No matter how fresh the start nor how great the plans we have made, if we do not walk with God, the coming year will not be a spiritual success. As we receive this gift of a new year, let's commit to serve the Lord. As we make plans for the coming days ahead, let's make sure that those plans are made based on the LORD's revealed will in Scripture, the leading of the Holy Spirit, and prayerful consideration of what our God wants us to accomplish.