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It is really all about our mindset and intent. If the intent in celebrating Halloween is to glorify evil or evil spirits, then that would definitely be wrong (Isa. 5:20). If the intent of celebrating other holidays with pagan roots is to honor false gods, that would be wrong (Isa. 44:6; Mat. 4:10). If our mindset and intent in celebrating any holiday goes against the Scriptures at all, where we have no authority, that would clearly be wrong (Col. 3:17; 1 Cor. 10:31; 2 John 9).
Even with this knowledge, some may still have reservations about celebrating Halloween (or other holidays) in good conscience and that’s understandable. The apostle Paul used the example of eating meat offered to an idol. It did not matter if a Christian ate the meat or did not eat the meat, but what mattered was their mindset behind eating the meat. If the meat was eaten with the intent of honoring an idol that was wrong (1 Cor. 8:7). Therefore, first century Christians who ate the meat in good conscience were encouraged not to pressure others to eat the meat when it would violate their conscience (1 Cor. 8:12). In the same way, no one should be forced to observe any holiday if it would cause them to violate their conscience and sin (1 Cor. 8:7-12). Each person must make that decision for himself (Rom. 14:5). With patience and understanding all Christians can get along with or without observing holidays simply as a matter of culture (Rom. 14:3). Whatever we do, God’s Word must always be respected and honored.
~Derrick Coble