Recently I complained to one of my friends about tax preparation. The time and effort spent on sifting, sorting and recording financial transactions is tedious and tiring. My friend responded, "I don't feel that way at all. For me, it's a matter of personal accountability. I get a clear picture of the way I am living my life." I first found her reaction hard to understand, but I now realize that her comment was relevant to other aspects of accountability. Could it be applied to our spiritual lives as well?

The apostle Paul writes, "Each of us will stand personally before the judgment seat of God ... yes, each of us will have to give a personal account to God." In Romans 14:12 and 1 Peter 1:17, Peter states, "And remember that the heavenly Father to whom you pray has no favorites when he judges. He will judge or reward you according to what you do."

How then do we make ourselves accountable to God? First, we should examine our lives and ask, "How do we enrich our relationship with the Lord? Do we attend church on occasional Sundays, on holidays, or only when we are in dire need?"

Regular church attendance is fundamental to enriching our understanding of God and is also a way to honor him. This requires discipline, planning and commitment. Careful study of the Bible yields words of advice, consolation and praise. Many Bibles incorporate a section with a 365-day reading plan enabling one to read it comfortably in one year. Classes in Bible study offer time for detailed study, for discussion, and for providing an opportunity to know our fellow Christians.

In this chaotic time with its overflowing "to do" lists, we need a quiet time to spend with God alone. He listens to our worries, fears and aspirations. He is our best friend and counselor. God requires that we have an open heart and open mind in order to speak with us. First, we must empty our mind of all negative feelings of regrets, bitterness, and frustration. Elijah found that the Lord did not appear to him in wind, earthquake, or fire, but in a gentle whisper. It is during this quiet time that we can best communicate with God.

We need to consider the many ways in which to serve the Lord, Some require intense dedication, such as missionaries who serve God in foreign lands, and those who are pastors, teachers, counselors, musicians, and writers. There are opportunities for lay volunteers who serve by performing routine church tasks, assist with cooking hot meals for homeless people, making hospital visits, telephone calls or sending cards to those who are ill. Our service must come from a loving heart, and not from feelings of obligation, reciprocity or anticipation of rewards.

Living our faith is based on enriching our relationship with the Lord and serving him through acts of heartfelt kindness.

At year's end, when we review our efforts to become better Christians, we can analyze the areas in which we have improved and the areas we need to strengthen.

With God's help we will grow to be more kind, loving and effective people.

Mary Aley Wilkinson holds a certificate in lay ministry from the Bible Institute of Hawaii and is a member of Hawaii Kai Church. Expressions of Faith is a column that welcomes submissions from pastors, priests, lay workers and other leaders in faith and spirituality. E-mail faith@honoluluadvertiser.com or call 525-8035. Articles submitted to The Advertiser may be published or distributed in print, electronic or other forms.