Introduction Knowing what matters and living by what truly matters is a very important issue in life. If we get off track, majoring on what is minor, then we will elevate the wrong thing and neglect what is vitally important. This truism is at the core of this passage of Scripture. This passage before us presents one of the strongest biblical warnings found anywhere in the Bible. And at the same time, it presents to Christians one of the greatest encouraging assertions to be found anywhere in Scripture. We will consider the main ideas presented in the text, after which we will spend some time contemplating the meaning of these things in personal application. The main ideas are: (1) A True Analysis of What Matters; (2) A Warning to Listen and Appropriately Respond to God Concerning What Matters; and (3) An Encouraging Announcement and Promise to God’s People.