PROFIT AND LOSS

As the year draws to its close, the business man begins to take stock in order to determine his present standing, also to estimate the profit and loss of his undertakings during the past twelve months, in order to secure from the lessons thus gained the best possible results in the future. There are perhaps but few, however, who go over their moral and spiritual accounts with equal thoroughness, and who are ready to be entirely honest with themselves in examining the year's balance-sheet. The great Teacher said to his disciples, "What shall it profit a man, if he shall gain the whole world, and lose his own soul?" In other words, lose the spiritual sense of being,—fail to realize what it means to be a child of God, who is Spirit,—and miss man's God-given inheritance of dominion over all that is beneath him in the realm of Mind?

Even on the merely human plane it is easy to see that one makes a terrible mistake if in the mad pursuit of material riches he loses his honesty or tramples ruthlessly upon the rights of others. Though the cash-book might record the gain of millions in this way, yet in the final reckoning he would find that this meant only loss to him, and that his debt to divine justice must be paid sooner or later. If later, then the heavier the accumulated interest. So, too, in the case of the one who for the delusion of a false sense of pleasure, sacrificed, perchance, purity, or the opportunity to deny self in order to serve God and humanity. Here the apparent gain of the hour might mean a heavy loss of real happiness and spiritual possession; but let no one suppose that this is an argument for pessimism; instead it points to the fact that in daily meeting our spiritual obligations, or even in paying our past debts to divine Love, we are enriched, not impoverished, by every honest effort to meet the demands of God's law.

Speaking of loss and gain, our revered Leader compares our human experiences to variations in strains of music. These experiences tell us of "life's loss or gain,—loss of the pleasures and pains and pride of life: gain of its sweet concord, the courage of honest convictions, and final obedience to spiritual law" (Miscellaneous Writings, p. 116). Paul said he counted all earthly things but loss so that he might win Christ. If we take account of the past year we may find records of some sorrows, trials, disappointments, but these cannot be reckoned as losses if they have compelled us to "rise in the strength of Spirit" (Science and Health, p. 393), and prove that the good is an eternal possession. As to the actual gains, we have only ourselves to blame if these have not been at least encouraging. If we are better men and women, better Christian Scientists, than we were a year ago,—more honest, truthful, unselfish, and loving,—then we may indeed rejoice in knowing that we have laid up some treasure in heaven.

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AMONG THE CHURCHES
December 31, 1910
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