Reckoning with God will be a very serious matter. We are told that the books will be opened – the books which record men’s acts, motives, dispositions, tempers. But we do not have to wait until the Judgment Day to have these reckonings; God reckons with us as we go along. He is continually calling men to give account to Him. Sometimes it is by the preaching of the Word, which convicts them of sin and makes them stand trembling before the bar of conscience. Sometimes it is by an affliction or a trial which compels them to stop and think of their relation to god. Sometimes it is by a deep searching of heart produced by the silent inner working of the Holy Spirit. There is no man who, some time or other in this present life is not called up before God for a reckoning.