirit and by being equipped with every piece of the spiritual armor of the God to fight against the desires of the flesh, which are always opposed to the spirit (Galatians 5:17).

“I can do all things through Christ who strengthens me.” (Philippians 4:13)

“Finally, my brethren, be strong in the Lord and in the power of His might. Put on the whole armor of God, that you may be able to stand against the wiles of the devil.” (Ephesians 6:10–11)

“For the flesh lusts against the Spirit, and the Spirit against the flesh; and these are contrary to one another, so that you do not do the things that you wish.” (Galatians 5:17)

This accounting is not meant to torment ourselves but to be a necessary cleansing step so that we are no longer stained, ready for the day the Christ comes:

“Therefore, beloved, looking forward to these things, be diligent to be found by Him in peace, without spot and blameless.” (2 Peter 3:14)

Next, with the awareness that the day of the Christ’s coming is very near, let us honestly examine ourselves to see whether our lives are truly oriented wholly toward His coming. Let us search our hearts with the following seven penetrating questions concerning zeal and watchfulness:

1. Diligence in daily meditation on God’s Word: God’s Word, as recorded in the Bible, is the spiritual “food” that nourishes our spiritual life. It is also “light” (Psalm 119:105) that helps us perceive things rightly and recognize the signs of the times. Additionally, God’s Word is the spiritual “sword” (Ephesians 6:17) that enables us to be victorious. The command in Joshua 1:8 guides us to prosper in our ways and act with discernment. Just as the body needs daily physical food, the spirit likewise needs daily spiritual nourishment.

2. Contentment with material provision: God’s Word teaches, “And having food and clothing, with these we shall be content” (1 Timothy 6:8). Are we content with the provision God has given us so that we can dedicate time to pastoral and spiritual ministry, or do we still spend time striving to earn more money? Are we actively storing up treasures in heaven or on earth (Luke 12:13–21, 33–34; 1 Timothy 6:17–18)?

3. Diligence in preaching the Gospel to the unsaved: Are we fulfilling our duty to “make disciples of all nations” through diligent Gospel proclamation (Matthew 28:19–20), especially to those in our families who have not yet received salvation? Is our silence toward those in perdition a sin (Ezekiel 3:18–19)? Today, in addition to direct preaching, we can also proclaim the Gospel through online and digital media, including personal social media platforms.

4. Diligence in exhorting and building up fellow believers: Do we care for our brothers and sisters in the local Church? Are we diligent in reminding and encouraging them to prepare for the coming of the Christ? God’s Word instructs us to use the hope of His coming to encourage one another (1 Thessalonians 4:18; Hebrews 3:13; 10:24–25).

5. Diligence in participating in all Church ministries and services: Are we diligent in giving, interceding, and participating in the ministries and services of the Church? Are there talents—health, time, abilities, finances, opportunities—that God has given us which we have not used in ministry (Matthew 25:14–30)? Remember, we will soon give an account to God for the talents He has entrusted to us.

6. Diligence in interceding for our homeland: Our homeland includes territory, people, and government. God “has made from one blood every nation of men to dwell on all the face of the earth, and has determined their preappointed times and the boundaries of their dwellings” (Acts 17:26) and “desires all men to be saved and to come to the knowledge of the truth” (1 Timothy 2:4). Therefore, every believer has a duty to intercede for their homeland: for the peace of the land, for the salvation and worship of its people, and for God’s blessing upon its leaders.

7. Diligence in interceding for Jerusalem and the universal Church: God’s Word commands, “Pray for the peace of Jerusalem” (Psalm 122:6). Spiritually, Jerusalem is connected to God’s plan and covenant, so praying for its peace is asking for God’s will to be fulfilled and His righteousness and salvation to be revealed there. Practically, it is a prayer for peace among the nations living in Jerusalem and for God’s Church there. Believers also have a duty to intercede for the universal Church, encompassing all nations, especially for those facing natural disasters, disease, war, famine, or persecution. Such intercession is a way of co-working with God in His plan for these final days.

