Profiles of Faith...Shadrach, Meschach & Abed-Nego

The powerful guards began binding Shadrach, Meshach and Abed-Nego with ropes, and within seconds they threw the young men into the furnace. One moment they were relatively safe, even held in great esteem as officials in the government of Babylon. The next moment they were brutally tossed headlong into what seemed certain death in an inferno.
What went wrong? These three had faithfully obeyed their God, but their obedience was not being rewarded. They faced an ignominious death in the prime of their lives, with no one there to plead their cause. What a waste for such talented young men to lose their lives at such an early age.
What lessons, if any, are we to find in this tragic scenario? What can we learn from the example of these young men?
The Scriptures vividly picture this event and describe the events leading up to it. King Nebuchadnezzar found himself in a psychological and political struggle to protect his pride and power as ruler of Babylon.
Some were determined to rid the kingdom of the influence of the young Jewish captives—Daniel, Shadrach, Meshach, Abed-Nego and anyone else like them—who had been conscripted to serve their Babylonian captors when the kingdom of Judah fell. They would stop at nothing to see these young men removed from Nebuchadnezzar's government, even if it meant killing them.
By all appearances, their enemies had succeeded. These men knew that King Nebuchadnezzar had decreed the death penalty for any who refused to worship the enormous golden idol he had set up (Daniel 3:1-7). They knew that the young Jewish men remained faithful to their God and refused to bow to any idols. They brought to the attention of the monarch the three young men's disobedience to his decree.

Facing their fate

Addressing the young men, Nebuchadnezzar demanded: "Is it true, Shadrach, Meshach, and Abed-Nego, that you refuse to serve my gods, or to worship the golden image which I have caused to be set up? Although I've been told this, it is simply too hard for me to believe. Therefore I will give you another opportunity. You may save your lives if, after you hear my royal musicians begin to play, you bow down to the golden image and worship my gods. Your only alternative is to be cast alive into a burning fiery furnace. Now what god, including yours, can deliver you out of my hands?" (Daniel 3:14-15, Amplified Bible).
King Nebuchadnezzar was not one to be trifled with. He was a proud ruler with a temperamental and ambitious streak. Raising his anger could bring certain, painful death according to such Jewish sources as the Haggadah (narrative material in the Talmud and other rabbinical literature). This and other sources mention examples of his cruelty and brutality.
Shadrach, Meshach and Abed-Nego knew the king's temperament. They also knew they could obey the king and live or disobey him and die.

Setting the stage

God had taken a direct hand in the events leading to the captivity of Judah and the circumstances enveloping Shadrach, Meshach and Abed-Nego. God had forewarned Judah through Jeremiah of the Jews' future captivity (Jeremiah 37). God had also mercifully provided two righteous kings to turn Judah back to Him: Hezekiah (ca. 715-687 B.C.) and Josiah (ca. 639-608 B.C.). Judah was fully aware of Assyria's captivity and removal of Israel (ca. 721 B.C.). Nebuchadnezzar's invasion of Judah had occurred after ample warning (Jeremiah 37:6-10).
It was during the first of three invasions that Nebuchadnezzar took Daniel and the three other young Jews captive, removing them and others to Babylon (Herbert Lockyer, All the Kings and Queens of the Bible, 1961, p. 144). The time of Shadrach's, Meshach's and Abed-Nego's great trial had to be after Daniel's interpretation of King Nebuchadnezzar's dream, found in Daniel 2, in 603 or 602 B.C. (Gleason L. Archer, Jr., The Expositor's Bible Commentary, 1985, Vol. 7, p. 39). After that year the great crisis of the three young Hebrews took place (Daniel 3).
God's employ of Shadrach, Meshach and Abed-Nego should remind us that God possesses absolute sovereignty over all. God used the three young Jews to reveal this truth to King Nebuchadnezzar. The record shows the king habitually forgot that God was greater than any earthly ruler (Daniel 4:34-37). Shadrach (whose Hebrew name was Hananiah), Meshach (Mishael) and Abed-Nego (Azariah) were selected by King Nebuchadnezzar and prepared by God, as the apostle Peter later wrote, to "proclaim the praises of Him who called [them] out of darkness into His marvelous light" (1 Peter 2:9).
The three young Jews were among the best and the brightest of the kingdom of Judah, and they soon caught the attention of Babylonian officials. "Then the king instructed Ashpenaz, the master of his eunuchs, to bring some of the children of Israel and some of the king's descendants and some of the nobles, young men in whom there was no blemish, but good-looking, gifted in all wisdom, possessing knowledge and quick to understand, who had ability to serve in the king's palace, and whom they might teach the language and literature of the Chaldeans" (Daniel 1:3-4).

