FIRST SUNDAY OF ADVENT -- YEAR A
November 27, 2022
Christ Church, Woodbury, N. J.
Matthew 24:37-44
Back in the 1990s, when I was serving in a parish in Staten Island, New York, the Episcopal Diocese would hold a clergy tax seminar, at the Cathedral of Saint John the Divine, every year on the Monday before Thanksgiving. All the canonically resident clergy were strongly encouraged to attend. The idea, as I recall, was that the end of November was an opportune time to be reminded of what needed to be done before year-end to get ourselves into the best possible position for preparing the coming year’s tax returns.
The speaker in those days was always Canon William Geisler, a priest who’s also a Certified Public Accountant, former Controller of the Diocese of California, and who until recently continued to serve as a clergy tax consultant for the Church Pension Fund. He’s not a bad theologian either. One year that I attended, Canon Geisler began the seminar by enunciating three basic principles that he said should guide all our tax planning and preparation.
The first was accountability. In Canon Geisler’s memorable words, “sunlight kills germs.” In other words, we need to conduct our financial affairs with honesty and integrity, keeping our records as thoroughly and accurately as if we positively expect to be audited.
The second principle was preparation. Don’t put off doing what needs to be done now. Set up tax-saving arrangements before the tax year begins. It’s too late to start asking what we can do to lower this year’s taxes once the year is over. Again, be prepared for an audit before getting notice of an audit. It’s better to have all our financial affairs in order ahead of time than to scramble to get all our ducks in a row once that letter from the IRS arrives in the mail.
And the third basic principle was repentance. As Canon Geisler put it, no matter what portions of the tax code we may inadvertently have been violating, no matter how much of a mess we may have made of our record-keeping, we need not despair: “There’s still time to repent.” We can always start putting things right, here and now. For repentance means not only being sorry for our past mistakes but also taking action to correct them in the present for the future.
Perhaps it was just a coincidence that Canon Geisler’s tax seminar always came about a week before the beginning of Advent, but his message certainly fit well with the season. For Advent asks us to prepare for the Lord’s coming with even more care and attentiveness that we ideally should give to our taxes! In fact, Canon Geisler’s three principles—accountability, preparation, and repentance—offer a good roadmap not only to our taxes but also to the Advent season as indeed to our entire Christian lives.
First: accountability – Advent reminds us that one day we shall face judgment. On the basis of its reading of Scripture, the Church believes and teaches that at the end of time as we know it, the Lord will return to judge the living and the dead. That’s what’s known as the General Judgment. But even before that, immediately after death we shall each face what’s known as the “particular judgment,” when our individual lives will be examined, and our eternal destiny decided.
Second: preparation – The Advent Mass readings remind us that we can’t predict the day or hour when we’ll be called upon to face this judgment and render our account. Jesus says in today’s Gospel that his coming will be unexpected, like a thief in the night. Therefore, we need always to be ready, watchful, and vigilant. Otherwise, we get lulled into a false sense of security, with the attendant risk that Judgment Day will catch us by surprise, off guard, and unprepared.
Third: repentance – In this life, it’s never too late to repent. Some people feel that they’ve made such a mess of their lives, and are guilty of such terrible sins, that God couldn’t possibly ever forgive them or love them. But nothing could be farther from the truth. The good news here is that no matter no matter how far we’ve strayed from God, right now, here, today, there’s always the opportunity to repent, return to the Lord, and begin putting things right.
Just as living in the expectation of an IRS audit incentivizes us to put our financial affairs in order, so living in the expectation of divine judgment incentivizes us to put our moral and spiritual affairs in order. The Season of Advent confronts us with the most basic question of all: If we really expected to meet the Lord and face his judgment in the near future—whether next year, next month, next week, or tomorrow—then what last-minute changes would we want to make in our lives before it was too late?
As with most analogies, of course, the differences between the two things under comparison are even more instructive than the similarities. For most of us, financial record-keeping and tax preparation are necessary evils, to be endured for the sake of getting them over with. By contrast, the spiritual practices by which we prepare to meet the Lord—worship, prayer, Bible-study, spiritual reading, and service to others—are sources of ever-increasing reward and fulfillment—precisely because they bring us more and more into a loving relationship with the One whose coming we await.
But the biggest difference of all is that so long as we turn to God in faith and repentance, he’s always willing to forgive us our debts—completely, freely, without interest or penalties! Several years back, I stopped using a software application to prepare my tax returns, and hired a Certified Public Accountant instead—partly because of the assurance that said CPA would represent me and serve as my advocate if I ever did get audited. (And I understand that some tax software packages also include such representation as an optional extra for an additional fee.) But on Judgment Day, we can have available free of charge Jesus as our Advocate and the Holy Spirit as our Counselor: an unbeatable team!
So, to make a good beginning of Advent, we remember Canon Geisler’s three principles. Be accountable. Be prepared. Repent while there’s still time. As we thus put our spiritual houses in order, our anticipation of the Lord’s Second Advent becomes no longer an occasion of fear but a source of unspeakable joy.