This complete “accounting” does not stop at merely reviewing our shortcomings. It must lead us to a determined course of concrete action in the new year. Consider the seven areas above as a roadmap for a vigilant life. When we diligently meditate on God’s Word, remain content, preach the Gospel, build up one another, serve the Church, and intercede for the world, we are living in readiness, wholeheartedly anticipating the sound of the angel’s trumpet calling us into the air to meet the Christ.

“Spiritual accounting” becomes meaningless if it stops at awareness alone. Like the wise builder in Matthew 7:24–27, we must put into practice what we know. Here are three concrete steps to turn self-examination into transformation:

1. Create a personal “Spiritual Report”: Don’t let the insights from self-examination remain fleeting thoughts. Write down:

• • Specific sins to confess and abandon (from the first seven questions).

  • Areas of diligence that need strengthening (from the subsequent seven questions).

  • A key Scripture verse for each weakness to use as a weapon in spiritual battles. For example, Proverbs 16:18 for pride and Philippians 4:6–7 for anxiety. This report is not for condemnation but to track progress and maintain accountability.

2. Establish a daily “Watchfulness Plan”: Preparation for the Lord’s coming is a lifestyle, not a single event. Set up small but sustainable habits:

• • A fixed time each day for devotion and reading God’s Word.

  • A daily reminder (on your phone or mirror) saying, “Today may be my last day in this flesh. Have I lived worthy of the Lord’s love and grace?”

  • A small weekly evangelistic action, such as sharing a Bible verse on social media, sending an encouraging word to an unsaved friend, or praying specifically for a nation.

3. Find a “Watchful Companion”: We are not called to fight alone (Ecclesiastes 4:9–12). Find a trustworthy brother or sister in the Lord to:

• • Wisely share the points we want to change.

  • Schedule regular prayer sessions, especially for each other’s watchfulness and readiness.

  • Encourage and remind one another to be diligent in ministry and service and to remain free from sin. This will serve as a “spiritual early warning system” for each other.

Dear Church,

This “spiritual accounting” is not an endpoint but a new beginning—a start to a year lived with clearer vision, more careful steps, and a heart burning with anticipation for the coming of the Christ. May this self-examination help each of us not only to be “aware” and ready for the Lord’s coming, but also faithful and wise servants, so that when the Christ arrives, we may joyfully enter His glory.

We do not know the exact day or hour, but through the signs God has given—such as the tender branch of the fig tree putting forth leaves—we know with certainty that the day of the Christ’s coming for the Church is very near. Our generation is a special one. We were born and are living in a time when all prophecies of the last days are quickly being fulfilled. The return of the Christ to receive the Church is no longer a distant doctrine but a hope soon to be realized, potentially occurring in the very near future.

Therefore, let us stay alert! Do not let the busyness of this life, concerns over material things, or the gradual cooling of our first love catch us by surprise (Matthew 24:42–44).

Be diligent! Use the remaining time not to store up treasures on earth, but to be rich toward God (Luke 12:33–34). Invest in God’s Word, in souls, and in all the work of His House.

Keep yourselves pure! Regularly examine yourselves, rejoice in forgiveness, and walk in the freedom of those redeemed, no longer under the yoke of sin.

May the Word of God sanctify us and strengthen us. May we all stand firm in faith and remain faithful to the Lord until the day Christ returns. May the love, grace, and fellowship of the Triune God—God the Father, God the Son, and God the Holy Spirit—cover all of you. Amen!

Timothy Christian Huynh
Priscilla Christian Huynh
12/27/2025

Notes:

[1] https://preachingfromthebible.net/067-the-end-of-the-world-and-the-year-2027/

About Using “God” or “the God” and “holy spirit”

Wherever the Hebrew, Aramaic, and Greek texts of the Bible use a definite article with a noun to denote GOD, we translate it into English as “*God” or “the God” to refer to God the Father. We understand that “God,” without a definite article, was used as a collective noun for all and any of the three Persons of the Godhead. And “God,” with a definite article, was used to refer to God the Father.

In the Greek manuscripts of the New Testament, the term “holy spirit” (πνευματι αγιω) without the definite article “the” (το) is used to denote the power of God, which is given by God the Holy Spirit. “The Holy Spirit” (το πνευματι το αγιω) is God, and “holy spirit” (πνευματι αγιω) is the power that comes from God.