God provides and protects

They were to be trained as administrators and assistants to serve in the Chaldean, or Babylonian, government. During their training, they were to receive a daily provision of the king's delicacies, including his wine. After three years they were to personally serve the king (verse 5).
Their selection for this training program brought about their first trial: They refused to eat the food placed before them. The biblical account does not tell us whether the meats were unclean according to biblical standards or if some other problem was evident. Regardless of the exact circumstances, with Ashpenaz's help they lived on an alternative diet for 10 days. The steward removed their assigned portion of the king's cuisine and served them vegetables and water instead. As a result they grew healthier than those who consumed the royal delicacies. In their circumstances they began to see that their faith could triumph even in relatively minor trials.
Archer comments on this first trial facing the three: "At the very beginning of their career in a three-year program, the young Yahweh worshipers were faced with a clear-cut issue of obedience and faith. They were doubtless subject to intense social pressure from their classmates and teachers to do what everyone else was doing. Should they not accept the royal diet and thus avoid giving needless offense to their classmates or to the officials of the king himself? Worldly wisdom pointed in that direction. By their compliance they would please everybody. But they would not please God, to whom they were surrendered body and soul.
"So at the start of their career, they faced squarely their priorities and determined to trust God to see them through the perils of noncompliance and possible forfeiture of all that they had gained. By their early refusal to disobey God, they prepared themselves for future greatness as true witnesses for the one true God in the midst of a degenerate pagan culture" (The Expositor's Bible Commentary, 1985, Vol. 7, p. 34).
Not only did God honor their obedience to Him and His laws, He also rewarded them with great favor in the king's eyes. When the king interviewed them, they proved far wiser and of better understanding than all the magicians and astrologers in the realm (Daniel 1:15-17, 19-20). God had prepared Shadrach, Meshach and Abed-Nego for the great trial that would soon test their belief, faith and obedience.

Facing the fire

As the three men faced Nebuchadnezzar's interrogation, they naturally wondered about their fate. However, they lost no time responding to the king's demand that they either worship the image or be thrown into the flaming furnace.
"O Nebuchadnezzar, we have no need to answer you in this matter," they replied. "If that is the case, our God whom we serve is able to deliver us from the burning fiery furnace, and He will deliver us from your hand, O king. But if not, let it be known to you, O king, that we do not serve your gods, nor will we worship the gold image which you have set up" (Daniel 3:16-18).
Their response serves as a striking example of faith. They knew God could deliver them from the certain death they faced, but they didn't know if He would extend their physical lives. They relied on God's wisdom and judgment and placed their fate in His hands.
They were firm in their determination to obey God's command not to bow to an idol (Exodus 20:4-5). They would risk their lives before they would disobey God. They knew they were figuratively signing their own death warrant with their unapologetic response to the king's demands.
The king didn't know it at the time, but the three young Jews had a stronger power on their side than any power Nebuchadnezzar could yield. Nebuchadnezzar had made the mistake of defying God, boasting, "Then what god will be able to rescue you from my hand?" (Daniel 3:15, New International Version). He had unwittingly transformed his confrontation with these young men into a contest with God.
Nebuchadnezzar had much to learn. Ungrateful, he had scoffed at the very One who had allowed him success in battle; therefore he was to undergo one humiliation after another until he was forced to acknowledge Israel's God (Daniel 4). Still, facing public defiance in the name of the God of the Jews, Nebuchadnezzar apparently felt he had no choice but to order the immediate execution of the three men.
Furious at their rebuff, Nebuchadnezzar commanded their execution in the furnace: "He spoke and commanded that they heat the furnace seven times more than it was usually heated" (Daniel 3:19). The three Jews were firmly bound and thrown like logs into the furnace. The flames blazed so hot that the guards who threw them in perished from the heat.

Unexpected events

The three young men were lost from sight as they tumbled into the flames. But, then, what could this be? The bewildered Nebuchadnezzar saw not three but four men walking unbound and unburned in the flames. Even more astounding, in Nebuchadnezzar's own words, the fourth person was "like the Son of God"!
Nebuchadnezzar came as close as he dared to the mouth of the burning furnace. "Shadrach, Meshach, and Abed-Nego, servants of the Most High God, come out, and come here," he cried (verse 26). The three men walked out of the furnace and stood before the astonished king and the crowd of officials. Not only were the three not harmed, but not a hair on their heads was even singed. Their clothing was undamaged, "and the smell of fire was not on them" (verse 27).
Nebuchadnezzar had witnessed a miracle. The Jewish fellows' divine companion in the flames had delivered them from all harm. God had protected them in their literally fiery trial.
Nebuchadnezzar made a quick about-face: "Blessed be the God of Shadrach, Meshach, and Abed-Nego, who sent His Angel and delivered His servants who trusted in Him, and they have frustrated the king's word, and yielded their bodies, that they should not serve nor worship any god except their own God! Therefore I make a decree that any people, nation, or language which speaks anything amiss against the God of Shadrach, Meshach, and Abed-Nego shall be cut in pieces, and their houses shall be made an ash heap; because there is no other God who can deliver like this" (verses 28-29).

Faith forged in flames

Almighty God had allowed King Nebuchadnezzar to learn another lesson of humility. He was educating Nebuchadnezzar to know that he was dealing with the King of the universe Himself (Daniel 4:37).
"Then the king promoted Shadrach, Meshach, and Abed-Nego in the province of Babylon," concludes the biblical account (Daniel 3:30). In the New Testament, Hebrews 11:34 looks back on them as heroes of faith who "quenched the violence of fire."
Like Shadrach, Meshach and Abed-Nego, we can exercise that same conquering faith, an assurance that leads to eternal life. The apostle Paul notes that, when we live by this kind of faith, "we are more than conquerors through Him who loved us" (Romans 8:37).
Like these three young worshipers of the true God, in our own way we can exercise that same conquering faith that leads us successfully through life's present problems-and ultimately to eternal life.
These courageous young men were willing to forfeit their lives for what they believed. The determination to live by faith, striving to resist and conquer sin in our own daily lives, is equally esteemed in God's sight. The apostle Paul tells us that, when we live by faith, "we are more than conquerors through him that loved us" (Romans 8:37).The story of Shadrach, Meshach and Abed-Nego is a dramatic testimony to some who truly were conquerors, willing to risk all for their love of—and faith in—God.

