Years ago when I was a young banker, we used big leather ledgers where all accounts were entered by hand. I remember daydreaming about those ledgers and God's ledgers in heaven. We are told those books will be opened. I imagined my name, David Stuart Briscoe, and God adding up the sum total of my indebtedness against him. I could never cancel the overwhelming indebtedness. In my mind's eye, I saw God take his pen and transfer the sum total of my indebtedness to the account of the Lord Jesus Christ. On the account of the Lord Jesus, he wrote, "Transferred from the account of David Stuart Briscoe."

I thought God was finished. But then I saw him do something incredible. He added up the total righteousness of Christ and against it wrote these words, "Transferred to the account of David Stuart Briscoe." That's love.