(2.) We are now to consider, who are to be reckoned objects of our charity. To which it may be answered; Not the rich, who stand in no need of it, from whom we may expect a sufficient requital, Luke xiv. 12, 13, 14. nor those who are strong and healthy, but yet make a trade of begging, because it is an idle and sometimes a profitable way of living, 2 Thess. iii. 10-12. But such are to be relieved, who are not able to work; especially if they were not reduced to poverty by their own sloth and negligence, but by the providence of God not succeeding their endeavours; and if, while they were able, they were ready to all works of charity themselves, 1 Tim. v. 10. and to these we may add, such who are related to us, either in the bonds of nature, or in a spiritual sense, Gal. vi. 10. This leads us to enquire, (3.) What part, or proportion of our substance, we are to apply to charitable uses? In answer to this, let it be considered, that the circumstances of persons in the world being so various, as well as their necessary occasions for extraordinary expenses, it is impossible to give a general rule, to be observed by all. However, it must be premised, [1.] That our present contributions, ought not to preclude all thoughts, about laying up for ourselves or families, for time to come. [2.] Whatever proportion we give of our gain in the world, some abatements may reasonably be made for losses in trade; especially if what we give was not determined, or laid aside, for that use before the loss happened. As to what may farther be observed concerning this matter, it ought to be left to the impartial determination of every one, who is to act, as being sensible that he is accountable to God herein. The apostle lays down one general rule; _Every man, according as he purposeth in his heart, so let him give; not grudgingly, or of necessity; for God loveth a cheerful giver_, 2 Cor. ix. 7. But though we pretend not to determine the exact proportion which ought to be given, _viz._ whether it be a tenth part of their profits, or more, or less; yet it is highly reasonable, that every one should contribute as much in works of charity, as he lays out in mere superfluities; or, at least, spare a part out of his superfluous expenses, for charitable uses. And there are some occasions which may call for large contributions. Thus _the churches in Macedonia_ are commended, not only for their _giving according to_, but _beyond their power_, chap. viii. 1, 2, 3. _Three_ things may be here considered, _1st_, The extreme necessities of those whom we are bound to take care of; and, sometimes, the distressed circumstances of the church of God, in general, require larger contributions than ordinary; which was the occasion of the Command mentioned by our Saviour, of selling all, and giving to the poor, which was put in practice in the infancy of the church, or the first planting of the gospel, at Jerusalem.