We have all heard the expression, “The pure in heart and the clean in heart,” and, of course, generally have been taught to regard that as meaning we didn’t think about sex very often. However, the Teaching says that it is due to “Accounts Receivable,” that we have made accounts against people and that they owe us and that this makes the heart impure or unclean. It would be interesting if we obtain a small ledger book, possible not to small. In the ledger, write down the person name on the top of the page that we have an account against and then put all the different things they owe us.

Now in many people this can start with parents or people who looked after one when the self was small. It can include schoolteachers and children who were the peers with the child when growing up. It can include various brushes with people in authority. Whatever the case, we will make a ledger putting the person’s name at the top and then the incident in which they owe us, in other words they mistreated us in one form or another. Then we’ll put, over on the other side, what they owe us. We will discover that what they owe us is impossible for them to ever pay. If we say they owe an apology, they owe an apology. So they apologize and what do we put down then? Have we fully forgiven the whole thing, forgotten about it, or did we say they didn’t really mean it? They were just saying that so I would feel better and we still have the account marked unpaid.

This is called a burden and most people are weighed down with great burdens because they observe everything and everyone they are in relation with as being somewhat of a slur, somewhat of a damage, somewhat of a mistreatment of the self. There is an old song that the speaker heard in the hills of Kentucky in little wooden churches that said, “Take your burden to the Lord and leave it there.” So I is going to observe each of these things that the self has an accounts receivable against someone, everyone that seems to owe the self, John or Mary. We’re going to record these. They are reported to X and then we will leave them there. It is very interesting to observe a person that has done this. They begin to stand up straighter; they begin to be less nervous, less agitated, less aggravated. They have removed a tremendous burden; a great limitation has been removed. A great load has been taken off the back and the chest because all of these are things that are accounts receivable. They are forms of self-pity, justifying anger, justifying held resentment, and they can even be the form of justifying apathy, and, of course, one is forever fearful lest they make other things that we will have to add to the accounts receivable against them. So we will have our ledger.

Now to start with, let’s take some things that we put in the account receivable so that we will have some rough sketchy road map to observe. They have been there so long, have been so taken for granted that one sometimes has to be slightly reminded as to what is really meant by an accounts receivable, and what happens.

“I” BELIEVE THAT ALL THOSE IN CLOSE RELATIONSHIP WITH ME MISTREAT ME FROM TIME TO TIME. Now the self if talking, I is observing the self and the accounts receivable and what they would have to do in order to have that account canceled.

“I” BELIEVE THAT “I” MERIT MORE APPRECIATION THAN “I” GET. How many accounts receivable do we have against people who didn’t appreciate what I did for them? You know that little Not-I and his family that says, “It’s important to please them and I did so much to please then but they didn’t appreciate it.” After all, one didn’t please them because one was inclined to but because one expected to receive something from them, and if one doesn’t receive it “They owe me.” How will they ever pay it? How much appreciation would I have to get before I would cancel that for that person I did so much for and they didn’t appreciate it? That could be a son, daughter, parent, associate, stranger, or what have you.

“I” BELIEVE THAT DUE TO CIRCUMSTANCES “I” HAVE NEVER HAD A CHANCE TO DEMONSTRATE MY REAL GREATNESS. People makeup circumstances so there might be several under this, or we might just put circumstances at the top of the page. And “circumstances owe me a great deal because they have denied me so much happiness, pleasure, attention, approval and so much sense of importance, but due to circumstances, which are made up of people, I’ve never had a chance to demonstrate my real greatness of inner being.”

“I” BELIEVE THAT I AM ENTITLED TO HAVE MY WAY NOW AND IF “I” DO NOT GET MY WAY NOW, SOMEBODY OWES ME. It was always due to somebody being at fault, to blame the cause of my not getting my way and they owe me now. How much do they owe? What do they owe? And could it ever really be paid and marked canceled?

“I” BELIEVE THAT IF YOU WERE DECENT AND GOOD THAT YOU WOULD HELP ME HAVE MY WAY RIGHT NOW. I have an account because you didn’t even help me. You may not have been the one who stood in the way, but you didn’t go knock those people in thy way out so I could have my way. So you have something you owe me also because you didn’t do what you should have done so I could have my way now. Let’s see how you could pay it.

