In the Jewish community there is a well-known practice called “Heshbon HaNefesh” (accounting of the soul). Each night a person stops to literally make an account for the day’s activities. While the practice was publicized within the Jewish community by Rabbi Menahem Mendel Lefin (1749-1826), it seems to have been first described by Benjamin Franklin (1706-1790). While mysteries remain, it is known that Benjamin Franklin did not always walk a narrow path. Franklin had a son with a longtime girlfriend and found work at a print shop. The printing was lucrative and Franklin found time to consider more eternal matters. He developed a chart for self-improvement, he called it “Spiritual Accounting.” During the Revolutionary War, British troops occupied Philadelphia. During the occupation, which lasted eight months, a manuscript copy of Franklin’s work was thrown into the street. The writings were later published after his death in France and circulated among Jewish intellectuals until falling into the hands of the rabbi. Knowing that the chart and system would be better received if the news of their Christian origins were kept quiet, Rabbi Lefin published a version of the chart in Hebrew for his community. He had no idea how successful it would become.
Below we have included a free printable “Ben’s List” so that you can begin taking account of your soul today! To used the chart, reflect on each area. On a scale from one to ten, how was your devotional or prayer time? Did you get a ten on “guarding speech” or do you have work to do? Fill out each section nightly during the week and take a total at the end. Keep these in a binder and track your progress.