Beloved, now we are children of God, and it has not yet been revealed what we shall be, but we know that when He is revealed, we shall be like Him, for we shall see Him as He is. (1 John 3:2—NIV)

The wise sage reminded us that there is nothing sure in life but death and taxes. It is an interesting paring. What would you term as the worst tax? Is it the income tax, property tax, local tax, sales tax, inheritance tax, food tax, gas tax? There exists a tax since the days of Adam which is the worst tax of all. I call it the "Son of Adam Tax," or you may call it the "Daughter of Eve Tax." Either way, the bill is the same.

Adam sinned in the Garden and "therefore, just as through one man sin entered the world, and death through sin, and thus death spread to all men, because all sinned" (Romans 5:12). This is a death tax which all must pay, even believers if the Lord does not rapture His church in our lifetime.

There are daily reminders of this death tax as we age. The body does not perform to our expectations. Birthdays are celebrated in what seems to be an ever quickening cadence. The mirror reflects an image we do not expect. Our list of contacts includes more people of higher education—like MD’s. As we exercise regimentally our weariness is a reminder that we are paying one more installment on the "Son of Adam Tax." Our doctors tell us that if we stop the installment plan, they expect the "SOAT" will be collected all at once. And so we pursue forestalling the inevitable with better diets and exercise regimens.

The book of Genesis describes this curse with the words, "In the sweat of your face you shall eat bread till you return to the ground, for out of it you were taken; for dust you are, and to dust you shall return.” Balanced against this curse Paul says that "bodily exercise profits a little but godliness is profitable to all things."

When our Lord took upon Himself human form, He became the "Man of Sorrow” and He was “acquainted with our grief." Then on the cross He carried the sin of His own people and paid the sin debt in full that through faith in His blood we have the forgiveness of sins. He gained eternal life for those who trust in Him.

David says, "As for me, I will see Your face in righteousness; I shall be satisfied when I awake in Your likeness." (Psalm 17:15) Though we increasingly wear the affects of the SOAT, 1 John 3:2 assures us that the divine mirror will show a different image. It does not appear what we shall be, but we shall be like Him, for we shall see Him as He is. However heavy your SOAT today, it is nothing to be compared with the "tax" our Savior paid. Serve the Lord with thankful gladness and holiness all the days of your "SOAT" assured that you have a glorious likeness to be unveiled on resurrection day!