Biblical Accountancy
A Sermon on Romans 6:21
Originally preached Dec. 30, 1956
Scripture
21What fruit had ye then in those things whereof ye are now ashamed? for the end of those things is death.
Sermon Description
The Bible gives a framework for determining whether or not one currently lives a successful or a foolish life. In this sermon on Romans 6:21 titled “Biblical Accountancy,” Dr. Martyn Lloyd-Jones helps the listener figure out for what or who they are living. There are only two choices that the Bible gives when one answers this question: they are either living for the world—in sin and death—or they are living for God and eternal life. If one is living in sin, Dr. Lloyd-Jones pleads with them to consider the end of their work. This is the unavoidable question that all must face, and yet are tempted to put off answering until it is too late. Anyone who is tired of shame, from being a slave to the world, and the overall burden of sin are encouraged to know there is hope in the life of God. Come, listen to what the truly good life is.
Sermon Breakdown
- The apostle Paul puts a vital question to the Roman Christians about the profitability of sin.
- There are only two ways to live life: serving sin or serving God. Both result in becoming servants.
- The life of sin is worthless and results in shame and death. It exhausts our higher faculties and leads to misery.
- The godly life is excellent in itself, ennobling, and leads to joy, peace, and eternal life with God.
- Heaven is too wonderful for our earthly minds to comprehend, so the Bible gives few details. But it will be perfect fellowship with Christ.
- Sin's wages are death, but God's gift is eternal life through Jesus Christ. We can't earn it, only receive it by faith.
Sermon Q&A
Dr. Martyn Lloyd-Jones on Counting the Cost of Sin
What does Romans 6:21 teach us about the fruit of sin in our lives?
According to Dr. Lloyd-Jones, Romans 6:21 asks a penetrating question: "What fruit had ye then in those things whereof ye are now ashamed? For the end of those things is death." This question challenges us to examine what profit or advantage we gained from our sinful behaviors. Lloyd-Jones explains that the apostle Paul is essentially asking believers to perform a spiritual audit of their lives, comparing their pre-Christian existence with their current state, to demonstrate that the sinful life is "a total loss" and "completely worthless" both then and now.
How does Dr. Lloyd-Jones compare the Christian life to an accounting process?
Dr. Lloyd-Jones uses the metaphor of business accounting to explain the Christian evaluation of life. He says, "Here we are again at the end of a year, at a time when all men of business and others take a reckoning to see how things have been going." Just as a businessman conducts an annual audit to determine profit or loss, Christians should conduct spiritual accountancy to evaluate their lives. He notes that "the Bible can be looked at in this way. It's nothing but a great book of accountancy" - showing us how to "make a profit" in life rather than suffering spiritual loss.
What are the two ways of life that Dr. Lloyd-Jones identifies?
Dr. Lloyd-Jones states there are only two possible ways to live: "Every one of us in this building at this moment is either serving sin, which means the world, the flesh and the devil, or else we are serving God and living to please him and according to his holy laws." He emphasizes that everyone is a servant to something - there is no true freedom in the sense of independence from all masters. The crucial question is whether we are slaves to sin or servants to God.
Why does Dr. Lloyd-Jones call the sinful life "worthless"?
Dr. Lloyd-Jones explains that the sinful life is worthless for several reasons: 1. It functions only through "the animal part, the lower part, the basal part of our natures" 2. It requires us to suspend our higher faculties and "knock out our own highest centers" 3. It provides only temporary and empty pleasure - "You can't analyze froth" 4. It leaves nothing valuable behind - "nothing uplifting, nothing ennobling, nothing that adds to our store of knowledge" 5. It "exhausts us and tires us and takes from us and tends to leave us at the end, a mere wreckage of what we once were"
What does Dr. Lloyd-Jones teach about the shame that follows sin?
Lloyd-Jones explains that shame inevitably follows sin: "The sinful life always leads to shame. It's inevitable. It follows as the morning after inevitably follows the night before." He points to Paul's reminder to the Roman Christians of their shame over past sins. He also notes that sin itself "is ashamed of itself," which is why it operates in darkness and secrecy. Lloyd-Jones quotes the Old Testament warning, "Be sure your sins will find you out," noting that consequences cannot be avoided.
What is the ultimate end of a sinful life according to the sermon?
The ultimate end of a sinful life, according to Dr. Lloyd-Jones' exposition of Romans 6:21, is death - not merely physical death but spiritual death, which means "to spend eternity outside the life of God." He describes this as "a life of endless shame...endless remorse...endless suffering." He references Jesus' teaching that it's "a place where their worm dieth not and the fire is not quenched," emphasizing the eternal nature of this separation from God.
How does Dr. Lloyd-Jones contrast the gift of God with the wages of sin?
Dr. Lloyd-Jones emphasizes that while sin pays "wages" (what we have earned and deserve), eternal life comes as a "gift" (what we cannot earn but receive freely). He states: "The wages of sin is death, but the gift of God is eternal life." This distinction underscores that no one can make themselves a Christian through their own efforts. Salvation comes freely through Christ, who has "taken our debts upon himself" and "canceled the bill." This gift is available to anyone, regardless of their past, who believes the message of the gospel.
The Book of Romans
Dr. Martyn Lloyd-Jones
Dr. Martyn Lloyd-Jones (1899-1981) was a Welsh evangelical minister who preached and taught in the Reformed tradition. His principal ministry was at Westminster Chapel, in central London, from 1939-1968, where he delivered multi-year expositions on books of the bible such as Romans, Ephesians and the Gospel of John. In addition to the MLJ Trust’s collection of 1,600 of these sermons in audio format, most of these great sermon series are available in book form (including a 14 volume collection of the Romans sermons), as are other series such as "Spiritual Depression", "Studies in the Sermon on the Mount" and "Great Biblical Doctrines". He is considered by many evangelical leaders today to be an authority on biblical truth and the sufficiency of Scripture.