In Philippians 3:7-8, Paul uses accounting terms in reference to His pursuit of Christ. He realized that trusting in his previous privileges, commitments and achievements was not an asset before God but a liability. He considered them loss and trash for the dung heap that he might gain Christ. As with Paul, we must empty our hands of all things in which we might place our trust that we might lay hold of the surpassing value of knowing Christ and trusting in Him alone for our salvation for, when we have Christ, we have the wealth of heaven.