This is being referred as qualitative summary of a person’s spiritual conditions at the final point of a life time, including his moral values, spiritual liabilities and the net worth as assets in his or her Holiness or Godliness. This is shown at the left column. The first part of the life’s balance sheet shows all the sinful deeds or belongings. The second part shows all the bountiful gracefulness as liabilities. This is shown at the right column. This is also called as the statement of condition of a person while on his last and final confiscation or end of life. Both left and right columns should match or tally to qualify for a life in the next world. * BY WILLIAMSJI MAVELI williamsji@yahoo.com www.williamsji.com www.williamsgeorge.com www.williamsmaveli.com