FIRST SUNDAY OF ADVENT, YEAR A
November 30, 2025
Saints Matthew and Mark, Barrington, R. I.
Matthew 24:37-44
Back in the 1990s, I was serving in a parish in Staten Island, New York. Every year, on the Monday before Thanksgiving, the Episcopal Diocese of New York would hold a clergy tax seminar at the Cathedral of Saint John the Divine. All the canonically resident clergy were strongly encouraged to attend. The idea was that the end of November / beginning of December was an opportune time to be reminded of what needed to be done before year-end to put ourselves in the best possible position to prepare the coming year’s tax returns.
The speaker was always Canon William Geisler, a priest who’s also a Certified Public Accountant, former Controller of the Diocese of California. Until recently, he served as a clergy tax consultant for the Church Pension Fund. He wasn’t a bad theologian either. One year, 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 words, “sunlight kills germs.” In other words, conduct our financial affairs with honesty and integrity, keeping our records as thoroughly and accurately as if we positively expected an audit.
The second principle was preparation. Don’t put off 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 we receive notice of one. It’s better to put 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 Canon Geisler’s third basic principle was repentance. As he put it, no matter what portions of the tax code we may have inadvertently violated, 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. Repentance means not only being sorry for our past mistakes but also acting now to correct them for the future.
Perhaps it was just a coincidence that Canon Geisler’s tax seminar always came shortly before Advent, but his message certainly fit well with the season. Advent asks us to prepare for the Lord’s coming with even more care and attention than we ideally give to our taxes! In fact, Canon Geisler’s three principles—accountability, preparation, and repentance—offer a good roadmap not only for our taxes but also for the Advent season and indeed for our entire Christian lives.
First: accountability—Advent reminds us that we shall face judgment. As the Nicene Creed proclaims, the Lord will return at the end of time as we know it 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 undergo what’s known as the “particular judgment,” when our lives as individuals will be examined, and our eternal destiny decided. In other words, we’re accountable to God for all our thoughts, words, and deeds.
Second: preparation—The readings appointed during the Advent season remind us that we can’t predict the day or hour when we’ll be called upon to 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’ll get lulled into a false sense of security, with the risk that Judgment Day will catch us by surprise, off guard, and unprepared.
Third: repentance—In this life, at least, 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 is farther from the truth. The good news is that no matter how far we’ve strayed from God, we always have the opportunity—right now, here, today—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 our Maker in the near future—whether next year, next month, next week, or tomorrow—then what changes would we make in our lives in the little time we had left?
As with most analogies, 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—something we have to do, not something we get to do!
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 never-ending reward and ever-increasing fulfillment—precisely because they bring us more and more into a loving relationship with the One whose coming we await.
But the biggest difference is that when we turn to God in faith and repentance, he’s always willing to forgive—without interest or penalties! Jesus has wiped our slate clean by paying the debt of our sins on the cross. All we need to do is accept that gift in faith.
A few years ago, I stopped using a software application to prepare my tax returns and hired a Certified Public Accountant instead. One of several reasons I did this was the assurance that my CPA would represent me and serve as my advocate if I were ever audited. But on Judgment Day, we can have Jesus as our Advocate, and the Holy Spirit as our Counselor, all available to us free of charge: an unbeatable team!
So, to make a good beginning of Advent, let's remember Canon Geisler’s three principles. Be accountable. Be prepared. Repent while there’s still time. Then, as we put our spiritual houses in order, the prospect of the Lord’s Coming will be an occasion of unspeakable hope and joy. So we stay awake, ready and eager to greet the Lord when he comes.