Response to the following:
Managerial accounting uses non-financial standards to measure performance. Management and employees (or their unions) often debate these standards. So it is in the spiritual realm. Standards are hotly debated. The timing and meaning of baptism, for example, is one of the most debated standards. Many people say baptism in water is required for salvation (Acts 2:38-41), while others say only grace saves us (Galatians 3:1-9). By what standards does God judge us?
Read Matthew 5:21-22. Jesus outlines perfection in the so-called "Sermon on the Mount". What source do you use to determine godly standards?