That spirit is one of thorough, universal, incessant consecration to God. It admits of no end of being inferior to this. One passage from each part of the sacred testimony will suffice for this purpose: "Honour the Lord with thy substance, and with the first-fruits of all thy increase." (Prov. iii. 9.) Here is a broad, definite, final, and universal principle of action, restricted to no period or dispensation; a general rule for all time, giving scope, nevertheless, in regard to measure, to the exercise of choice and good-will. Different methods may be employed to carry it out at different periods; but the law is one. God may at one time enjoin a particular mode of its application, both for present use, and to furnish suggestive light for future guidance, as with the rule of tithe and sacrifice of old; or he may employ knowledge of former regulations as a trial of fidelity and affection. Either way, not to live supremely to him is treason to his throne. Still more emphatic, if possible, is the tenor of the Gospel, "Whether therefore ye eat, or drink, or whatsoever ye do, do all to the glory of God." (1 Cor. x. 31.) Here all the functions of life, and all the motives and actions of being, are claimed as a cheerful sacrifice to the God of love. Were this our rule of conduct, how bountiful would be our pecuniary offerings!

2. The unchangeable nature of all religious and moral obligation.

If it was ever the duty of one man to worship and glorify God, and to love and befriend his fellow-men, it is equally that of every man in every age. If God taught Israel to maintain the ordinances of divine worship, for spiritual instruction and enjoyment, and to relieve their poorer brethren by a prescribed rule, shall we who live under a nobler economy claim freedom from these moral duties, because we are not under their ceremonial? The conduct and teachings of the Saviour afford no encouragement to such a conclusion, but, entirely to the contrary: "I am not come to destroy the law and the prophets, but to fulfil."

"Till heaven and earth pass, one jot or one tittle shall in no wise pass from the law." (Matt. v. 17, 18.)

Instead of finding a plea for the neglect of moral duties in the abolition of mere ceremonial observances, should not we who derive our best plans and designs of form, taste, and architecture, from the material works of God and the pencillings of his hand, joyfully adopt his methods for the attainment of moral and religious ends, in assurance of their wisdom and effectiveness? Should not our superior advantages constrain to the loftiest devotedness? 3. The Jewish law of tithe and free-will offerings.

The first mention of tithe is concerning Abraham's presentation of a tenth of the spoils to Melchizedek. (Gen. xiv. 18-20.) The next, Jacob's promise of a tenth to God should he return to his native country. (Gen. xxviii. 22.) The words tithe and tenth are synonymous. Jacob's expression is, "I will give tithes, or tenth." Paul uses these terms synonymously, Heb. vii. 2–9.

The dedication of the same proportion in these instances, and the injunction of this proportion on Israel, excite the conjecture that the consecration of a tenth was among the unrecorded institutes of worship conveyed to Adam, as animal sacrifice seems to have been. And therefore not a part of the mere ceremonial of the Mosaic economy, but a divinely-appointed method of fulfilment of a moral principle, never to be set aside.

The payment of tithe was binding on all heads of families not dependent for subsistence on personal service. (Lev. xxvii. 30-32.) Its detention caused deep poverty and calamity, and was branded as robbery of God. (Mal. iii. 8.)

The Pharisee boasted of his scrupulous performance of this obligation, "I give tithes of all that I possess."

In the allotment of the land of Canaan, the portion that would have fallen to the tribe of Levi, except their cities of residence, was divided among the other tribes, and they were required to

bring the tenth of their whole produce for the sustenance of the Levites. (Numb. xviii. 21-24.)

This was simply a recompense for service done on their behalf. Jehovah would have his worship and service in Israel. He would have it conducted with order, reverence, and piety. The duties of its offices should not be left to the venture of the hour, or to the performance of any who would undertake them.

