There are times when I suspect that my coworkers don’t even like me. It’s generally those times when I’ve just handed them one of my monthly reports, and they’ve said, “Michelle, I don’t even like you…”

But I’m an accountant – you get used to it. Despite our warm and fuzzy reputation, despite our contagious enthusiasm for a good spreadsheet, not everyone appreciates the contributions of the accountant. I don’t take it personally; I understand. For years, I thought of Luke 12:7 as “the accountant verse,” and I didn’t much like it, either.

You know the one, “indeed, the very hairs of your head are all numbered…“ In my mind, I pictured God keeping a giant ledger where he recorded, using the debit and credit system no doubt, how many hairs I had on my head at any given moment. That’s what accountants do. They record and track and reconcile. For audit purposes. And if God was counting hairs, then it seemed obvious that he must also be counting and recording freckles, and bruises, and pounds, and sins. Audits can be harsh.

But when I finally looked at the whole passage, I realized that it had nothing to do with keeping records. It had nothing to do with accounting. It had everything to do with overwhelming power. And incredible love.

Jesus had just delivered scorching insults to the religious leaders of the day. He had called them unclean. He had told them their generation would be held responsible for the blood of the prophets. He had declared woe upon woe on them. And they were ANGRY.

You can’t blame the apostles for being worried. These men that Jesus has gone toe to toe with are THE prominent leaders, they exert ALL the influence in the community. And Jesus has just given them a verbal slap in the face. No wonder the apostles are anxious as Jesus warns them against the hypocrisy of these leaders. The apostles are uneasy, they’re concerned; but Jesus calms their fears.

“I tell you, my friends, do not be afraid of those who kill the body and after that can do no more. But I will show you whom you should fear: Fear him who, after your body has been killed, has authority to throw you into hell. Yes, I tell you, fear him.” Luke: 12:4-5

Or not.

The apostles are dumbstruck. They have devoted themselves to following this man; they have given up their lives for this teacher – but his words remind them of something that they try not to think about too much. Something that they push to the back of their minds and only contemplate little bits at a time.

Jesus terrifies them.

The things he’s done – speaking to the wind and waves and having them listen – the things he knows – namely, everything. He is unlike any man that has ever walked the earth. And he is terrifying. The religious leaders are concerning, but THIS…? Fear the horror that could come AFTER the body has been killed…?

I picture Jesus watching them as their faces drain of color. It’s truth, of course, what Jesus has told them. But he doesn’t beat them over the head with it. Instead, he gently speaks the next words.

…Are not five sparrows sold for two pennies? Yet not one of them is forgotten by God. Indeed, the very hairs of your head are all numbered. Don’t be afraid; you are worth more than many sparrows.

Jesus is telling them, “Do you not know that your Father, your Creator, adores you so much that he wants to know how many hairs you each have on your head, that he delights in knowing everything about you? You, his precious creation. That’s what you mean to him. That’s how much he loves you.” And that’s truth, also. It’s not about accounting or keeping records of flaws. It’s about learning to balance and reconcile two truths – overwhelming power and incredible love.