Closing Balance

   It is stated that, "the Chitraguptas, Accountants of Yama Raja, the Deity of Death, who maintain the accounts of every thought and action of ours recommends for future course of action, and we appear here in different forms, and perform functions and acquire credits and debits" Even, a single thought forms the seed for the next birth. Since thoughts are the basis of action, the thought is the cause and, as such, much severe than the action and it calls for more severe drastic action! Hence, one has to be careful as to what thinks, desire and acts! Once the account is closed, no thoughts, desires and actions, by absolute still mind through laya yoga, the jiva is redeemed and there is no need to come back, for there is nothing to clear. Hence, it is the Closing Balance and B/F (Brought Forward) that is the problem!
  We have heard of issue of ATM cards with Zero Balance Account. We also have come to knowof 'Jan Dhan Account' and direct credit of money to our account by the Government. In both these cases, there is the need for opening a Bank Account. Here lies the trap! A person who is completely free from any obligation gets into obligation and the 'Credit- Debit' accounting starts. Once the account is open in a Bank, the customer has to run to bank? This is the trick of the trade?

   So also, the jiva starts its account of credit and debit, papa and punya account the moment it starts its function on earth. This function starts with the first breath and continues till the last breath of the jiva. The physical body needs food and this creates the first Bank account. The 'desire' is the cause and in its wake comes resolve (sankalpa) followed by action (karma) and the fruits of action (karma phala). Thus the accounting system begins with debit and credit. Good actions bring credits and bad actions get debits and the jiva has to settle its account before it leaves the earth! But, the accumulation of these credits and debits of points makes it appear again and again in different forms and the jiva has no chance of getting out of all these. Finally, the jiva seeks guidance from the Lord and He sends a Guru as His representative to help the jiva to get out of this rut. 

   The central idea here is that of credit (punya) and debit (papa) account. The jiva will be in bondage (bandhan) and will not get redeemed of its obligation until the closing balance is nil or Zero. The jiva came here to earth in a pure and pristine from as a spark, (angira), a stellar dust particle, Energy or Prana shakti, entered the clouds, entered the rain drops, entered the soil and entered food, and entered the gross, jiva! This physical body made of food derived from the soil is ignorant of its source, its true nature! This ignorance is the trap! Desire is the Pass Book, action begets the debit and credits and the jiva runs to bank till its account is settled and redeemed! 

    The crux of the situation is simple. Whether one does good deeds or bad deeds there is no way but to take birth again and again, life after life, to settle its account- may be born in rich family or good family toenjoy punya phala or suffer misery in families that face distress and disadvantages. There is a wrong belief that the jiva will go to heaven due to punya phala. But, once the jiva arrives here, this is the stage where the drama goes on. Whether the jiva has acquired punya or papa, it has to settle the account here only. Unless the jiva realises the futility of the gross physical body by jnyan, it is bound to suffer! Once it realises its mistake of taking a body, it tries to get rid of its attachment by yoga and gets redemed, onec for all. The account is settled!
   Bhagavan Shree Krishna gives simple solutions to closing the account and returning to Him. He says, "sarvarambha parityagi" is very dear to Me. Then He says, sarvaasha parityagi is very dear to Me. And, He says, Sarva phala tyagi reaches Me! No desire, no resolve, no action, and no reaction or fruits of action! There are many accounts of jiva returning to its abode without taking the physical body. Garbhopanishad explains how the jiva remembers its past life and resolves not to come to earth and does not take birth. In fact, if the jiva realizes its mistake of taking birth in this mrutyu lok, where what all is born here has to die, jatasya maranam dhruvam |