More Profiles on the way!

Profile of Faith: Abraham, God's Friend

Son, let's go to the mountaintop and offer a sacrifice to God." Abraham believed his son would be that sacrifice, but Isaac assumed they would sacrifice a lamb. Fully trusting his father, Isaac might have even reached for his father's hand.

The touch of his son's hand must have sent shock waves through Abraham's body. Abraham's mind was whirring; his thoughts alternated from deliberate, studied obedience and faith to passionate resistance, hoping that God might rescind this almost unthinkable directive.
Although the biblical narrative doesn't directly reveal Abraham's feelings until Genesis 22:8, we can speculate on the probable thoughts and emotions of Abraham. Abraham's faith is in evidence; the reader, unlike Abraham, can know how the story will end. God didn't want Abraham to kill his son; He was testing Abraham's faith in Him.
"All right, Father, let's go. May I help carry the wood?"
Abraham could only nod consent, for the lump in his throat blocked the sound that would otherwise have offered a simple, "Yes, you may, my son."

"God will provide"
Off they went, a sad father, his trusting son and two servants, toward the mountain on which Abraham believed he would sacrifice the only son whom God, in their old age, had given him and Sarah (Genesis 18:10, 11).
Three days later the travelers arrived at their destination, tired but aware this was the mountain God had chosen for them.
"Stay here while my son and I worship, then we will return to you," Abraham told his servants.
Up the side of the mountain father and son trudged, Isaac with the wood for the sacrifice and father Abraham with the fire and knife.
"Father, we have the wood and fire, but where is the lamb for our burnt offering?"
"God will provide, my son. God will provide."
This is the first hint of the rest of the story and the remarkable faith of Abraham. When they reached the precise spot for the burnt offering, Abraham laid down the fire and knife and began building an altar for the sacrifice. He neatly laid the wood and gently but firmly took hold of his son and began binding him. Then he laid Isaac on the altar on top of the carefully placed wood. At that point, Abraham dutifully, obediently, raised his knife to slay his son.
"Abraham! Abraham!" cried an angel in a strong voice.
"Here I am! I hear you!" Abraham responded to the angel.
"Do not touch your son Isaac, for now I know that you fear God, seeing you have not held back your son, your only son from Me" (Genesis 22:12).

Abraham had passed his supreme test of faith. In his mind and heart, Abraham had already followed through with his obedience to God's command (Romans 4:17).
It was faith of this magnitude that inspired others to write that Abraham is the father of the faithful (Romans 4:12, 16). He was a man who believed and had total, complete trust and faith in God.
Abraham: God's Friend
Their bond was so close that God called Abraham "My friend" (Isaiah 41:8). Besides just being an interesting concept, this idea of Abraham as a friend of God points to some fascinating and far-reaching implications. We might ask why would God pay Abraham the great compliment of calling him His friend?
The answer can be found in comparing Abraham's relationship with God to our Christian calling. Although we may never have thought of it this way, Jesus Christ also views us as His friends. He said to His disciples, "No longer do I call you servants, for a servant does not know what his master is doing; but I have called you friends, for all things that I heard of My Father I have made known to you" (John 15:15).

But there is more. For Jesus to call His disciples "friends" requires a precondition. "You are My friends if you do whatever I command you" (John 15:14).
That was the key for Abraham to be known as God's friend. Obedience to God was and is the prerequisite to faith and qualifying as God's friend. Paul highlighted Abraham's faithful obedience (Hebrews 11:8-10; 17-19).

Abraham's faithful obedience

Let's consider Abraham's faith from three perspectives:
Abraham's call: By faith when he was called he went out (Hebrews 11:8)
Abraham's sojourning: By faith he sojourned in a strange country (Hebrews 11:9)
Abraham's trial: By faith, when he was tried, he offered up his only begotten son (Hebrews 11:17).
From the beginning, Abraham obeyed God (Genesis 26:5). Hebrews 11:8 tells the story briefly: "By faith Abraham obeyed when he was called to go out to the place which he would afterward receive as an inheritance. And he went out, not knowing where he was going."
In the Greek, the thrust of Abraham's obedience is emphatic: "By faith being called out Abraham obeyed to go out . . ." (The Englishman's Greek New Testament).
This is an important aspect of faith. Abraham was not called because of his faith (Genesis 12:1-4). He was called because God willed to call him. His faith is to be understood in relation to Abraham's obedience. It was Abraham's immediate obedience that proved his faith and justified him (James 2:21-24).

Hebrews 11:8 tells us that Abraham went out to obey God, not knowing where he was going. That is an important and difficult step for a Christian to take, because human beings desire independence. However, God wants us to learn to depend on Him forever. Abraham looked to God for guidance, direction and protection. Had Abraham lived by sight, he would never have obeyed God's call to go into a foreign land.
Another element of Abraham's obedience is evident in his sojourning: "By faith he sojourned in the land of promise as in a foreign country, dwelling in tents with Isaac and Jacob, the heirs with him of the same promise" (Hebrews 11:9). The Englishman's Greek New Testament shows that the Greek is emphatic about how Abraham lived: "In tents dwelling" highlights that he did not live in a permanent abode.

