Wise words from Tozer
The custom of dividing time into years is of course altogether arbitrary and even a bit awkward. It requires a clear mind to remember that time is no servant of the calendar and that years do not come in neat packages like corn flakes. Nor do they come in nicely finished sections like a string of frankfurters.
In one sense a new year begins whenever we decide it shall. The various peoples of the world have not been in full agreement about their year's end and its new beginning, but we can start a new year whenever we purpose to rearrange our lives morally and invite Christ to become our Lord and Savior. At that moment we become new creatures - a "new name is written down in glory" and our new year begins. That moral rearrangement we call repentance, and the act of making a new creature we call regeneration. The soul that has experienced such a wondrous transformation is likely to place more emphasis upon that new start than he or she does upon our official New Year's Day.