A Covenant

April 15

Today is ‘income tax day’ in the United States (deferred until 04/17/12 because today is a Sunday). Whatever one owes to the government must be paid up by today. Some people are ahead of the game—they have already paid their just due to ‘Uncle Sam’ and are waiting for their tax return.

This is because they have included in their diligence the payment of a little extra toward their taxes from each paycheck, just so at this time of the year they can anticipate a bit back. Others who have not done so will be expected to write a check to cover the balance of what the Internal Revenue Service says they owe.

This is patterned after the Word of God regarding spiritual truth. For example, in Deuteronomy 7:12, the Hebrews who have been set free from bondage in Egypt are told, “If you pay attention to these laws and are careful to follow them, then the Lord your God will keep His covenant of love with you, as He swore to your forefathers.” God has set up His covenant of love as the IRS has set up the tax system.

There are always at least two parties to a covenant (the payer and the payee as in the case of the American taxpayer and the IRS). Each party has rights and privileges as well as duties and responsibilities. When each fulfills his obligation, things run smoothly. In the case of our spiritual covenant with our Holy God, when we have received Jesus as Savior and Lord, we are entitled to the eternal joys of heaven.