In 1958 it was bought at an auction for around $125. In late 2017 the painting was auctioned again – for $450 million. That is pretty profitable! I am referring, of course, to the painting “Salvator Mundi” by Leonardo da Vinci.
What did da Vinci himself value? In 1495 he wrote down a list of things he wanted to do. He wanted to learn hydraulics so he could design a canal. He wanted to do a pencil drawing of Milan. And he wanted to learn math from Luca Pacioli.
Today, Luca Pacioli is celebrated as the most famous accountant who ever lived. He popularized what is known as double-entry bookkeeping. With this system, every transaction is recorded twice. If you sell a widget for a dollar, you must account for both the widget and the dollar. This allows very complex transactions over long periods of time to be kept in balance.
The BBC calls it one of the 50 things that have been most important in shaping the modern economy. If you use QuickBooks, you owe some gratitude to Mr. Pacioli.
Many today take a QuickBooks approach to spirituality. They add up how nice they are, how decent, and then subtract some of their lesser qualities. If the ledger comes out on the positive side, they get to go to heaven.
Paul says God uses a different accounting method to reach his decision. With this method, many will end up looking like the Enron Corporation. How will you fare when you stand before Him?
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Adapted by Rev. David Holwick from “Is this the most influential work in the history of capitalism?” by Tim Harford, BBC World Service, 50 Things That Made the Modern Economy , October 23, 2017; < http://www.bbc.com/news/business-41582244 >.