to the poor, in a way that would secure its proper distribution. I have said that he gave religiously. He regarded his possessions as a sacred trust, committed to him by his divine Master, for the supply of the wants of others as well as of his own; and he felt his responsibility as a steward who would soon be called to give an account of himself unto God. What he gave, therefore, was given unto the Lord; and many a cup of water has he given to his disciples, because they belonged to Christ. How many lessons of wisdom and religion, relative to the principle and mode of giving, may thus be learned from the example of our departed brother, who never saw an object of necessity or distress and then “passed by on the other side,” but whose oil, and wine, and purse, were always ready for the necessities of his neighbour. He served his own generation _by personal efforts_. His gifts were not merely pecuniary. It was his own maxim, that a man may give much money, and yet exercise very little of benevolence or of self-denial. He gave what, to a man in his circumstances, was often more valuable than gold—he gave time, and personal attention, and laborious effort, to assist in the working of many of the public institutions with which he was connected; and till circumstances rendered it needful that he should in some measure withdraw his personal attendance, he was one of our most punctual and regular committee men; and sometimes undertook service which others preferred to decline. Many of our public institutions are really conducted by comparatively few individuals; and it will be a great advantage to the societies themselves, and to the public at large, when we have a greater number of men who, like Joseph John Gurney, will be seen in our committee rooms, and on our platforms, giving their presence and influence, as well as their silver and gold. I need not say that, among his personal efforts, he served his own generation _by his writings_. In the many volumes which he has published, there are of course the expression and the advocacy of his peculiar opinions as a Dissenter, and as a Friend; but his writings are _characterized_, not by these peculiarities, but by what is common to the church of God. They are full of the truth as it is in Jesus. Some of them are eminently critical, argumentative, and learned; all of them are eminently excellent in their sentiments and influence; containing no words which, “when dying, he need wish to blot,” but only such as were serviceable to the interests of sobriety, righteousness, and godliness.