“I” BELIEVE THAT “I” AM ENTITLED TO HAVE ALL MY RIGHTS AND THAT WHATEVER “I” THINK ARE MY RIGHTS ARE MY RIGHTS AND THAT IF YOU WERE DECENT AND FAIR YOU WOULD SEE TO IT THAT “I” HAVE MY RIGHTS. Somebody has stood in the way of what I considered my rights and I have accounts against them. It probably includes many, many people so there will be several different pages in the ledger having different people’s names because I didn’t have my rights. What do they owe me now and how could it be paid or could it ever be paid?

“I” BELIEVE THAT YOU ARE DESERVING OF BLAME AND THAT IT IS “MY” DUTY TO POINT IT OUT TO YOU AND DEMAND THAT YOU CEASE BEING TO BLAME, ADMIT YOUR PAST BEHAVIOR AND PAY DAMAGES. I think that we’ll find there are many different people’s names having the same account receivable against them as we make up our ledger and we see how much they owe me. What are the damages they owe? What could they do to cancel that debt I have charged against them? That’s mother, father, brother, sister, children, mates, business associates, people on the street, sometimes a sales clerk in a store or the manager of a store, sometimes a doctor, a lawyer, a relative of some kind, someone I have had any relationship with.

“I” BELIEVE THAT “I” AM VICTIMIZED BY YOU AND OTHERS INTO BEING MADE TO FEEL ANGER, GUILTY, FEARFUL, INSECURE, ENVIOUS, JEALOUSY ETC. AND “I” BELIEVE THAT IT IS YOUR FAULT THAT I AM IN THIS MISERABLE STATE. How much will that person have to pay before I would cancel the debt and say, “I feel wonderful, all is forgotten?” You see we have the idea of the word “forgiving” and we use it quite freely. But if one will observe the self when a given incident is brought up one will find that the self wants to kick and scream and make turmoil because the account has not been canceled. We use the word “forgiveness” and we say “I forgive,” but actually only X can cancel that. So I can observe the self, report it to X, and we can experience forgiveness, but I don’t believe one of us can truly forgive. You see the nature of I is to report, accurately, as to “what is” to X, not what it seems to be when seen through the ideal of the world which is what makes the debt. When one reports that this was an illusion, that nobody really owes the self anything, then X forgives, and one may experience that forgiveness, that lightness, that entirely new state of being. But one can not forgive; one can only use the words.

“I” BELIEVE THAT “I” HAVE ALL VIRTUES IN JUST ABOUT THE PROPER DEGREE INCLUDING HUMILITY BY INSISTING THAT “I” AM INADEQUATE. HOWEVER, “I” BELIEVE IF ANYONE AGREES THAT “I” AM INADEQUATE, THAT THEY ARE BEING UNKIND AND THEY OWE ME A TREMENDOUS AMOUNT. To illustrate this point: Very recently a person came and told the speaker all the ways that they were inadequate. This was only listened to, was not agreed to or disagreed. However, three days later the speaker met the person and in the proper time, place and circumstance told the person in their exact words, without referring to the former incident, as to how inadequate they were. The person was so upset at being told they were inadequate that they went home and was sick in bed for three days. And later, from this, was reminded that “You told this and I replayed it back to you and then you were very upset by it. But you weren’t upset when you were rattling it off as to how very inadequate you were.” This was quite an awakening event to the person. The person has continued to observe the self. Heretofore they had not observed; they had only talking about it. Sometimes maybe the methods were a little drastic. In the case where were doing it this way through recorded tapes, one does the going back and writing it down and one begins to see that really one has tremendous accounts against people. That when one puts on a show of being very humble or very greatly humiliated and is telling the story themselves, it is only another way of trying to gain attention for the self and to get everybody to tell you that it is not true. How many times has one told a sad story to other people and they didn’t agree and they didn’t try to get you to not agree and convince you that you were not all the things you were saying you were? There’s an account against them. “They should all tell me, of course, you are not this, you are not inadequate. You are very adequate, you are one of the most adequate persons I’ve ever seen.” As this continues one sees all these many accounts. This is not a one-day job, it is not a one-week job; it is a job to start today. It is a job to work