Take the value of all the business' assets. Add all the outstanding accounts payable (determine how much money is owed to the business). Add the actual income that the business generated. Then, from that total, subtract all the business' losses. Subtract all the business' expenses. Subtract all the debts the business cannot collect.

When all expenses and losses are subtracted from all assets and income, you have the "bottom line." It answers the key question: "Did the business show a profit?" If it did, the business succeeded.

The "bottom line" figure is an extremely important number. Let's illustrate it in this way. Two small business owners have been in business for three years. They are discussing their businesses. One says, "This was my third year in business, and I did $1,500,000 of business." The other replies, "That is amazing! I did the same thing! This was my third year in business, and I also did $1,500,000 of business this year!"

Was each business successful? I don't know. I need more information to answer that question. I need to ask each man, "What was your total expenses?" One says, "My total expenses were $1,250,000." So he had a profit of $250,000. The "bottom line" says the business was successful. The other says, "My expenses were $1,750,000." He did $1,500,000 of business, but in the process he lost $250,000. The "bottom line" says the business did not succeed that year.

The "bottom line" declares the strength and success of the business. In business the final analysis is fairly simple: success is determined by profit.

We use the concept of the "bottom line" to figure the success of things other than business.

1. The "bottom line" in Christian living is not measured by material profit.
   1. If we use the "bottom line" concept to evaluate success in Christian living, what is the "bottom line?"
      1. Some declare the "bottom line" in Christian living is "rightness."
         1. "Rightness" is knowing, accepting, and occupying the "right positions."
         2. Religiously, if I can prove that I am right, my Christian life is successful.
         3. "Rightness" is proven by giving the right answers to the question, "Where do you stand on..."
      2. Some declare the bottom line in Christian living is correct conformity.
         1. I know the correct religious standards.
         2. I know the correct religious traditions.
         3. I know the correct religious procedures.
         4. I correctly conform to those standards, traditions, and procedures.
         5. I do the church things that I am supposed to do.
         6. I refuse to do incorrect church things.
         7. Because I correctly conform, my Christian life is successful.
         8. Correct conformity is proven by completing the correct check list.
      3. Some declare the "bottom line" in Christian living is proper religious habits.
         1. I have the attendance habit; I come to the church building when I am supposed to be there.
         2. I have the giving habit; I always contribute.
         3. I have the Lord's Supper habit; I take the Lord's Supper even if I stay for nothing else.
         4. I have the a cappella singing habit; I worship only where there is a cappella music, even if I never sing.
         5. I have the correct church building habit; I worship only in a building that uses the correct name.
         6. Because I have all the proper religious habits, my Christian life is successful.
         7. Proper religious habits are verified by attending where worship is conducted in the proper manner.

2. It is extremely important to understand and to ask the right question in locating the "bottom line" in Christian living.
   1. In regard to "rightness:"
      1. Is "rightness" a proper spiritual concern? Yes!
      2. Is "rightness" the "bottom line" of success in Christian living? No.
   2. In regard to correct conformity:
      1. Is correct conformity a proper spiritual concern? Yes!
      2. Is correct conformity the "bottom line" of success in Christian living? No.
   3. In regard to proper religious habits:
      1. Is developing the proper spiritual habits a proper spiritual concern? Yes!
      2. Is developing the proper spiritual habits the "bottom line" of success in Christian living? No.