Obedience without reservation

Like you and me, Abraham would surely have preferred a permanent, stable home and life. However, Abraham knew he was a stranger and pilgrim in a strange land; and because he knew his citizenship was reserved in a heavenly city built by God (Hebrews 11:10), he remained faithful to God and did not return to his homeland (Hebrews 11:13-16). Little wonder God called Abraham His friend. God's friends obey Him; Abraham obeyed God without reservation.
Finally, God supremely tested Abraham's faith when He commanded him to offer his only son as a sacrifice. Scripture indicates that Abraham somehow knew, that he deeply believed that God would raise his son from the dead (Hebrews 11:19). God was so moved by Abraham's faith and obedience that He guaranteed His blessings to be upon Abraham and his descendants from then on, both physically and spiritually (Genesis 22:15-18).
We must remember that Abraham and Sarah had Isaac when they were old. Bearing a son beyond their time was a tremendous blessing in itself. God had promised Abraham He would bless his descendants through Isaac.
What a shock it would be to a father that someone, anyone, would demand that he take his only son's life. All of the hopes of two older parents, all of their desires to see their son grow up to father his own children, all of these emotions and more would have discouraged anyone of lesser faith.
Abraham's response to this trial is why God says that He is not ashamed to be called Abraham's God (Hebrews 11:16). This is also why God is preparing a city for His faithful disciples. You and I can exhibit this same faith.

Our faithful obedience

The lessons of Hebrews 11 are written for you and me. They are treasure troves of faith stored up for our spiritual enrichment. Paul encourages Christians to walk in the steps of Abraham, the father of the faithful (Romans 4:12, 16). Your Bible makes plain that we can and must exercise the same faith that Abraham had-and that kind of faith is within our reach.
We must remember the clear teachings of James 2, that faith without works is dead. For faith to be alive and well, for faith to be active, it must be seen as alive in the actions of the person who professes it.

Don't let anyone deceive you into thinking otherwise. The works that prove our faith result from obedience to God and Christ's plain and direct commands. Such scriptural commands are either the Ten Commandments themselves, as obeyed in the Spirit, or principles based on the Commandments (James 2:8).
The tools we need to exercise Christ's faith are all readily available. Jesus Christ is on the job 24 hours a day to help us experience the faith we need to weather the storms of life. With God's help we can obey God's commands. This proves our faith and pleases God.
"But without faith it is impossible to please Him, for he who comes to God must believe that He is, and that He is a rewarder of those who diligently seek Him" (Hebrews 11:6).
Our exercise of faith toward God pleases Him. "And whatever we ask we receive from Him, because we keep His commandments and do those things that are pleasing in His sight" (1 John 3:22).
To please God, one must believe that God is alive and all-powerful. Abraham believed God existed. You believe God exists. Abraham diligently sought God, for he knew God would reward him for his diligence. You and I can diligently seek God, and we know He will reward us for studying and obeying His will.
Yes, we can please God. Yes, we do please God, and we do so through the same faith that Abraham exhibited.
This is not to say that we obey perfectly, that we show perfect faith. We do not. But our faith can grow through daily overcoming (that is, through daily contact with God in prayer, study of His Word and application of His law of love). What we lack God will provide (2 Corinthians 4:16; Philippians 3:14-16).
And so the story ends. God called Abraham His friend. In the same way, Christ calls us His friends. We are God's friends because of our faith in Him, proven by our obedience to His holy commands.
Let us all continue to follow an excellent example of obedient faith, like that of God's friend, Abraham.

stay connected for more profiles!

HE LEARNED A LESSON IN MERCY

Jonah would have plenty of time to think. Before him lay a journey of more than 800 kilometers, an overland trek that would take him about a month, perhaps even longer. To begin, he had to choose between the shorter routes and the safer ones and then steadily make his way through valleys and over mountain passes beyond counting. He had to skirt the vast Syrian Desert, ford such rivers as the mangy Euphrates, and seeks shelter among foreigners in the towns and village of Syria, Mesopotamia, and Assyria. As the days passed, he thought about the destination that he so dreaded, the city that drew closer with each step he took – Nineveh.

One thing Jonah knew for certain: He could not turn around and run away from this assignment. He had tried that before. Go and deliver a message of judgment to this mighty Assyrian stronghold, Jonah promptly boarded a ship sailing in the opposite direction. Jonah soon saw that his rebellion was about to cost the lives of everyone on board. To save those brave mariners, he told them to throw him overboard. Reluctantly, they did, and Jonah thought his death was certain. However, Jehovah sent a huge fish to swallow Jonah and deliver him unharmed on the shore some three days later, an awed and more complaint man. *-Jonah, Chapter 1,2.

When Jehovah ordered Jonah to Nineveh the second time, the prophet obediently headed east on this long journey. (Jonah 3:1-3) However, had he allowed Jehovah’s discipline to work a thorough change in him? For instance, Jehovah had shown him mercy, saving him from drowning, holding back punishment for his rebellion, and giving him a second chance to carry out this assignment. After all of this, had Jonah learned to show mercy to others? Mercy is a lesson that is often difficult for imperfect humans to learn. Let us see what we can gather from Jonah’s struggle.

A MESSAGE OF JUDGMENT AND A SURPRISING RESPONSE
Jonah did not see Nineveh as Jehovah did. We read: “Now Nineveh herself proved to be a city great to God.” (Jonah 3:3) Three times, the record of Jonah quotes Jehovah as referring to “Nineveh the great city.” (Jonah 1:2; 3:2; 4:11) Why was this city great, or important, to Jehovah?

