SUBSTANCE OVER FORM

Scripture: 2 Chronicles 30:13-21

“…..for the LORD seeth not as
man seeth; for man looketh on
the outward appearance, but the
LORD looketh on the heart”.
1 Samuel 16:7 (KJV)

In accounting, there is a principle called ‘substance over form. The principle is that when preparing accounts, one is to give preference to the ‘substance’ of the transaction more than the strict legal ‘form’. For instance, if someone who has a fixed deposit with a bank asks the bank to lend him money using his fixed deposit as collateral,

legally he has taken a loan from the bank, but in actual substance, he has used his own money.

God considers the substance more than the legal form. People may try to hide things, by making everything appear 100% correct on the surface, but God goes deeper to the substance; the motive and the heart. Hezekiah worked with his people to turn from idol worship so they could celebrate the Passover. However, the people were ceremonially unclean and the time set for Passover (14th day of the first month) was past (Leviticus 23:5). Legally, they were not qualified but in their hearts they were repentant and ready to turn to God. What did God do? He
showed them mercy and overlooked their legal failings. 

God is merciful but this does not mean that we must take his mercy for granted. His mercy is not an excuse for ignorance, negligence, sinfulness or laziness. The one who persistently sins will pay the price for his sin. Take whatever keeps you from doing God’s word to him in prayer. He is merciful and just to forgive you if your heart is pure and sincere.

 REMEMBER TO ATTEND: Leadership/Communion Service tomorrow, 5:30PM

PRAYER: Lord, create in me a clean heart and a contrite spirit. Let my motives always be pure in Jesus name.

FAITH BYTE: I will not live in ignorance; my heart desire is to please you, Lord.