The Accountant

You could call me an “accountant.” In my day, of course, we had no such term. Still, even in the first century, there was a need for good financial record-keeping. And that was my job. My employer? No one less than Herod, also known as Herod Antipas or Herod the Tetrarch.

Herod Antipas was the son of Herod the Great, the Roman-designated king of Judea. It was the first Herod who built the second temple in Jerusalem, as well as the fortress at Masada, the port of Caesarea Maritima, and other large construction projects.

His son, Herod Antipas, my employer, built things too, though not on the scale of his father. Ever the politician, this Herod built the city of Tiberius, named to honor his patron, the Roman emperor. Herod’s position of power was, you see, entirely dependent on the political support of emperor Tiberius. And it was reported that Tiberius was pleased to have this new city bearing his name.

In addition to record-keeping on Herod’s construction projects, my job was also to track and report on his wealth, which was substantial. It should be noted that the sources of Herod’s wealth were a private affair. And as his financial adviser, I helped Herod keep his secrets.

Speaking of secrets, I was also a secret follower of Jesus of Nazareth. Secret, because Jesus was not a popular figure with my employer. Don’t forget that it was Herod who imprisoned and executed the cousin of Jesus, John the Baptist. John, you may remember, had raised the issue of Herod’s illicit marriage to Herodias, who had previously been wed to Herod’s half-brother Herod II. You may also remember Herod’s birthday-party-gone-wild in which Herodias’ daughter, after dancing for the guests, asked for John’s head on a platter. Herod, of course, consented to her request.

So, where was I going with all of this background? Just to say that I had to be careful. I mean, losing one’s job was one thing, but losing your head was quite something else!

But more to the point: I want to share with you a bit about one of the great miracles of Jesus. Actually, this miracle, the feeding of a large crowd of followers, happened more than once. And I was present for the first of these amazing events!

Speaking as an accountant, I have to say that this miracle was even greater and perhaps even wilder than you might imagine at first glance. I mean, in performing this great feat, Jesus broke all of the rules of good bookkeeping!

Let me explain.

I won’t belabor the details of the story because I am sure that you know it. Just remember that it began with a boy and his basket. What was in the basket? Five loaves and two fish. And from those meager elements, Jesus fed thousands.

Feeding the multitude. Armenian manuscript. Daniel of Uranc gospel, 1433.

Of course, those bare facts alone would be enough to prove that a great miracle had occurred. But let’s go back and consider some things that you may have overlooked.

Let’s begin by examining how an accountant (like me) would have advised Jesus. Here’s how it might have played out:

Accountant: Jesus, before you begin to feed this crowd, don’t you think you should count the number of mouths you intend to feed?

Jesus: Not to worry, there will be enough. In fact, there will be more than enough. All will be fed, all will be satisfied.

Accountant: Well, how do you know that? I mean, just how much do you think each person will eat? Remember, there are men, women and children here. Some may be hungrier than others. Wouldn’t some planning be a good idea? I could help you with the calculations.

Jesus: (Pulling out some fish and bread) Each person will eat his or her fill. This is about faith in the Father, not calculations.

Accountant: I see that you are reaching your hands into the basket and bringing out fish and bread. Then, you are handing it to your disciples to distribute. Respectfully, Jesus, I believe this is the wrong approach and that you risk running out of food before everyone gets some.

Jesus: (Pulling out still more) Don’t worry, everyone will be filled.

Accountant: Well, Jesus, speaking as a professional, my recommendation is to hold some back. I mean, each time you reach into the basket for more food, hold some back. That way, you will have a reserve in case you run out before everyone is fed. What do you think?

Jesus: No, we don’t need a reserve. Don’t you know that the Father never holds back? His generosity has no limits. There will be more than enough.

Accountant: But Jesus, wouldn’t it be better to retrieve all of the food first, lay it out, count it, and then divide it up among the people here? I mean, you have no idea how much food you can pull from that basket. It may run out before everyone gets some. Perhaps you need to take a sort of inventory before dividing it up among so many people. I mean, how do you know that the next time you dip your hands into the basket, it won’t be empty?

Jesus: (Reaching in again, pulling out more) Listen! It will not run out! And I have no intention of dividing anything! Do you think that God divides up his blessings as if they are some sort of scarce commodity? With God, there is always an infinite supply! Dividing? I’m not dividing, I’m distributing! God will provide. And each time I reach into the basket, I am confident that food will be there. And that it will be there as for long as people are hungry. God’s blessings have no limits.

Accountant: But Jesus, don’t you remember how God gave manna to the Children of Israel, and how it was good for only one day? So, there was a limit then, wasn’t there? I mean, it rotted after one day, so no one could hoard any of it.

Jesus: Yes, the Father gave them what they needed at the time. He was testing their faith. It’s true, each one had only a one day supply. But there was always enough, no one went hungry. But now, this is even better than that. You see, now, I am the bread! Like the manna, I have come from heaven to give life in abundance. I am the new bread that has come down from heaven. And I am ready to share my very life with all who come to me. Just like with this food, each one will be filled. With me! There are no limits to the love of the Father.

Accountant: Oh.

Well, as you can see, Jesus did break all of the rules of good bookkeeping. And of course, he was right, there was plenty go around, even leftovers. 

Maybe I need to think less about dividing and more about distributing. Perhaps, even, I can afford to be just a little bit less secretive about my following Jesus. I mean, maybe, just as Jesus trusted in the blessings of the Father, maybe I can trust in them too.

So, what does all of this mean? Speaking for myself, as a careful accountant, I believe it just goes to show, as scripture tells us, that God’s ways are not our ways, and God’s thoughts are not our thoughts.

And all I can say is: Thank goodness for that!