On the other hand, it must be a subject of some concern to many that the same all-observing, all-recording Mind regards with hatred all the sharp practices by which in business we deceive and defraud one another. I suppose there is a way of making up books which would pass any accountant in London, and yet would not pass the audit of God. I suppose there are gains which to the average commercial conscience of to-day appear fair enough, and yet to the One who weighs the spirits of men seem to be quite illicit. There must be men who made their money long ago in certain ways best known to themselves, and are now living in great comfort; but all the time in the books of God a terrible record stands against them, and as the eye of God falls upon those pages, the moan of the ruined, the cry of the fatherless and the widow, and the horrified entreaties of the helpless come up into His ear. We have no reason for thinking that the unjust balance has become any less abominable to the Lord because the eager and relentless competition of modern industrial life has multiplied, while it has refined, the methods of fraud, and has created a condition of things in which, as so many people urge, questionable practices have become actually necessary for one who would keep his head above water. We have no reason to think that God regards it as at all essential that any of us should keep his head above water. The warm and honourable reception given to Lazarus in heaven, when his head had gone under the waters on earth, might lead us to think that what we call failures here may possibly be regarded as grand successes there. But we have every reason to think that double dealing, no matter what may be the plea, is abominable in the sight of the Lord. It is in vain to point to the great prosperity which has fallen to the lot of some whose dishonourable practices have been notorious. It is beyond a doubt that knavery may be successful in its way and a clever rogue may outdistance an honest dullard. The proverb "Honesty is the best policy" is not, as some people seem to think, in the Bible; honesty may or may not be the best policy, according to the object which you have in view. If your object is simply to amass wealth, the saying will read, "Honesty is the best policy; and where it is not, be dishonest." God does not judge in the least by worldly prosperity. From the parable just alluded to one would conclude that it is, in heaven, a certain presumption against a man; there may yet prove to be truth in the hard saying, "He that dies rich is damned." If God hates these questionable practices which are said to exist in modern trade, and if He enters them all in His black books, they who prosper by employing them are none the less failures: their ruin is sure; their remorse will be as inevitable as their recovery will be impossible.