In addition to the excellent advice in the video previously posted here, a couple of other thoughts:
1. Pray - for wisdom and an opportunity to honour God in your response to this event.
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3. Read this thoughful blog post which surveys some of the various options of how to respond. The author's own conclusion is this:
Dress up. Get Stuff. Have a party. Go to bed. It goes no deeper than that, mainly because there is no door open to take them anywhere deeper. Plastic pumpkin buckets and skeleton masks really don’t lead there.
The devil does not come out on one day a year. He is there 365. He’s there on Doctor Who teaching same sex relationships are OK. He’s there on day time chat TV affirming ungodly lifestyles. He was there today, lying to you, accusing you and the most sinister of them all, deceiving you. Focussing on Halloween in my estimation elevates what he does to some absurd and unrealistic level, when in reality he is prowling the earth like a roaring lion seeking whom he may destroy (1 Peter 5:8).
As Christians, we have to be careful that we are calling his work correctly and not just knee-jerking in a superstitious way. My kids love Jesus, but one night a year, they love dressing up and getting stuff. The major issues I am working on with them is greed. Other than that I believe Christians can place themselves in the middle of it and still honour God in doing so.