"Yes," agreed the dealer, "relative values differ so--in some spheres a murder is considered more than equal to a life time of dishonesty--in other realms murder is considered an equitable payment for the mere accusation of untruthfulness. But the exchange values of different kinds of thefts bother me most, they are so illogical. I have one group of clients who place a value on thievery in an inverse ratio to the size of the theft. Only last week one of them who had robbed a nation swept by winter winds of all its fuel resources wished to exchange his deed for the idea of pilfering a lock of hair from the head of his neighbor's wife. Indeed the difficulty of finding a logical ratio between the immoral value of a theft and the value of the property stolen is one of the most baffling problems in the mathematics of sin." "A very interesting business you have," commented Gud, "and pray, how came you to be in it?" "It was my father's idea, for he was a great student of morals, and noting how they changed from age to age, he saw that if the discarded crimes and abominations of one time or place could be transplanted to other times and places, they would have great value as virtues. It was only necessary to achieve immortality to make the venture practical. My father did not achieve that for himself, as his arteries had started to calcify before he discovered the immortality vitamin. But I fell heir to his efforts and ideas, and I have little fault to find with the outcome. "But of late business has not been so good. There is too much intercommunication: the moral values of murders, for instance, were once the main profit of the house, and we could not get enough to satisfy the various moral ends for which murder was justified. But now times have changed and privately initiated murder hardly classes as moral anywhere." "Then why do you not quit retailing, and trade in wholesale murders?" The dealer shook his head sadly. "Impractical," he sighed. "I can not deal with states, since being without conscience they have no awareness of sin, no sense of repentance and hence have nothing to offer in exchange." In payment for the words of genius, which he left with the dealer, Gud selected a little sin that he had been wishing to commit all his life, and so he departed greatly pleased with his possession. Chapter XVII As Gud was passing up through hell he saw two souls which were not being properly punished, but were strolling about as trusties of the place. Gud approached them and asked: "Why are you two not being properly punished?" The first soul made answer and said to Gud: "We need none of these grosser punishments such as increased temperature and breathing SO_{2}, which the ancients, who imagined hell, were able, in the limits of their scientific knowledge, to imagine. The reason that we need no such crude material punishments is because our spiritual suffering is quite enough."