Bookkeeping is the only punishable offense in the kingdom of heaven. For in that happy state, the books are ignored forever, and there is only the Book of life. And in that book, nothing stands against you. There are no debit entries that can keep you out of the clutches of the Love that will not let you go. There is no minimum balance below which the grace that finagles all accounts will cancel your credit. And there is, of course, no need for you to show large amounts of black ink, because the only Auditor before whom you must finally stand is the Lamb – and he has gone deaf, dumb, and blind on the cross. The last may be first and the first last, but that’s only for the fun of making the point: everybody is on the payout queue and everybody gets full pay. Nobody is kicked out who wasn’t already in; the only bruised backsides belong to those who insist on putting themselves into outer darkness.
For if the world could have been saved by bookkeeping, it would have been saved by Moses, not Jesus. The law was just fine. And God gave it a good thousand years or so to see if anyone could pass a test like that. But when nobody did – when it became perfectly clear that there was “no one who was righteous, not even one” (Romans 3:10; Psalm 14:1-3), that “both Jews and Gentiles alike were all under the power of sin” (Romans 3:9) – God gave up on salvation by the books. He canceled everybody’s records in the death of Jesus and rewarded us all, equally and fully, with a new creation in the resurrection of the dead.
And therefore the only adverse judgment that falls on the world falls on those who take their stand on a life God cannot use rather than on the death he can. Only the winners lose, because only the losers can win: the reconciliation simply cannot work any other way. Evil cannot be gotten out of the world by reward and punishment: that just points up the shortage of sheep and turns God into one more score-evening goat. The only way to solve the problem of evil is for God to do what in fact he did: to take it out of the world by taking it into himself – down into the forgettery of Jesus’ dead human mind – and to close the books on it forever. That way, the kingdom of heaven is for everybody; hell is reserved only for the idiots who insist on keeping nonexistent records in their heads.