S – let a wise person listen and increase learning, 

and let a discerning person obtain guidance

Proverbs 1:5 CSB

O – Commentary: 

The experienced (the wise, ḥāḵom, and the discerning,) are reminded of their need to grow in wisdom (in learning and guidance). “Guidance” (taḥbūlôṯ), literally, “steerings” (like the tackle for directing a ship), suggests moving one’s life in the right direction. This Hebrew word is used elsewhere only in Job 37:12 (“direction”); Proverbs 11:14; 12:5 (“plans”); 20:18; 24:6.

“Proverbs,” in The Bible Knowledge Commentary: An Exposition of the Scriptures

A- As we start the new year, this is a great verse to lay the foundation.  Even those who have achieved wisdom need to keep growing.  It starts with listening.  Not sharing what you know but finding out what you don’t know.  When we gain discernment, we gain direction for our lives.

R – Lord, I surrender 2024 to you.  I am grateful for all that you did to bring me to this point.  Now, I look at the new year with You as my foundation, Savior and Lord.  I want to grow in my ability to know You, hear Your voice and be led by You.  Help me to grow my wisdom, empathy, discernment and courage.  Thank you for another year with You.