1. To give of our money, is perhaps, the very least praise-worthy part, and certainly the part of easiest performance in the way of charity. Many there are who yield to the solicitation of an object of distress, or to an application from the agent of some charitable society merely that they may escape from painful importunity. Others again, who feel and acknowledge the obligation of sharing a portion of their wealth with the poor, are yet glad to appease the monitions of conscience at the least expense of time and thought. They therefore give freely, but with too little attention to securing a proper channel for their bounty. The consequence is that it often runs in waste places, and feeds intemperance and dishonesty when it might be made to revive and nourish the hapless victims of an unmerited poverty. He then, who hath _a bountiful eye_, will not only be _ready to distribute and willing to communicate_,[4] but will also industriously look about for proper objects. He will cheerfully yield a portion of his time as well as of his wealth to the work of charity. Remembering who hath set him the example of _going about doing good_, he will not remain inactive upon his station, and _give_ only _to him that asketh_, he will in person seek out the habitations of distress, or will at least aid with his counsels and labors some of those benevolent societies, which are now established in every christian land.[5] I know that the avocations of business in a mercantile community are oftentimes urgent, and that time is more valuable than the small contribution by which exemption from actual labor in the cause of charity may be procured. Still however, the truly benevolent man will not refuse his personal exertions when he is convinced they can be serviceable, and the sacrifices he makes and the interest he feels in the work in which he is engaged, will afford him pleasures that the passively generous can never comprehend.