Shloka : 146

द्रव्यस्यायो भवेद्यावान् व्ययो वा व्यावहारिके ।

तौ संस्मृत्य स्वयं लेख्यौ स्वक्षरै: प्रतिवासरम् ॥ 146 ॥

અને પોતાના વ્યવહારકાર્યને વિષે જેટલા ધનની ઉપજ હોય, તથા જેટલો ખરચ હોય, તે બેયને સંભારીને નિત્યપ્રત્યે, રૂડા અક્ષરે કરીને પોતે તેનું નામું લખવું. ॥ 146 ॥

And a Grihastha should everyday remember the total earnings for the day and the total expenditures for the day through his worldly activities and write the account in good handwriting. || 146 ||

Commentary

Moreover, a Grihastha should everyday write the accounts in good handwriting, of his total earnings and total expenditures through all his worldly activities, because if any other person writes the accounts, there is a possibility of being cheated.

Here, it is instructed to keep the accounts of worldly activities. Similarly, an account of the progress on the path of salvation should also be kept. i.e. one should keep the record of spiritual activities done by him. This has been mentioned by Shriji Maharaj in Vachanamrit: "A devotee should try to find out his state of mind right from the day he started to attend the satsang till date. i.e. his desire for God during first year and his desire for worldly objects during first year. Similarly, he should try to find out the total balance for every year." By contemplating in such manner, one can become aware of his draw­backs and weaknesses, and by correcting them through balanced approach one can evolve faster.