Genesis 9:5 - God's accounting of the blood.

And surely your blood of your lives will I require; at the hand of every beast will I require it, and at the hand of man; at the hand of every man's brother will I require the life of man.

Man is flesh (Genesis 6:3) and the flesh is corrupt (Genesis 6:12). For this reason, God brought about a flood to destroy all flesh (Genesis 6:17). After the flood, God established a covenant with Noah and every living creature of all flesh to never again cut off all flesh by the waters of a flood (Genesis 9:11). The required consideration of this covenant (Genesis 9:1-17) is the blood of all flesh. Through the blood, the flesh is reconciled to God because the blood is the life of the flesh (Genesis 6:4). For this reason, God maintains a accounting of the blood.

If this accounting were recorded on financial statements used in business, on the the Balance Sheet the blood would be recorded as the asset and the unjust shedding of blood would be recorded as the liability; on the Income Statement, the cost of life would be recorded as the expense and God's blessing would be recorded as the revenue.