Philippians 4:8 Spiritual Accounting

Finally, brethren, whatever things are true, whatever things are noble, whatever things are just, whatever things are pure, whatever things are lovely, whatever things are of good report, if there is any virtue and if there is anything praiseworthy—meditate on these things. [Philippians 4:8 NKJV]

Paul tells us in Romans;

I beseech you therefore, brethren, by the mercies of God, that you present your bodies a living sacrifice, holy, acceptable to God, which is your reasonable service. And do not be conformed to this world, but be transformed by the renewing of your mind, that you may prove what is that good and acceptable and perfect will of God. [Romans 12:1-2 NKJV]

He also tells us;

For the weapons of our warfare are not carnal but might in God for pulling down strongholds, casting down arguments and every high thing that exalts itself against the knowledge of God, bringing every thought into captivity to the obedience of Christ. [2 Corinthians 10:4-5]

I cannot emphasize enough how important the mind is to your spiritual walk. You can think Godly thoughts or godless. What you think will guide your spirit. Paul says,

For those who live according to the flesh set their minds on the things of the flesh, but those who live according to the Spirit, the things of the Spirit. For to be carnally minded is death, but to be spiritually minded is life and peace. [Romans 8:5-6]

When Paul says, "Whatever things are true...meditate on these things," This is not the meditation they teach in yoga or eastern religions. He doesn't want you to visualize rainbows and kittens. Remember, Paul has just recently finished lamenting those "whose end is destruction, whose god is their belly, and whose glory is in their shame—who set their mind on earthly things." [Philippians 3:19 NKJV] 

The word that is translated "meditate" or "think" in other translations is actually an accounting term. It is used by Paul when he says, "For what does the Scripture say? “Abraham believed God, and it was accounted to him for righteousness.” [Romans 4:3 NKJV]

If we think in accounting terms, then whatever things are true, noble, just, pure, lovely, of good report, virtuous and praiseworthy are listed on an asset sheet. (There is no debit sheet)

Consider a coworker who is hard to get along with. In the natural world, we could keep a balance sheet listing assets on one side and debits on the other. Then after careful accounting and consideration, we may decide he or she isn't worth our time.

In Christ, the debits are cancelled. We are to look only at the assets and see a person of value.

This is exactly what God has done for us because of Jesus' sacrifice;

just as David also describes the blessedness of the man to whom God imputes righteousness apart from works: “Blessed are those whose lawless deeds are forgiven,And whose sins are covered;  Blessed is the man to whom the LORD shall not impute sin.” [Romans 4:6-8 NKJV]

God, by His grace, sees us only as holy, righteous and virtuous. It is right that we do the same for others.

Lord Jesus, you are true. Whatever things are good are from You. I pray that you will give me the grace to keep my mind fixed on You, the source of all good things, and to see others as You see them.