3. Then what is the "bottom line" when we determine success in Christian living?
   1. The answer to that question is much too important.
      1. It must not be determined by human speculation offered by well-meaning Christians.
      2. That answer must come from the Lord.
      3. That answer must be confirmed by the writers of the New Testament.
   2. Let's permit them to speak for themselves.
      1. First, let's allow Jesus to speak:
         1. Matthew 7:12 In everything, therefore, treat people the same way you want them to treat you, for this is the Law and the Prophets. (The New American Standard Bible, 1995 Update, La Habra, California: The Lockman Foundation, 1996.)
         2. Matthew 22:37-40 " 'You shall love the Lord your God with all your heart, and with all your soul, and with all your mind.' This is the great and foremost commandment. The second is like it, 'You shall love your neighbor as yourself.' On these two commandments depend the whole Law and the Prophets." (The New American Standard Bible, 1995 Update, La Habra, California: The Lockman Foundation, 1996.)
         3. John 13:34,35 A new commandment I give to you, that you love one another, even as I have loved you, that you also love one another. By this all men will know that you are My disciples, if you have love for one another." (The New American Standard Bible, 1995 Update, La Habra, California: The Lockman Foundation, 1996.)
      2. Second, let's allow the writers in the New Testament to speak:
         1. Paul: 1 Corinthians 13, an entire chapter declares that love is greater than faith and love is greater than hope.
         2. Paul: Romans 13:8 Owe nothing to anyone except to love one another; for he who loves his neighbor has fulfilled the law. (The New American Standard Bible, 1995 Update, La Habra, California: The Lockman Foundation, 1996.)
         3. Peter: 1 Peter 1:22 Since you have in obedience to the truth purified your souls for a sincere love of the brethren, fervently love one another from the heart, (The New American Standard Bible, 1995 Update, La Habra, California: The Lockman Foundation, 1996.)
         4. John: 1 John 3:11 For this is the message which you have heard from the beginning, that we should love one another; 14 We know that we have passed out of death into life, because we love the brethren. He who does not love abides in death. 18 Little children, let us not love with word or with tongue, but in deed and truth. 23 This is His commandment, that we believe in the name of His Son Jesus Christ, and love one another, just as He commanded us. (The New American Standard Bible, 1995 Update, La Habra, California: The Lockman Foundation, 1996.)
   3. "Aw, David, this love business is way overblown; love is too easy; there are many, many things that are much harder to do than love."
      1. Really?
         1. That is the reason there is so much neglect, pain, depression, and anger in marriages--there is just too much love, and love is much too easy.
         2. That is the reason that abuse in our homes has reached the level of an epidemic--there is just too much love, and love is much too easy.
         3. That is the reason that so many of our children have so many struggles and problems--they are surrounded by too much love, and love is much too easy.
         4. That is the reason so many marriages end in alienation or divorce--they suffer from too much love, and love was much too easy.
         5. That is the reason there is so much sexual unfaithfulness--there is just too much love, and love is too easy.
         6. That is the reason that so many people had rather live together in fragile relationships than commit to each other in marriage--love is just too easy, and there is too much of it.
         7. That is the reason that people are exploited and suffer from injustices every day--there is too much love and it is much too easy.
         8. That is why is has been so easy for the church to argue, fuss, fight, and treat brothers and sisters in the most ungodly ways you can imagine--there is just too much love, and love is much to easy.

4. Consider with me the popular concept of judgment day.
   1. It is your turn to have your personal conversation with God.
      1. God: "Why do you consider yourself to be a godly Christian?"
      2. You: "Oh, yes, I am without doubt a godly Christian."
         1. "I never worshipped in a church building without the right name on it."
         2. "I always came for communion, even if I could not stay."
         3. "Worship attendance was always important to me."
         4. "I strongly objected to the use of instrumental music in worship."
         5. "I always insisted that the congregation follow correct procedures."
         6. "I always took a strong stand for doing things the traditional way."
         7. "Bottom line, I always stood for the things that were important to You."
   2. God asks you some questions:
      1. "Was your marriage nurtured and sustained by love?"
         1. "Well, my marriage wasn't very good. But I knew how You felt about divorce. We did not work to build love in our marriage, but we didn't divorce."
         2. "But remember that I did all the 'bottom line' things."
      2. "Did you show your children love and teach them how to love?"
         1. "Well, I am not sure that I understand what You mean. We tried to give them the things they wanted. We did not want them to be embarrassed among their peers. We gave them all the advantages. I don't understand why, but they became angry, rebellious, and turned against the church."
         2. "But remember that I did all the 'bottom line' things.
      3. "Did you promote and develop love in the congregation?"
         1. "Well, to tell You the truth, I was never in a loving congregation. I was so busy defending the 'bottom line' things that matter to you that I did not have much time to devote to love."
         2. "But remember, I was strong and unbending for the 'bottom line' things."
      4. "Where did you read in my word that those things were My 'bottom line' concerns?"
         1. There is a long silence.
         2. "God, do You mean that love really was the 'bottom line?'"

I close with a statement made by Jesus. I think that you will understand.

Matthew 23:23,24 Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cummin, and have neglected the weightier provisions of the law: justice and mercy and faithfulness; but these are the things you should have done without neglecting the others. You blind guides, who strain out a gnat and swallow a camel! (The New American Standard Bible, 1995 Update, La Habra, California: The Lockman Foundation, 1996.)

This congregation has the opportunity to grow and work as never before in its history. The opportunities before us are incredible. But we can grab those opportunities only if we learn how to love as never before. That love that is God's "bottom line." That love is the "bottom line" of successful Christian living.