The dictionary defines an excuse as "a release from obligation, duty, etc.; a plea in defense of or explanation for some action or behavior, apology; to serve as an explanation or justification for." Excuses are often given when someone refuses to become a Christian, or when a Christian fails to live up to the Lord's standard of righteousness.
According to the above definition, an excuse is an apology. People don't apologize unless they feel they have done something wrong. When we make excuses for missing services, failing to do personal work, or even obeying the gospel, we are actually telling others that we have done something wrong. The appropriate thing to do is to just admit that we've done wrong and do what is right. What an excuse does is make it easier for us to do the wrong again. Giving excuses is an easy habit to get into, and if we give enough excuses we may actually start to believe them ourselves.
People will make time and sacrifices to do the things they want to do. If a person wants to go fishing, hunting, or shopping, they will do what is necessary to go. They will set their alarm, pack their coats, take some aspirin to get rid of their headache, and go. Some of these same people will miss worship services because they didn't get enough sleep, because of bad weather, or because they don't feel good. Why? Because they don't really want to go. Excuses are only made when we fail to do what is right.
What does the Lord think of our excuses? In Luke 14:16-24, Jesus gave a parable about excuses. In the parable, a certain man gave a supper and sent his servants to bring the people who were invited. Instead of attending the supper they all began to make excuses. One had to go and see a piece of land he had purchased. Another had to test some oxen he had bought. The third man said he could not come because he had gotten married. What did the host think of these excuses? "So that servant came and reported these things to his master. Then the master of the house, being angry, said to his servant, 'Go out quickly into the streets and lanes of the city, and bring in here the poor and the maimed and the lame and the blind... For I say to you that none of those men who were invited shall taste my supper'" (Luke 14:21, 24).
The Supper has been made available to us as a great expense. God sent His Only Begotten Son to die on a cross. Jesus built the church and purchased it with His own blood. How should the Lord react when we refuse to accept His gift of salvation, when we refuse to assemble and worship, when we refuse to give as we have prospered, when we refuse to serve Him with faithfulness and zeal - and then try to justify these failures with lousy excuses? The Lord has every right to be angry.
There is a difference between an excuse and a reason. If something legitimate is keeping us from doing what we should do, we have a reason for not doing it. But if not, then all we have is an excuse.
The next time we feel the need to offer an excuse for something, let's remember what an excuse really is - an apology. We need to ask ourselves why we are in a situation where we feel the need to apologize, and then make sure we are never in the same situation again.