At the end of every financial year, a businessman takes account to see whether he has made profit or loss. He spends great time in assessing his business strategy to make sure that the business makes profit in the coming year. He also looks at the areas which may have caused the loss. Thereafter in the coming year, he will make sure he removes these obstacles to ensure the profit is maintained or increased.
Similarly, we have also been sent into this world as tradesmen. Life and wealth are our commodities with which we strive to earn Jannah.
Verily Allāh has purchased from the believers their souls and their wealth in return for (a promise) that Jannah will be theirs.(9:110)
Therefore we should also view the year that has just passed from this same perspective and take stock of how we have spent our moments during the year. Thereafter we should plan to spend the coming years of our lives in making sure we acquire the pleasure of Allāh ta'ālā by obedience to him.