Of course this shirt uses the who is naughty and nice line in the "Santa Claus is Coming to Town" song as a basis for a laugh. But let's take this a step to the serious side for a moment. We know that we don't have to worry about Santa's list, but is there something else we need to worry about? Will we ever feel the need to try to justify our actions when we are in the wrong?
Too many times we convince ourselves that a particular action is not as bad as others make it out to be. Before you know it we have given in to something that we shouldn't have done. Then, when we are caught we try to justify our actions. The question is can we justify our actions before a holy God?
Will He say it is ok if we claim our actions are not too bad? I seriously doubt it. 1 Kings 11:4 tells us that King Solomon compromised His beliefs and God responded harshly. Solomon was not faithful to God and the result was the loss of the kingdom. Can you imagine Solomon saying to God "I can explain". God had already warned Solomon but Solomon refused to listen.
Do we heed the warnings of God? Do we even know what His requirements are? You can find them in His Word. Don't put yourself into a situation where your only hope is "Lord, I can explain". You may not get the reply you hope for.