Lord's Day 53

Charles Spurgeon delivered several sermons intended for the close of a year, but his most iconic and frequently referenced is "The Last Sermon for the Year" based on Luke 16:2: "Give an account of thy stewardship; for thou mayest be no longer steward."

Overview

Preached on the final Sabbath of the year, Spurgeon uses the transition of the calendar as a metaphor for the transition of the soul from time into eternity. He frames the human experience not as one of ownership, but of stewardship. Every breath, talent, and moment is a loan from God, and the "end of the year" serves as a dress rehearsal for the final audit every soul must face.

I. The Reasonable Demand: "Give an Account"

Spurgeon argues that God’s demand for an account is just and logical. He directs this call to two distinct groups:

• To the Unbeliever: He warns that those who reject God are still responsible to Him. They have "wasted the Master’s goods"—using their time, strength, and intellect for self or sin. He reminds them that the law of God is not relaxed simply because a person chooses to ignore it.

• To the Believer: He clarifies that while the Christian’s sins are pardoned through Christ, they are still stewards of "talents." He cites figures like Eli and David, who, though saved, suffered great "loss" and earthly discipline because of unfaithfulness in their stewardship.

II. The Inventory of Stewardship

Spurgeon urges his listeners to conduct an immediate "audit" of the past year across four specific areas:

1. Time: How many hours were "frittered away" or spent in the service of vanity?

2. Talent: Whether one has the "tongue of eloquence" or merely "manual strength," every gift must be accounted for. He mentions Napoleon and Voltaire as examples of great intellects who used their talents to desecrate humanity rather than serve God.

3. Influence: He emphasizes that no one is exempt. The mother in the nursery and the nurse girl have as much of a stewardship of influence as the preacher in the pulpit.

4. Possessions: He challenges the wealthy to consider how much was "lost on the race-course" or "squandered on diamonds" versus how much relieved the poor and needy.

III. The Weighty Warning: "Thou Mayest Be No Longer Steward"

The sermon concludes with a solemn reflection on mortality. The "end of the year" is a reminder that:

• Opportunities are finite. There is a day coming when the tongue will no longer be able to preach, the hand will no longer be able to give, and the heart will no longer be able to repent.

• Death is the "Great Discharge." Just as a servant is dismissed at the end of their term, death is the moment when the "keys of the house" are handed back to the Master.

The Final Appeal

Spurgeon does not leave his audience in despair. He closes by pointing to Jesus Christ as the only hope for a "failing steward." He encourages the listener to fly to Christ, whose perfect righteousness covers the bankrupt accounts of the sinner. His final plea is for immediate action: do not enter a new year carrying the crushing debt of an unfaithful past, but start anew under the grace of the Great Steward, Jesus Christ.

Core Message: Life is a temporary trust; the end of the year is a summons to evaluate our faithfulness before the final audit of death.