Did you ever make out an income tax report? Did you have any trouble with it? Were you afraid that the sharp-eyed government auditors would find some flaw in it? It is quite a task for many people to make out a simple and accurate statement of their financial affairs, but it would be still more difficult for them to make out a complete report of their lives--thoughts, words, and actions--that would pass the scrutiny of a holy and righteous and divine judge.
Notice the word in this passage is not may, could, or should, but shall. "Every one of us shall give an account of himself to God." If we must go to judgment, we need a lawyer, an advocate, someone to represent is at court. Let me recommend an advocate who has never lost a case. "We have an advocate with the Father, Jesus Christ the righteous" (1 John 2:1). He appeared in Pilate's judgment hall, and from there He went to the cross. Then He appeared in the presence of God to make intercession for us. Last of all, to those who look for Him He shall "appear the second time without sin [that is, not dealing with sin] unto salvation" (Heb. 9:28).
A woman of prominence once needed legal counsel and was advised to consult an eminent attorney. She kept putting it off until finally she could wait no longer, for the court was about to convene. She went to the attorney and began to state her case, but he stopped her, saying: "Madam, you're too late. Yesterday I would have been glad to take your case and appear before the court as your advocate, but now I cannot, for I have just been appointed to be your judge."
"God hath committed all judgment unto the Son" because He is the Son of God (John 5:22). Let us hasten to put ourselves and all our interests in His hands so that He may represent us before God.
MEDITATION PRAYER: "Thou dost establish equity, thou executest judgment and righteousness in Jacob" (Ps. 99:4).