A large and well-instructed body of persons, the men of an entire tribe, in full age and energy, were to give themselves to this work in its various departments; to fulfil their term of service in the temple, and to be the general instructors of the nation. For these labours they were to receive the tenth of the national produce. This tribe abstained from the ordinary engagements of life, to perform the routine of public worship for the nation; and eleven tribes, possessing and cultivating their territory, brought its proceeds, as the just recompense of their services and necessary means of their subsistence. On receipt of the national tithe by this tribe, a tenth of the whole was presented to the family of Aaron, which alone performed the strict duties of priesthood. (Numb. xviii. 25-30.)

A second tithe was required of the nation for the feasts, services, and sacrifices of the Tabernacle. (Deut. xiv. 22-27.) Every third year this tithe was appropriated to the relief and benefit of the poor and afflicted. (Deut. xiv. 28, 29.)

Josephus mentions both these tithes. (Antiq., lib. iv. cap. 8, § 8.)

Beyond these items of expenditure to Israel, there was, as some think, the annual payment of soul-ransom, a half-shekel levied on all males from twenty years old and upwards. (Exod. Xxx. 11-16.)

There were the offerings of first-fruits (Ex. xxiii. 19); offerings of trespass after sin, or ceremonial defilement (Lev. v. 2-10);

voluntary peace-offerings (Lev. xix. 5); the gleanings of the vines and fields (Lev. xix. 9). Besides these were those of their three principal feasts, which all mature males were required to attend with an offering, the value of which was left to their own disposition and ability. (Deut. xvi. 16, 17.)

From these particulars, it is evident that the cost of religion and benevolence to a Jew ranged from a fifth of his income to what higher proportion he chose, while the poorest of the nation were expected to render such aid as their limited means would permit. (Lev. xii. 6-8; xiv. 22-30.)

The design of this arrangement, probably, was to make religion and brotherly-kindness a fundamental principle and essential element of their personal and national life. Its influence undoubtedly was to make the service of God to a carnal, selfish mind, unbearably irksome and oppressive; but to a holy, spiritual mind, an ever-flowing stream of satisfaction and joy; the constant realisation of life in and labour for God.

Was not a household method of contribution, in which the poorest might participate, preferred to every other, with the gracious design that provision might be made for God as an inmate, resident, and member of every family? Was it not intended to teach that the great Lord of all would condescend to dwell with, bless, and succour, those families which cheerfully conceded his claims, honoured him as the head, and prized him as the best beloved?

The correct application of the question of tithe and offerings to the circumstances and obligations of Christians, requires the present introduction of the two remaining considerations, only premising that whatever may be the literal regulations of human law, the scriptural obligation is only enjoined on an occupying proprietor, and on a people in a state of religious uniformity.

4. The immense enlargement of the field of exertion under the present dispensation.

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Judaism was a national system, of limited and restricted character. Though it allowed the benefit of foreigners, it was by proselytising, a measure not likely, as man is constituted, to operate extensively. Its offerings were for the benefit of their own poor, and the preservation of religion as it was. Its aim and action were local, limited, and conservative.

Christianity as a system opens its arms and heart to the world. It offers its benefits to universal man. It is in its very nature aggressive and diffusive. It seeks to put away from man-every man—wherever found, every evil of his earthly condition, and to bring him into the liberty and dignity of a child of God. It aims to benefit him both for this and the future world. As the delegated dispenser of the "common salvation," and the infinitely varied and precious blessings it comprehends, it demands and merits for its diffusion the tongues and hearts-yea, the entire influence, talents, and property of all its subjects.

With such a field of labour, and such an object, must not the means supplied greatly exceed those of a mere stationary and national system? To suppose that the principle of tithe has nothing to do with Christianity, by way of suggesting an easy and universal method of voluntary assessment for religious purposes in the absence of a specific injunction, is to imply that Infinite Wisdom was at fault in demanding ample means for a small and inferior work, and leaving the vast and God-like without resources adequate to its support. Can it be believed that this detail of plan and sufficiency of means for a temporary system had no designed bearing on that which, succeeding it, is of universal operation, and worthy of unspeakably loftier liberality, though enjoining no such definite rule of contribution?

5. The peculiar prominence given in the New Testament to the pecuniary department of benevolence.

It will be easy to prove that the obligations and motives of pecuniary consecration adduced in the Old, increase and intensify