Nineveh was ancient, being among the first cities that Nimrod established after the Flood. It was vast, a metropolitan region that evidently included several other cities, requiring a man three days to walk from one end to the other. (Genesis 10:11; Jonah 3:3 Nineveh was evidently impressive, with stately temples, mighty walls, and other edifices. But none of these factors made the city important to Jehovah God. What mattered to him were the people. Nineveh had a huge population for that time. For all their badness, Jehovah cared about them. He valued human life and the potential that each individual has for repenting and learning to do what is right.

When Jonah finally entered Ninveh, its immense population of more than 120,000 may have made the place only more intimidating.* He walked for a day, penetrating ever deeper into that teeming metropolis, perhaps looking for a suitable central location to start spreading his message. How would he reach these people? Or did Jehovah grant him that ability through a miracle? We do not know. It may be that Jehovah made his proclamation in his native Hebrew and used an interpreter to relate it to the Ninevites. At any rate, his message was simple and not likely to win him any favor: “Only forty day more, and Nineveh will be overthrown.” (Jonah 3:4) He spoke out boldly and repeatedly. In doing so, he showed remarkable courage and faith, qualities that Christians need today more than ever.

Jonah got the Ninevites’ attention. No doubt he braced himself for a hostile and violent response. Instead, something remarkable happened. People listened! His words spread like wildfire. Before long, the whole city was talking about Jonah’s prophecy of doom. Jonah’s account tells us: “The men of Nineveh began to put faith in God, and they proceeded to proclaim a fast and to put on sackcloth, from the greatest one of them even to the least one of them.” (Jonah 3:5) Rich and poor, strong and weak, young and old were all caught up in the same repentant spirit. News of this popular movement soon reached the ears of the king.

The king too was struck with godly fear. He rose up from his throne, removed his luxurious robes of state, put on the same rough clothing that his people were wearing, and even “sat down in the ashes.” With his turning the fast from a spontaneous popular movement into an official action of sate. He ordered that all wear sackcloth, even the domestic animals. *He humbly acknowledged that his people were guilt of badness and violence. He also expressed hope that the true God would soften upon seeing their repentance, saying: “God may…turn back from his burning anger, so that we may not perish.” – Jonah 3:6-9.

Some critics express doubts that such a change of heart could have occurred so quickly among the Ninevites. However, Bible scholars have noted that a movement of the kind was not out of keeping with the superstitious and volatile nature of people of such cultures in ancient times. At any rate, Jesus Christ himself later referred to the repentance of the Ninevite. (Matthew 12:41) He knew what he was talking about, for he had been alive in heaven to witness those events as they unfolded. (John 8:57, 58) How, though, did Jehovah react to the Ninevites’ repentance?

A CONTRAST BETWEEN DIVINE MERCY AND HUMAN RIGIDITY
Jonah later wrote: “The true God got to see their works, that they had turned back from their bad way; and so the true God felt regret over the calamity that he had spoken of causing to them; and he did not cause it.” – Jonah 3:10.

Does this mean that Jehovah decided that his own judgment about Nineveh had been in error? No. The Bible says of Jehovah: “Perfect is his activity, for all his ways are justice. A God of faithfulness, with whom there is no injustice.” (Deuteronomy 32:4) Jehovah’s righteous anger against Nineveh simply abated. He observed the change in those people and saw that the punishment he had intended to bring upon them would no longer be fitting. This was an occasion to show divine mercy.

God is nothing like the rigid, cold, even harsh God so often portrayed by religious leaders. On the contrary, he is reasonable, adaptable, and merciful. When he determines to bring punishment upon the wicked, he first uses his representatives on earth to issue warnings, for he is eager to see the wicked do what the Ninevites did – repent and change their ways. (Ezekiel 33:11) Jehohave told his prophet Jeremiah: “At any moment that I may speak against a nation and against a kingdom to uproot it and to pull it down and to destroy it, and that nation actually turns back from its badness against which I spoke, I will also feel regret over the calamity that I had thought to execute upon it.” – Jeremiah 18:7,8.

So was Jonah’s prophecy a false one? No; it fulfilled its purpose as a warning. That warning was based on the Ninevites’ bad ways, which subsequently changed. Should the Ninevites resume their wicked ways, God’s judgment would be upon them. That is exactly what happened later on. – Zephaniah 2:13:15.

How did Jonah react when destruction did not come at the time he expected it to? We read: “To Jonah, thought, it was highly displeasing, and he got to be hot with anger.” (Jonah 5:1) Jonah even uttered a prayer that sound like a rebuke of the Almighty! Jonah suggested that he should have stayed home, on his own ground. He claimed that he knew all along that Jehovah would not bring calamity on Nineveh, even using that as an excuse for his running away to Tarsus in the first place. Then he asked to die, saying that death would be better than life. – Jonah 4:2,3.

What was troubling Jonah? We cannot know all that went through his mind, but we do know that Jonah had proclaimed doom to Nineveh before all those people. They had believed him. And now, no doom was coming. Did he fear being ridiculed or being labeled a false prophet? Whatever the case, he did not rejoice over the people’s repentance or over Jehovah’s mercy. Instead, it seems, he was on a downward spiral into a mire of bitterness, self-pity, and wounded pride. Evidently, though, Jonah’s merciful God still saw good in this distressed man. Instead of punishing Jonah for his disrespect, Jehovah simply asked him one gentle, probing question”: “Have you rightly become hot with anger?” (Jonah 4:4) Did Jonah even answer? The Bible record is silent.

