The desire, therefore, to fasten on the consciences of men the obligation to contribute periodically a certain portion of their income or property, as universally binding, is not to be gratified by arguments drawn either from reason or revelation. We may resort to no artificial means. We may trust in no machinery which does not work and glow with the living fires of the heart. Love, conscience, and reason, must be the originating and guiding forces. We must fall back upon, and confide in, these vital principles of holy conduct. First the heart, and then the act, is the Gospel scheme, and we may not reverse the process. To attempt it, and to say, "What we seek in a system of beneficence, is not a benevolent heart, but benevolent _actions_;" is to come in open collision with the spirit of the Gospel. It is apparently a lurking disposition to induce men to discharge the duties of beneficence, without laying their hearts on the altar of God, and keeping them perpetually burning there; whereas Christ requires the _heart_, and the heart _always_; and then that conduct which inevitably bursts from a consecrated soul. As Paul says of the Macedonian Christians, "_They first gave their own selves to the Lord_;" and then their wealth, to be used as he should direct. Indeed, the process necessarily gone through in determining, from general principles, the particular amount it becomes our duty individually to bestow in charity, Christ evidently intended should be a means of _moral discipline_, which we cannot safely dispense with. Its influence, though not generally realized, is far-reaching, almost magical. It strengthens the intellect, elevates to a noble independence and disinterestedness of feeling, gives stability to character and energy to purpose, leading on to thoroughness of self-inspection, earnestness of investigation as to the personal claims of God, and childlike simplicity in submitting to their authority. Just glance at its workings in the present instance. As Christ has told us, in order to know his doctrine we must do his will, so in order to ascertain the exact sum we are to contribute in benevolence, we must cherish a heart in sympathy with his own. Holy love must perpetually glow in our bosoms; otherwise, we shall sometimes fail in the correctness of our conclusions. Thus the first impulse of benevolent feelings puts us in the way to increase them; for every desire to give must be attended with a scrutinizing estimate of our motives, and a constant struggle with selfishness, lest the latter gain the ascendency, and mar the beauty of the deed. The legitimate result of the process, therefore, is a deep and watchful piety; while the works of beneficence, thus determined, never degenerate into superstition or self-righteousness; and its obligations will seize at once and unrelaxingly the conscience of all.