The changing of the year is the time when “New Year’s resolutions” are solemnly sworn, promises are made, hope springs again and optimistic plans are laid for the year ahead. In his classical book, A Serious Call to a Devout and Holy Life, William Law mentions two men, each completely absorbed in planning a retirement mansion. One plans to build his on earth, the other on Mars. Everyone thinks the second man is a fool. Law, however, shows that they are both fools and that the difference in the degree of their folly is only a short period of transient time. The one plans a house on Mars where he will never be; the other on earth where he cannot stay.
Dave Hunt, The Berean Call, January 1996