HOW JEHOVAH TAUGHT JONAH A LESSON
The despondent prophet left Nineveh and headed, not home, but eastward, where some mountains overlooked the region. He built a little shelter and settle in to wait and watch Nineveh. Perhaps he still clung to the hope of witnessing her destruction. How would Jehovah teach this hardheaded man to be merciful?

Overnight, Jehovah caused a bottle-gourd plant to sprout up. Jonah woke to see the luxuriant growth, with its broad leaves providing far more shade than his flimsy shelter ever could. His spirits lifted. “Jonah began to rejoice greatly” over the plant, perhaps viewing it miraculous appearance as a sign of God’s blessing and approval. However, Jehovah wanted to do more for Jonah than simply deliver him from the heat and from his own petulant anger. He wanted to reach Jonah’s heart. So God used a worm to attack and kill the plant. Then he sent “a parching east wind” until Jonah began “swooning away” from the heat. Again the man’s spirits plummeted, and he asked God that he might die. – Jonah 4:6-8.

Once again Jehovah asked Jonah if he was rightly angry, this time over the death of the bottle-gourd plant. Instead of repenting, Jonah justified himself, saying: “I have rightly become hot with anger, to the point of death.” The stage was now set for Jehovah to drive home the lesson. – Jonah 4:9.

God reasoned with Jonah, saying that the prophet was feeling sorry over the death of a mere plant that had grown up overnight, one that Jonah neither planted nor caused to grow. Then God concluded: “For my part, ought I not to feel sorry for Nineveh the great city, in which there exist more than one hundred and twenty thousand men who do not at all know the difference between their right hand and their left, besides many domestic animals?” – Jonah 4:10,11.*

Do you see the depth of Jehovah’s object lesson? Jonah had never done a thing to take care of that plant. Jehovah, on the other hand, was the source of life for those Ninevites and had sustained them as he does all creatures on earth. How could Jonah place more value on a single plant than he did on the lives of 120,000 humans, in addition to all their livestock? Was it not because Jonah had allowed his thinking to become selfish? After all, he felt sorry for the plant only because it had benefited him personally. Did not his anger over Nineveh spring from motives that were likewise selfish – a prideful desire to save face, to be proved right?

A profound lesson indeed! The question is: did Jonah take the lesson to heart? The book bearing his name ends with God’s question hanging there, in effect, still echoing. Some critics might complain that Jonah never answers. In truth, though, his answer is there. It is the book itself. You see, evidence indicates that Jonah wrote the book bearing his name. Just imagine that prophet, once again safe in his homeland, writing this account. We can almost picture an older, wiser, humbler man ruefully shaking his head as he describes his own mistakes, his rebellion, and his stubborn refusal to show mercy. Clearly, Jonah did learn from Jehovah’s wise instruction.
He learned to be merciful.
Will we?

Cleaning for Your PC

Every so often it's important to perform thorough PC cleaning and maintenance. Fortunately there are a few simple steps you can take and utilities you can use to make your computer run faster.
by David Cardinal
Buzz up!on Yahoo!
Is your computer filling up with old files or slowing down, cluttered with applications? Just like your house, it likely needs a good spring-cleaning. Fortunately there are a few simple steps you can take and utilities you can use to clean up the debris that may be cluttering up your machine. Here's part 1 of our guide.

Part 2—on physically cleaning your PC and peripherals—arrives tomorrow.
First you should decide how thorough you want to be. Like your basement, your PC can potentially benefit from hours of cleaning, but you probably have other things to do with your time. So if your hard drive is filled to bursting, spend some time backing up and clearing off your data files. Otherwise, though, honestly, your time is better spent on other chores.
There are two exceptions to this rule: your desktop and your Start menu. If you've been letting your desktop fill up, take just 10 minutes to file away or delete the clutter. If you're using Windows XP and need to ease navigation in the Start menu, open the menu in Windows Explorer (C:\Documents and Settings\username\Start Menu\Programs) and spend a couple of minutes filing. Since Vista users have the convenient Start menu search field, straightening up the Programs menu seems like a waste of time.

UNCLOG THE PIPES
One of the simplest steps you can take to help out your machine's performance is to defragment the hard drive—although, alas, test results show that defragging achieves uneven improvement. But with a disk defragmenting utility built right into Windows, there's no reason not to run it. This is as simple as right-clicking on the hard drive icon in Windows Explorer and choosing the Defragment option under Tools. Your computer may need to reboot to complete the work, so give yourself some time to run the utility. Defragmenting reassembles and rearranges files that have become scattered across the drive, ensuring that your computer can get to each file as quickly as possible.

FREE SPACE



Slightly more complicated but practically guaranteed effective is freeing space on your hard drive. Unused programs and especially services take up space as well as using computer processing time and even slowing your start-up. The first culprits to look for are any applications that start up each time you launch Windows but aren't doing anything you need. Once everyone learned to delete the application shortcuts in the Start menu's Startup folder, app developers got crafty. You can uninstall programs you don't want at all, but to disable start-up programs, you'll want the System Configuration utility. Click Start Run, and type msconfig. Go to the Startup tab and you can disable the apps you don't want running automatically. You can search online for unfamiliar names; we like the Process Library for this information. And do take a few seconds to research the names; you don't want to disable a critical process.
Next, a trip to the Programs and Features section of the Control Panel in Vista or to the Add and Remove Programs item in Windows XP is well worthwhile. If you're the sort of person who has tried a number of programs, or even if you've just stopped using some of your older software, you'll find a gold mine of opportunity for cleaning up your system. Select and uninstall each of the applications you no longer use. In general, if you're asked whether to remove shared files, it is safest to say no. They don't take much room, and if you remove them you risk breaking some other application.


