An Honest Audit
A Sermon on Philippians 3:7
Originally preached May 20, 1962
Scripture
7But what things were gain to me, those I counted loss for Christ.
Sermon Description
What lessons can finance teach about salvation? In this sermon on Philippians 3:7 titled “An Honest Audit,” Dr. Martyn Lloyd-Jones tackles this question and provides helpful insight into the steps that one must take in order to analyze the standing of their relationship to God. Paul writes that what he had previously counted as gain, he now counts as loss. Someone who receives Christ realizes that in the past they had deceived themselves, refusing to face the facts about how they were separated from God. Scriptures calls all to think carefully about eternal matters, and to adjust their lives accordingly. Dr. Lloyd-Jones draws a comparison between this and a financial audit. Just as companies are to take extreme measures to examine the state of their financial health, so Christians are called by God to take stock of where they are spiritually. All believers must take a spiritual audit. There are many reasons why people are hesitant to audit themselves, but Dr. Lloyd-Jones helps them understand why they must not let this fear keep them from the truth of such an important matter. Listen as he teaches from Philippians about the importance of a spiritual audit and how Christians can conduct one for their lives.
Sermon Breakdown
- The unbeliever makes a false audit and produces a false balance sheet. He does not truly count or face the facts.
- The unbeliever has the wrong standards and methods for conducting an audit. His standards are his own opinions and pleasure. His method is to rationalize his sins.
- To make a true audit, you need the right standards and methods. The Bible and Jesus Christ are the standards. The methods are honesty, thoroughness, considering all factors, and examining your balance.
- The result of a true audit is discovering you have nothing and are lost. Your supposed gains are loss. You must start over with Christ.
- Circumcision, being an Israelite, knowledge of the law, zeal, and blamelessness according to the law are useless for salvation. They do not meet God's standard.
- When you meet the heavenly auditor, Jesus, He first shows you have nothing. Then He offers you a new start, forgiveness, and eternal life by faith in Him.
- There will be a final judgment where the books recording your life are opened. Only faith in Christ can ensure your name is in the Book of Life.
Sermon Q&A
What Does It Mean to Count Things as Loss for Christ According to Martyn Lloyd-Jones?
Dr. Martyn Lloyd-Jones preaches from Philippians 3:7 where Paul says, "But what things were gained to me, those I counted loss for Christ." This sermon explores the profound transformation that happens when someone becomes a Christian.
What is the most urgent question everyone must face according to Lloyd-Jones?
According to Lloyd-Jones, the most urgent and important question every person must face is "what exactly does it mean to be a Christian and how does one become a Christian?" He emphasizes this is not merely his opinion but reflects the apostle Paul's urgency in writing to the Philippians. Lloyd-Jones states that "a man's welfare in this world and in the world to come through all eternity depends upon this one thing," making it the most critical question anyone can address.
What happens when a person becomes a Christian according to this sermon?
When a person becomes a Christian, they undergo "a complete revolution" or "transformation." Lloyd-Jones describes it as being "turned right about, turned inside out." The person develops "an entirely new point of view" and "a new attitude to everything." This isn't a small change but rather an absolute difference - what the Bible calls regeneration or rebirth. Most significantly, the person discovers they've been "deceiving and fooling themselves" about what truly matters in life.
How does Lloyd-Jones describe the difference between a true and false audit of life?
Lloyd-Jones explains that: - The non-Christian makes a false audit of life because they use incorrect standards (their own opinions and pursuit of pleasure) - The non-Christian refuses to face all factors that affect life, focusing on the visible while ignoring spiritual realities - A true audit must use God's standards as revealed in Scripture and particularly in Christ - A true audit requires honesty, thoroughness, and consideration of all factors including future prospects - When a person conducts a true audit, they discover their spiritual bankruptcy - that what they thought was "gain" is actually "loss"
What does Lloyd-Jones say about Paul's former sources of confidence?
Lloyd-Jones examines each of Paul's former sources of confidence: 1. His circumcision - Paul discovered this was merely external while his heart remained uncircumcised 2. His ancestry as an Israelite - Paul found "there is no difference between the Jew and the Greek" before God 3. His knowledge of the law as a Pharisee - Paul realized knowing the law doesn't save unless you practice it 4. His zeal in persecuting the church - Paul discovered his zeal was actually "blasphemy" against God 5. His blameless righteousness - Paul found his "righteousness" was merely self-righteousness, making him "the chief of sinners"
How does the sermon explain the solution to our spiritual bankruptcy?
Lloyd-Jones explains that after exposing our spiritual bankruptcy, Christ doesn't leave us there. Instead: 1. He offers us "a new book" and "a fresh start" 2. He provides spiritual capital purchased with His own life on the cross 3. He doesn't just give us a new start but partners with us: "I'll be with you, take my yoke upon you and learn of me" 4. This salvation is completely free - "By grace are you saved through faith, and that not of yourselves. It is the gift of God"
Lloyd-Jones concludes with a warning from Revelation 20 about the final judgment and urges listeners to "make your audit now" in terms of Christ, admitting their foolishness and receiving God's offer of salvation.
Other Sermons
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.