It’s a flip saying, but true: death and taxes are the two things we can count on. But there is a difference: we know on what day the taxes fall due; we can’t predict the day of death. We can put money aside to take care of taxes; but what provision can we make in anticipation of death? If we die before our taxes are paid, they’ll not be forgiven. The government will take them out of our estate. If we die as unrepentant sinners, our sins will not be forgiven after death. We’ll have to pay the penalty for them hereafter. But there is a difference: God has made a way of escape for us. He has already paid the penalty for our sins–yours and mine. All He asks is that you accept what He has done for you in a true spirit of repentance and faith.