ELIMINATE REDUNDANCY



It won't make your machine run any better, but if you hate staring at the runt entries left in the Programs control panel after they don't uninstall correctly, then Microsoft's uninstall cleaner will get rid of them.

If your hard drive is filling up, several utilities can help you remove duplicate or unused files. The first one to try is built right into Windows. Disk Cleanup, accessible from your Programs menu under Accessories System Tools Disk Cleanup (or Start Run… cleanmgr) will delete, among other things, the contents of your Recycle Bin, old downloads, temp files, unneeded system logs, and dump files, as well as helping you remove unused Windows components. Then if your machine has more than one drive and your System drive (usually C:) is filling up, consider moving some of your data files to your other drives. Remember not to move applications themselves. They have to be uninstalled and reinstalled if you want them in a different location.

If you suspect you've wound up with multiple copies of large files like photos, music, or videos, there are utilities that can help you locate and delete duplicates. One nice free one is Fast Duplicate File Finder from MindGems; PCMag utility Dupeless 2 is another good choice, though it's not free. Finally, as long as you're getting your hands dirty, now's a good time to make sure you have a backup system and that it's working. See our article on the best backup tools to get some ideas on how to make sure your system is effectively archived.

Whether you take the time to go through all of these steps or just some of them, the time you spend spring-cleaning your system should more than pay for itself in a better-performing machine for the rest of the year.

culled from www.pcmag.com

STARTING YOUR BUSINESS: TAX MATTERS

THE TAX SYSTEM

1 Taxation is the most important source of government revenue. Taxes may be classified under four categories.
(i) Direct Tax
(ii) Indirect Tax
(iii) Progressive Tax
(iv) Regressive Tax

(a) Direct Tax

A direct tax is a tax levied directly on the incomes of individual and business firms. It has effect on the individual or the company solely on the basis of the amount of income received during a given period or the capital owned or acquired.

Forms of Direct Taxes

* Company income tax
* Capital income tax
* Personnel income tax
* Education tax
* Petroleum profit tax
* Unearned income tax


(b) Indirect Tax

These are taxes on goods and services. Indirect tax is levied on a persons outlay rather than his income, that is, the tax are paid indirectly through the purchase price of a good or service and they are collected by the person selling the item.

Forms of Indirect Taxes

* Excise tax (tax on local manufactured goods)
* Import duties & export duties
* Value added tax (formally sales tax)

(c) Progressive Tax

A tax is progressive if the rate of tax increases as the individual’s capacity to pay increases. If the proportion of income taken by tax rises faster than income, the tax is said to be “highly progressive” if the proportions are the same, the tax is proportional.

(d) Regressive tax

A tax is regressive where the rate of tax decreases as income rises or where the tax paid represents a smaller proportion of higher income than for lower incomes.

2 Effect of Tax on Your Choice of Trading Medium

The factors set out below are of general importance in deciding whether you should trade through a limited company or as a sole trader. Their relative weight will depend on your circumstances and your plans for the future.

(a) Tax and Profits

The tax system makes no distinction between an individual and his business. Thus any profits a sole trader makes are aggregated with any other income he may have, irrespective of whether they are withdrawn from business for personal use or retained in the business. Income tax is currently levied at the lowest rate of 5% on the 1st N30,000, 10% on the next N30,000, 15% on the next N50,000, 20% on the next N50,000 and 25% on the balance.

Profits arising in a company are taxed at the rate of 30% of the total profits and education tax at the rate of 2% of assessable profit. A company’s trading profit has no income tax implications for the shareholders unless the company pays dividend, when the gross dividend becomes part of the shareholder’s total income for the tax year in which it was paid. Though withholding tax deducted from such dividend shall be the final tax on the dividend. If a director is receiving remuneration, the remuneration is subject to incur tax in the hands of the director, but is fully deductible in computing the company’s taxable profit except where the company is into property holding and investment where deductible directors fees has been limited to a certain sum per director for a maximum of three directors.

(b) Private Expenditure and Benefits Paid for by the Business

Private expenditure and benefits paid for by the business are disallowed in computing a sole trader’s trading profits subject to income deductible for company income tax purpose. But, for directors of the company, any such expenditure will result in a charge to income tax in the hands of the directors under the benefit in kind rules.

(c) The Payment of Tax Liabilities

Under the PAYE system, tax deducted from employee’ pay must be remitted to the tax office within 10 days after the end of the month, failing which penalty at 10% per annum and interest at 21% will be charged where a direct assessment is made eon an individual, the tax liability must be paid within 14 days to avoid interest and penalty charges.

Company income tax is payable within two months form the date of the notice of assessment and in any case not later than 14th of December of that year of assessment. Where a company file returns on self assessment basis. The cheque for payment of the tax liability must be attached to the returns being filed. Companies not filing returns on self-assessment basis are expected to pay provisional tax within three months of the commencement of each of assessment.

(d) Capital Gain Tax

Capital gain tax is also important if the business will use assets which could give rise to changeable gains on their disposal.

