It must have been 2008 or 2009. We had recently moved into our new home and it was one of those beautiful Saturdays in late October or early November, just before Diwali.

I had just woken up after a marathon afternoon nap when I discovered, to my delight, that Ravi had baked my favourite tea cake. Happily, I went into Mummy's room and invited her to join me for chai.

Even today, I can vividly remember how I felt that evening. It was one of those moments when life seemed absolutely perfect. I had nowhere to be, nothing to worry about, and all the time in the world.

As Rani served us tea, I remember thinking to myself – my life cannot possibly get better than this.

Looking back now, I realise that I was measuring my life almost entirely by what I had received.

As we chatted, I told Mummy (rather smugly, if I may admit), how incredibly lucky I am. I am surrounded by people who love me, care for me, and often seemed to fulfil my wishes even before I expressed them.

Mummy smiled. Then she said something that has stayed with me ever since.

"You must have done a lot of good for others in your previous life. That is why you have started this life with such a large poonji (that is, positive Opening Balance)."

Naturally, I was delighted with her explanation, till she added,

"The important question is no longer how much poonji (of luck and opportunities) you started with. It is how you plan to replenish it while you are steadily spending it."

The conversation had suddenly become far more serious than I had intended. Instead of reflecting on her insight, I came up with my own rather imaginative theory.

I reminded her that according to our scriptures, we receive a human birth only after 36 lakh previous births. So now, I was destined either for Moksha or, failing that, to return as a squirrel. Please don't ask me why I chose a squirrel. I have absolutely no explanation.

My conclusion, however, was perfectly logical—at least to me. Why worry about building a healthy Closing Balance? I might as well continue enjoying the excellent Opening Balance I already had.

Mummy said nothing. Looking back, I suspect she realised that I was not yet ready for the lesson.

Last week, Ravi did something special for me and, for a brief moment, I experienced exactly the same feeling I had that evening many years ago. Instantly, my conversation with Mummy came flooding back.

I remembered something else she had said that day.

"The way to replenish your poonji (Opening Balance) is do good for others—without expecting anything in return."

This time, I did stop to think. I realised that while I do many good things, there is often an expectation quietly attached to them. Sometimes it is appreciation. Sometimes it is reciprocity. Sometimes, it is simply the satisfaction of knowing that my effort was recognised.

But it also made me realise that Mummy wasn't merely talking about the next life.

She was talking about this one. What she meant was that every day gives us an opportunity to leave our Closing Balance a little healthier than the Opening Balance with which we began.

Am I there yet? Not quite.

As for the squirrel? I think that option is wide open!