When he was solicited for assistance, he always listened attentively to every appeal, and carefully examined the case and its merits, when, being satisfied of its claims for aid, he not only gave himself, but took pains to interest others for the same end. At times he would call on his society, either collectively or individually, and thus do a great good by affording timely pecuniary aid, in many cases. He never asked of a person his religion before he gave him in charity; all were considered as members of the same great family, and "where want resided, he knew the door." The needy found in him a firm and judicious friend; one who was careful not to do them a harm, in the spirit of kindness, by encouraging a slothful or idle spirit, but who sent them away wiser and happier than they came to his door. "Among the many moral duties," says Mr. Ballou, "which contribute to the mitigation of the misfortunes of human life, and to administer to the enjoyments of social beings, that of charitably bestowing a part of what a liberal Providence has put into our hands, on those who have been unfortunate in the loss of property, or by sickness, or other unavoidable visitations, should claim our earnest attention. This virtue at once combines many moral excellences, and seems to call into action some of the best qualities of our social nature. It is that, too, which seems to resemble the bountiful conduct of the Giver of every good and perfect gift; and in some degree compares with the grace of our Lord Jesus Christ, who, though he was rich, for our sake became poor, that we through his poverty might be made rich, and greatly ornaments the gospel professions of brotherly love. This, too, is a virtue which never loses sight of the good of its agent, who, being blessed with the genuine spirit of heaven-born charity, realizes that it is more blessed to give than to receive. Nor is there anything more acceptable to the Divine mind of universal goodness, than to see rational beings exerting themselves to assist one another. 'To do good and communicate, forget not, for with such sacrifice God is well pleased.'" While Mr. Ballou was in Philadelphia during the year 1834, he preached nine sermons, which, like those delivered in the same city at the close of 1821 and the commencement of '22, were taken down by a stenographer in short-hand, and published in a volume of two hundred pages. In the preface to this volume, which, having been, like its predecessor, obtained through the reporter, was never seen by the author until in print, Rev. Abel C. Thomas, the publisher, makes the following remarks; valuable as coming from a discriminating and intelligent mind, and one which would scorn flattery as it would falsehood.