Capital gain tax is payable by both individual trader and company at the rate of 10% on the chargeable gain. The disadvantage of having gains accrue to a company, however, is that an effective double charge to tax can arise. Tax is payable firstly by the company on disposal of the chargeable assets. It will also be payable by the shareholder however, when they dispose of their shares (since the shares value will reflect the gains made by the company).

3 Definition of Terms

Tax Avoidance

Tax avoidance is a deliberate act of the tax payer to pay less than ought to pay legally. It is an act of winning games without actually cheating. It involves the tax payer identifying the loopholes in the tax laws and take advantage of them. It is permissible under law. However, in recent times some tax avoidance schemes have been declared null and void and their real intentions were declared to be tax evasion.

4 Tax Evasion

Tax evasion is an illegal method of reducing one tax liabilities such as incorrect return by omitting or understating one’s income or non-declaration of income and incorrect information. It is punishable with fines payment of double the amount which has been undercharged etc.

5 The Value Added Tax (VAT)

Value added tax is tax charged on value added during the course of production of goods and services. It is a multi-staged level of tax collected on sales at all stages of sales and distribution. VAT is imposed at the single rate of 5% on the invoice value of goods services.

Goods Exempted from VAT

(i) Basic food items
(ii) Medical and pharmaceutical products
(iii)All exported goods
(iv) Books and educational materials
(v) Fertilizers, agricultural and veterinary medicine.
(vi) Agricultural machinery and equipments.

Important Points to Note

Accounts
You should record all income and expenditure exclusive of any VAT. The rate should be recorded in a separate account showing the balance due to or from the Federal Inland Revenue Service through the local VAT office.

Accounting for VAT

An analysis of the accounting records of a typical wholesale who buys VATable products from the manufacturers and sells to the retailer will show all that is Basics to VAT accounting. ………….or service he pays VAT. Cash account is credited for the payment and a corresponding amount is debited to the VAT account if the business. This is the input tax. When he sells VATable products, he collects VAT. Cash account is debited with the amount received while a corresponding amount is credited to the VAT account. This is output tax (where the transaction is on credit the cash account is not involved. Rather, an account is opened for the creditor or debtor as may be appropriate to take the contra entry).

If the output tax is more than the input tax, the excess is remitted to the government. When the remittance is made, the cash account is credited and the corresponding debts goes into the VAT account. The account is then ruled off for the month.

In the event of input tax being more than the output tax (which may occur when purchases outstrip sales) a cash refund by the tax authority is required. When the cash refund us received from the tax office, cash account is debited with the amount of the refund while the VAT account is credited to balance the VAT account which is then ruled off for the month.

Claiming of Refund

A VAT invoice is necessary so that a VAT registered purchaser can reclaim input VAT suffered. The issue of such an invoice usually sets the tax point for a supply. A VAT invoice must show the following details:

(i) The supplies name, address and registration number.
(ii) The date of issue, the tax point and an invoice number.
(iii) The name and address of the customer
(iv) The type of supply (sale, hire purchase).
(v) The rate of any cash discount
(vi) A description of the goods or services.


Registration with Federal Inland Revenue Service

The following are the necessary steps to be taken to register with Federal Inland Revenue Service.

A formal letter would need to be written to the Federal Inland Revenue Service applying for registration.

The letter should be accompanied by:
- A photocopy of the company’s certificate of incorporation or formal letter of business name registration in case of sole-proprietorship.
- A copy of the company’s memo and articles of association, this is not necessary in case of sole-proprietorship.
§ For a company, the following additional information need to be supplied:
o The date of commencement of operation.
o The registered office of the company
o The names and address of the directors
o The address of the company’s bankers
o The principal activity of the company
o The date to which the company’s account would be prepared annually
o The shareholding of the company

However, for company that has commenced operation to obtain a tax clearance certificate, the company must be registered with the Federal inland Revenue Service. If the company has operated for not less than twelve month, a copy of the company’s audited financial statements together with the tax computations thereon must be filed at the tax office within six months of the company’s accounting year end.

Also, for a company that has not commenced operations and has been incorporated for over six months a statement of affairs of the company must be filed with the Federal Inland Revenue Service. In addition, to obtain tax clearance

11 The PAYE Scheme and Procedure

PAYE scheme is a method of collecting tax due on employment incomes including pensions. The employer is regarded as an unpaid agent of the Tax Authority and as such expected to deduct tax on salaries and wages, bonuses, allowances and benefit in kind.

This system ensures that tax is withheld monthly from employees salaries and wages before the employees are paid. The employer is obliged to pay taxes withheld to the relevant tax authority not later than the 14th day of the month following that of deduction.

Procedures

Returns of income and claims for allowances and reliefs are usually filed by each employee with the revenue at the beginning of each tax year. These are examined and filed in the respective employees personal files at the tax office. The allowances due to each employee are computed by the revenue on the basis of the information contained in the returns. These are entered on tax deductions cards and initiated by the appropriate officer.

Liability of Employer

An employer who is required to make deductions from the emoluments paid to an employee shall account to the relevant tax authority in such manner as the relevant tax authority may prescribe for the deduction made.

If the employer fails to make the deduction or fails to account properly for it, the amount of the tax together with a penalty of 10% per annum of the amount plus interest at the prevailing commercial rate shall be recoverable from the employer. The employer can also be held liable for failure to make correct return of his employees and their pay.