The desire of a man is his kindness:…” (Prov.19:22a KJV)
My experience as an investment banker exposed me to the importance of goodwill as a balance sheet item especially in business combinations. Goodwill is more or less an intangible asset which is recognizable in business combinations where there is excess in the amount of the purchase consideration over the total value of assets and liabilities.
These intangibles that makeup the goodwill may include brand or reputation, customer base or loyalty and expertise of the employees. These have values and are captured in the balance sheet as goodwill. And it gives some advantages to the business entity that has it especially in determining the enterprise value.
Favor like goodwill is intangible yet with tangible effects or benefits. I have an uncle who retired meritoriously as a CEO of a State Owned Enterprise. My wife and I visited him one day and he told us that he may not have money in his bank account but that if he wants to travel abroad, he will only put a call through and the tickets and logistics for his trip will be delivered to him next day. That’s a man that has favor to his account. This favor is a product of his longstanding faithfulness, loyalty, competence and selfless service.
I love how the Contemporary English Version captured our text- “What matters most is loyalty.” (Prov.19:22a) Loyalty, kindness or your seeds of goodness to society, people or institutions will make you desirable. And that’s favor at work!
And what more? Your kindness shows your loyalty to the Holy Spirit of God. Goodness (kindness) is a fruit of the Spirit. (Gal.5:22) The more you reflect that God nature, the more the fruit of goodness is cultivated and the harvest is supernatural favors.
Each time you do any act of good or kindness, it’s accounted to the Lord. God in turn debits His account and credits your account. The Word of God says, “ A seed shall serve him; it shall be accounted to the Lord for a generation.” (Ps.22:30) Furthermore, this goodwill account is drawable in your lifetime and even beyond.
A good account of an inheritable kindness was the case of Jonathan’s kindness to David which Mephibosheth his son inherited. (2 Sam.9) This confirms the fact that favor is a transferable intangible asset. No wonder the wiseman said, “ A good man leaves an inheritance to his children’s children:…” (Prov.13:22a)
Mordecai’s kindness to the king was credited to his balance sheet as goodwill. On the day of remembrance cum negotiation, he was priced way above his worth. (Esther 6)
Hear this: Every good deed is a seed for tomorrow! Apostle Paul having the revelation of this truth, admonished the Galatians thus: “And let us not be weary in well doing: for in due season we shall reap, if we faint not.”(Gal.6:9)
Doing good through your faithful service, skillful work, love, kindness and loyalty creates a balance sheet account with God’s goodwill- favor as an item that resonates in all your life’s transactions. It’s most rewarding and duly bestowed.
To your favor account,
✝️Tochukwu Kemakolam
Prime Minister