Claim. One’s rank, glory, and proprietary rights in the spirit world are determined by the number of heavenly citizens witnessed and engrafted on earth — material accumulation is “water under a bridge” in the next world.
Elaboration. SMM transposes accounting from material to evangelistic terms: “Your proprietary rights in the spirit world will be determined by the number of citizens you have brought into the Kingdom of Heaven. They will be your assets” (CSG 15.4 §4, 218-227, 1991.8.19). The reasoning: “When you go to the next world, your assets will depend on how many citizens of heaven you engrafted while you were on earth… The citizens of heaven are produced on earth, not in the spirit world” (230-24, 1992.4.15). And the negative comparison: “More important than eating is harvesting the citizens of heaven. That is the main occupation of us who live on earth… The money you accumulate after landing a job and getting promoted in secular society will all be water under a bridge” (230-28, 1992.4.15). Witnessing is therefore the load-bearing activity of earthly life, mirrored in the spirit-world dowry one brings to God.
See also. csg-earthly-family-is-the-production-plant-for-heavenly-citizens