for Him, whom thou art so ready to forget when he has filled thee. But if the Lord himself, to whom thou art but a steward, has fixed on any part of our usual income for himself, as it is most reasonable that he should have the fixing of it, certainly a tenth will be found the least that he has called for. A tenth is the least part in the first division of numbers, which is that of units. Grotius remarks it, as the foundation of the law of tithes: "Almost all nations reckon by tens." It is but reasonable, and the very light of nature will declare for it, that the great God, who with a seventh day is owned as the Creator, should with a tenth part be owned as the possessor of all things. We do not allow him so much as the least, if we withhold a tenth from him less than that, is less than what all nations make the least. Certainly to withhold this, is to withhold more than is proper. Sirs, you know the tendency of this. Long before the Mosaic dispensation of the law, we find that this was Jacob's vow: "The Lord shall be my God, and of all that thou shalt give me, I will surely give the tenth unto thee." It seems that we do not sufficiently declare that "the Lord is our God," if we do not give a tenth to him. And how can we approve ourselves "Israelites indeed," if we slight such an example as that of our father Jacob. I will ascend a little higher. In one text we read of our father Abraham "giving Melchizedek the tenth of all." another text we read of our Saviour Jesus, "Thou art a priest for ever, after the order of Melchizedek." From hence I form this conclusion-The rights of

In

Melchizedek belong to our Jesus, the royal high priest now officiating for us in the heavens.

The

tenths were the rights of Melchizedek; therefore the tenths belong to our Jesus. I do in my conscience believe that this argument cannot be answered; and the man who attempts to answer it, seems to darken the evidence of his being one of the true children of Abraham.

You find the

I renew my appeal to the light of nature: to nature thou shalt go. It is very certain that the ancient Pagans used to decimate for sacred uses. Pliny tells us, that the Arabians did so. Xenophon informs us, that the Grecians did so. custom to be as ancient as the pen of Herodotus can make it. It is confirmed by Pausanias and Diodorus Siculus; and a whole army of authors besides Doughty, have related and asserted this. I will only introduce Festus, to speak for them all: "The ancients offered the tenth of every thing to their gods." Christian, wilt thou do less for thy God than the poor perishing Pagans did for theirs? "O, tell it not"-but this I will tell; that they who have conscientiously employed their tenths in pious uses, have usually been remarkably blessed in their estates, by the providence of God. The blessing has been sometimes delayed, with some trial of their patience. Not for any injustice in their hands; their prayer has been "pure." And their faith of the future state has been sometimes tried, by their meeting with losses and disappointments. But then, their little has been so blessed as to be still a competency; and God has so blessed them with contentment, that it

has yielded more than the abundance of many others. Very frequently too, they have been rewarded with remarkable success, and increase of their property; and even in this world have seen the fulfilment of those promises" Cast thy grain into the moist ground, and thou shalt find it after many days." "Honour the Lord with thy substance: so shall thy barns be filled with plenty." History has given us many delightful examples of those who have had their conscientious decimations followed and rewarded with a surprising prosperity of their affairs. Obscure mechanics and husbandmen have risen to estates, of which once they had not the most distant expectation. The excellent Gouge, in his treatise, entitled, "The surest and safest way of thriving," has collected some such examples. The Jewish proverb, "Tithe, and be rich," would be oftener verified, if oftener practised. "Prove me now herewith, saith the Lord of hosts, if I will not pour out a blessing upon you."

But let the demand of "liberal things" grow upon you; a tenth I have called the least; for some it is much too little. Men of large estates who would not "sow to their flesh, and of the flesh reap corruption," may and will often go beyond a decima

tion.

Some rise to a fifth, and the religious Countess of Warwick would not stop at any thing short of a third. Gentlemen, who are my readers, would perhaps excuse me if I were to carry them no higher than this, and to say nothing to them of a Johannes Eleemosynarius, who annually made a distribution of all to pious uses; and having adjusted his affairs,

said, "I bless God that I have now nothing left but my Lord and Master Christ, whom I long to be with, and to whom I can now fly with unentangled wings." Yet I will mention to them the example of some eminent merchants, who, having reached moderate and competent estates, have resolved never to be richer. They have carried on brisk and extensive trades, but whatever profits raised their incomes above the fixed sum, they have entirely devoted to pious uses. And were any of them losers by this conduct?

Not one.

The Christian emperor Tiberius II. was famous for his religious bounties: his empress thought him even profuse in them. But he told her that he should never want money so long as, in obedience to the command of a glorious Christ, he should supply the necessities of the poor, and abound in religious benevolence. Once, immediately after he had made a liberal distribution, he unexpectedly found a mighty treasure, and there were tidings brought to him of the death of a vastly rich man, who had bequeathed to him all his wealth. Humbler men can relate very many and interesting anecdotes of this nature, even from their own happy experience. I cannot forbear transcribing some lines of my honoured Gouge on this occasion:

"I am verily persuaded that there is seldom any man who gives to the poor proportionably to what God has bestowed on him; but, if he observe the dealings of God's providence towards him, he will find the same doubled and redoubled upon him in temporal blessings. I dare challenge all the world to produce one instance (or, at least any considera

ble number of instances) of a merciful man, whose charity has undone him. But, as living wells, the more they are drawn the more freely they spring and flow; so the substance of charitable men frequently multiplies in the very distribution: even as the five loaves and few fishes multiplied, while being broken and distributed, and as the widow's oil increased by being poured out."

I will add a consideration which, methinks, common humanity will feel as a powerful motive. Let rich men, who are not "rich towards God," especially such as have no children of their own to make their heirs, consider the vile ingratitude with which their successors will treat them. Sirs, they will hardly allow you a tombstone; but wallowing in the wealth which you have left, complain that you left it to them no sooner; they will insult your memory and ridicule your economy and parsimony. How much wiser would it be for you to do good with your estates while you live, and at your death to dispose of them in a manner which may embalm your names to posterity, and be for your advantage in the world to which you are going. That your souls may enjoy the ease and the good of paradisaical reflections, at the same time that others are inheriting what you have left to them.

I will only annex the compliment of a certain person to his friend, upon his accession to an estate: "Much good may it do you; that is, much good may you do with it."

I hope we are now ready for Proposals; and we shall set ourselves to "devise liberal things."

Gentlemen! It is said of old, res est sacra miser.