After graduating from college, for almost fifteen years, I was employed as an accountant. As a “bean-counter,” I paid bills, processed payroll, and invoiced customers. I made collection calls, performed audits, and completed various other financial tasks. Although many viewed as tedious, my absolute favorite part of the vocation was reconciling bank accounts. The first of the month could not come fast enough for me. I could reconcile a bank statement like nobody’s business. I would wade through hundreds of debits and credits, balancing the bank statement with the accounting system’s cash ledger, expecting to tie it to the penny. Most of the time I succeeded. Every once in a while, the account would be off, and I would need to examine the matter further.
If the dollar amount was insignificant, for example, ten dollars or less, most accountants would write off the amount and go on with their duties. Not me. If I was off by even a penny, I wanted to know why. If it was going to take me an hour or two more, I still invested the time and energy. I imagine that is why I appreciate so much the inspired writings of Luke, the “beloved physician” (Colossians 4:14). Luke recorded for us both the Gospel of Luke and the book of Acts. These two books combined account for more Scripture than the Apostle Paul wrote in his attributed 13 letters. Notice how Luke began his gospel account:
- “Inasmuch as many have undertaken to compile an account of the things accomplished among us, just as they were handed down to us by those who from the beginning were eyewitnesses and servants of the word, it seemed fitting for me as well, having investigated everything carefully from the beginning, to write it out for you in consecutive order, most excellent Theophilus; so that you may know the exact truth about the things you have been taught” (emphasis added, Luke 1:1-4, NASB).
What an incredibly satisfying notion to read the writings of Dr. Luke and know that he was not one to write things off. He went the extra mile and put in the time and effort to have a “perfect understanding of all things” (Luke 1:3, NKJV) for his intended audience. Not only that but think of all the pieces of evidence for Christianity Luke recorded such as the virgin birth of Jesus (Luke 1), His resurrection (Luke 23) and His ascension (Luke 24; Acts 1). Also, many skeptics who have attempted to thwart the navigational records of Luke in Acts 27-28, have come up short time and time again. Christianity, a religion of authentic and public facts (Acts 26:26), was laid out by Luke in a logical and Holy Spirit inspired order (Acts 15:28; 2 Peter 1:20-21). When I read the God-breathed Scriptures (2 Timothy 3:16), I am confident I am reading the exact truth with certainty. I am confident that Luke’s reconciliation is tied to the penny!