fructifying summer; bearing with them the proofs of their presence and efficiency in their blossoms, and odours, and delicious produce. Here the poor and rich may present an offering of widely different and yet equal value, "As God hath prospered them;" each acting as a steward of divine bounty, and realising the constant blessing of the approving Source of all good.

CHAPTER III.

THE OBJECTS TO WHICH THESE FUNDS SHOULD BE DEVOTED.

Ir will greatly simplify the subject to place all objects connected with religion and benevolence together on the Scripture method, leaving the apportionment to every one's judgment and

conscience.

There need be no fear of deficiency of means, or that the claims of any worthy object would be overlooked. With piety to dedicate sufficiency for all, there would be no lack of skill for its wise distribution.

The range of objects comprehends three distinct classes-the ministry and its requirements, the assistance and enlargement of the Church and conversion of the world, and the entire field of general benevolence.

1. The ministry and the necessary requirements of worship. The ministry was the first thing provided for in Israel; not as of bounty, but of justice. The same holds good under the present dispensation. It is included here for convenience and conciseness of action. Every Jewish family furnished one-tenth of its income for the priesthood, and another tenth twice in three years prior to works of benevolence, for purposes of worship, and the third

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year for benevolence. Nor less positive and emphatic, both as to rule and measure, are the injunctions of the economy of grace with regard to the ministry: "Even so hath the Lord ordained, that they who preach the gospel should live of the gospel." (1 Cor. ix. 14.) "Let him that is taught in the word communicate to him that teacheth in all good things." (Gal. vi. 6.)

The ministry is, then, to be sustained as befits its importance and influence, and so as to exempt from the cares of business, and allow of entire dedication to the work of God; and this, not as bounty or benevolence, but as an equivalent for services rendered. Paul urged on the Church at Corinth, on grounds of justice and analogy, the liberal support of the gospel ministry, affirming his right to that which, to prevent suspicion of self-interest, in his argument he waived; and while receiving needful aid from others, craving indulgence for the injustice thus done those whose support was never tendered; "I robbed other churches, taking wages of them, to do you service." (2 Cor. xi. 7-9.) "For what is it wherein ye were inferior to other churches, except that I myself was not burdensome to you; forgive me this wrong." (2 Cor. xii. 13.) Paul thus taught the Corinthians they had small grounds for glorying in gifts and refinements, while wanting in mere justice, in permitting their minister to be supported by poor and distant churches. How clear the inference of a church's dishonour in a parsimonious support, much more denial of support, to the ministry! Surely the labours and benefits of the ministry of grace are as valuable and refreshing as those of Judaism. Connected with this, as a mere matter of justice, are the temple and needful expenditure of divine worship. These are a Christian's first obligations; and well will it be, both for themselves and for the world, when every one shall joyfully dedicate to the ministry and sanctuary of his choice some near proportion to the offerings of an Israelite. Such a scale of contribution would, doubtless, yield sufficient resources for all the requirements of

worship and ministerial support, leaving a surplus fully adequate to every demand of temporal and spiritual beneficence.

2. The assistance and extension of the Church and conversion of the world.

No being may or can live for itself. God, who alone can, will not. All are placed in a state of mutual relation and dependence. Mankind specially are a brotherhood; a family, with kindred minds, wants, and sympathies. Selfishness violates this bond; benevolence cherishes it. The distinguishing feature of Christianity is benevolence. It is as a system the embodiment of divine benevolence, and its adaptation to the necessities of man. The benevolence of God blessing the individual man, and then moulding him after the divine character and spirit, inducing cheerful self-sacrifice for the good of others. Its first field of exertion is the soul and its deathless interests. What a range of enterprise and sacrifice here opens to view! It is our privilege to live in a day of increasing Christian activity, and demand for pecuniary consecration. There is the work of relieving the poor of our own fellowship, of helping other churches involved in calamity, or unable of themselves to defray the expenditure of religious worship-contributions for the erection of sanctuaries in destitute localities, for education of youth, for the support of Home and Foreign Missions, and for all the agencies employed for the evangelisation of mankind.

3. The broad range of general benevolence.

Christianity aims to relieve and bless man both for present and future existence. It dispenses blessings material for time, and moral and spiritual for eternity. It instructs, cheers, and elevates him on earth, and trains and qualifies him for the felicities of heaven.

It has its funds for the assistance of needy kindred, educational institutions, local poor assessments, hospitals, infirmaries, and all the varied operations and appliances of a true human sympathy, and of an enlightened and cordial imitation.

of the gracious Teacher and Benefactor of our race, "who went about doing good." All acts of benevolence to man as God's creature, and from regard to him, are received by Christ as done to himself, and will of grace be so rewarded. (Matt. xxv. 40.)

It would be always preferable to apply devoted property in increasing the privileges and comforts of the needy, by finding them employment, heightening their wages, and otherwise calling out their energies on their own behalf, rather than in gifts and palpable acts of charity. All that a Christian intentionally and conscientiously expends on his social position and general style of living, with this distinct design, may be fairly considered as consecrated property, due regard being first given to other worthy objects. Indiscriminate almsgiving to strangers would seem to be positively pernicious, tending to encourage vagrancy, idleness, and deception.

What a field is here presented for the exercise of a large, wise, and fervent charity, ranging from the effort to instruct and save the soul, to the relief of the sorrows and wants of time; from the attempt to fill the earth with the grace and praise of Immanuel, to the performance of the feeblest service for the honour of God!

In such a work, who that aspires to the hallowed name of a Christian would not exercise his ingenuity to discover how much, rather than how little, he can consecrate? Who would not use the utmost economy of personal expenditure and family provision to increase the means disposable to such an object? Can any one, having a spark of divine love in his soul, fail to dedicate anything short of all that he can possibly spare, however narrow his means, to glorify his Saviour, and promote the comfort, enlightenment, and salvation of his species? Can any nobler object be found to which to devote the largest wealth, or for which to exercise the most rigid economy and self-denial?

CHAPTER IV.

THE PROPORTION OF INCOME TO BE DEDICATED TO THESE PURPOSES.

INCOME is the means of subsistence arising from estates, funds, interest of shares of companies, landed property, and profits of business, &c., when all payments on borrowed monies, and all the necessary expenses of conducting such business, are subtracted. Every well-conducted, successful business, must have a percentage of profit on the amount of its returns. The income of its proprietor is what remains when all its losses and expenditure are deducted. Let the Christian first satisfy himself as to the just proportion which different amounts of income should yield in the form of self-assessment for the purposes of religion and humanity—what of incomes of 50%., of 100%, of 200l. per annum respectively, and so on in the ascending scale? Next let him learn the amount of his income as nearly as circumstances and the uncertainty of times will allow. Then let him dedicate such proportion according to the importance of soliciting objects. A candid mind and upright heart will soon surmount all imagined difficulties in the way of ascertaining the proportion of income that each Christian ought to consecrate. If there be any suitable and practicable rule, it must be expressed or implied in the statute-book of divine truth. Such rule can be ascertained by the examination of the general spirit of the entire Scriptures, by the unchangeable nature of all moral and religious obligation, by the Jewish law of tithe and free-will offerings,by the immense enlargement of the field of exertion under the present dispensation,—and by the special prominence given in the New Testament to the pecuniary department of benevolence.

1. By the general spirit of the entire Scriptures.