II. It is farther broken, by unfaithfulness, or breach of trust; whether the trust he devolved on us by nature, as that of parents towards their children; or by contract, as that of servants, who are entrusted with the goods and secrets of their masters; or, that which is founded in the desire and request of those who constitute persons executors to their wills, or guardians to orphans, under age, provided they accept of this trust; I say, if these violate their trust, by embezzling or squandering away the substance of others, defrauding them, to enrich themselves. This is not only theft, but perfidiousness, and highly provoking to God; and deserves a more severe punishment from men, than is usually inflicted. III. This Commandment may be said to be broken, by borrowing, and not paying just debts; as the Psalmist says, _The wicked borroweth and payeth not again_, Psal. xxxvii. 21. Nevertheless, there are some cases in which a man is not guilty hereof, though he borrows and does not pay, _viz._ If, when he borrowed, there was a probability of his being able to repay it; or otherwise, if he discovered his circumstances fully to him, of whom he borrowed, to whom it would hereby appear, whether there was any likelihood of paying him or not; or if he gave full conviction, when he borrowed, that he was able to pay, but the providence of God, without his own default, has rendered him unable; in this case mercy is to be shewn him, and he is not to be reckoned a breaker of this Commandment. However, a person is guilty of the breach hereof, in borrowing, and not paying debts. 1. If the borrower pretends his circumstances to be better than they are, and so makes the lender believe, that, in a limited time, he shall be able to repay him; when, in his own conscience, he apprehends that there is no probability hereof. 2. When a person was in such circumstances at the time of his borrowing, that by industry in his calling, he might be able to pay the creditor; but, by neglect of business, or embezzling his substance, he renders himself unable to pay, such an one is chargeable with the breach of this Commandment. 3. If pity be shewn, by compounding for a part, instead of the whole debt, in case of present insolvency; though the debtor, in form of law, be discharged, with the creditor’s consent; yet the law of God and nature, obliges him to pay the whole debt, if providence makes him able hereafter; or else he can hardly be excused from the breach of this Commandment. This leads us to enquire, what judgment we may pass on the Israelites _borrowing of the Egyptians jewels of silver, and jewels of gold_; which we read of in Exod. xii. 35. whether they were herein guilty of the breach of this Commandment.