As already, before his acquaintance with Mr. Matthews commenced, Lord Byron had begun to bewilder himself in the mazes of scepticism, it would be unjust to impute to this gentleman any further share in the formation of his noble friend's opinions than what arose from the natural influence of example and sympathy;--an influence which, as it was felt perhaps equally on both sides, rendered the contagion of their doctrines, in a great measure, reciprocal. In addition, too, to this community of sentiment on such subjects, they were both, in no ordinary degree, possessed by that dangerous spirit of ridicule, whose impulses even the pious cannot always restrain, and which draws the mind on, by a sort of irresistible fascination, to disport itself most wantonly on the brink of all that is most solemn and awful. It is not wonderful, therefore, that, in such society, the opinions of the noble poet should have been, at least, accelerated in that direction to which their bias already leaned; and though he cannot be said to have become thus confirmed in these doctrines,--as neither now, nor at any time of his life, was he a confirmed unbeliever,--he had undoubtedly learned to feel less uneasy under his scepticism, and even to mingle somewhat of boast and of levity with his expression of it. At the very first onset of his correspondence with Mr. Dallas, we find him proclaiming his sentiments on all such subjects with a flippancy and confidence far different from the tone in which he had first ventured on his doubts,--from that fervid sadness, as of a heart loth to part with its illusions, which breathes through every line of those prayers, that, but a year before, his pen had traced. Here again, however, we should recollect, there must be a considerable share of allowance for his usual tendency to make the most and the worst of his own obliquities. There occurs, indeed, in his first letter to Mr. Dallas, an instance of this strange ambition,--the very reverse, it must be allowed, of hypocrisy,--which led him to court, rather than avoid, the reputation of profligacy, and to put, at all times, the worst face on his own character and conduct. His new correspondent having, in introducing himself to his acquaintance, passed some compliments on the tone of moral and charitable feeling which breathed through one of his poems, had added, that it "brought to his mind another noble author, who was not only a fine poet, orator, and historian, but one of the closest reasoners we have on the truth of that religion of which forgiveness is a prominent principle, the great and good Lord Lyttleton, whose fame will never die. His son," adds Mr. Dallas, "to whom he had transmitted genius, but not virtue, sparkled for a moment and went out like a star,--and with him the title became extinct." To this Lord Byron answers in the following letter:-- LETTER 20. TO MR. DALLAS. "Dorant's Hotel, Albemarle Street, Jan. 20. 1808. "Sir,