Human Balance Sheet

Today I was reading and analysing a balance sheet of a company. Suddenly a thought crossed my mind,
“Is our life also not like a balance sheet, if we take the day of birth as the first day (1st April) and the day when we breathe last as the last day (31st March) of the human year?”

We are born with two columns of innate assets and liabilities, and subsequently we earn assets like knowledge, skills, good traits and behaviour, but negatives increase our liabilities.

Whatever we do in our life is nothing but transactions (karmas), both credit and debit. Credit transactions (good actions) give us good feelings, while debit transactions (misdeeds) cause unhappiness. And sometimes, we have to do both credit and debit transactions together.

More credits help us add more assets and lessen the liabilities, while excess debits will deplete assets and increase liabilities. But after all additions, deletions and transactions, there is always a residue left in the end of the year, that is the profit or loss of the human life.

Now the question arises as to what happens after the human year comes to an end (i.e. 31st March). Of course, analysis and audit will follow, which are done by others including the Almighty. In Hinduism, Chitragupta is a deity, who is believed to keep complete records of the actions of human beings and to punish or reward according to their karma. He decides whether a person should go to heaven or hell.

But heaven or hell exists on this earth itself, and there comes the concept of next life, a new life altogether with a new human year, to write a new balance sheet afresh, but the residue of the last human year is carried forward, as in case of any balance sheet.

Have you noticed that when a person dies, only the soul leaves, and the body is left for carrying out the last rituals? Where does the soul go? It enters a new life.

So a life doesn’t start with a clean slate. It has some remnants of the past life. Just imagine why two siblings are not alike though they are born of the same parents in the same environment. Our Karma and Dharma in this life further decide what is in store for us.

This also strengthens the belief that we all in this universe are inter-related in more ways than one.

It’s, however, just my thought, others may disagree, and they should, as we are not programmed in the same fashion.

–Kaushal Kishore

images 1 &3: pinterest


  1. What a perspective Sir! πŸŒ»πŸ‘Œβ€οΈπŸ’―πŸ’―πŸ’―
    Really this is so true…
    I’ll try to write a poem on this if I can….
    Like literally it’s so good❀️
    But tbh my balance sheets are never balanced even in exams πŸ₯²

    Liked by 1 person

    1. Yes, I had read about Bill Wilson. His story is quite interesting. He had military background and then became stock speculator. His life gives a lot of lessons. Thank you for mentioning his name and work.


  2. beautifully expressed!!! i can see it so clearly: how elegantly presented. your thoughts give a boost to my dayπŸ€—πŸ™πŸΌβ€οΈπŸ™πŸΌπŸ₯° thank you so muchπŸ™πŸΌβ€οΈπŸ™πŸΌπŸŒž

    Liked by 1 person

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