how to die in peace; and the system of pardon and consolation which it proposes, is in exact accordance with the doctrine of Moses and the prophets. Moses promises pardon to an atoning sacrifice. Isaiah says, that Messiah is to be the true atonement; and Christianity rests upon these two principles. The Jew himself must admit, that our hope has at least a strong appearance of truth, and that we have the letter of the Old Testament in our favour. We have, therefore, more reason to trust to Christianity, than he has for resting on Judaism, which has not even a semblance of proof, and is as far from the letter as from the spirit of the Old Testament. We would earnestly request of every Jew to consider what is his hope in death, and what is his prospect after it? Can he be content with that which Judaism offers? Can he be happy in the prospect of twelve months’ torment? Or, can the repetition of Kaddish afford him any hope of liberation from that place, whither his sins have brought him? He cannot pretend to have any warrant from Scripture. Where does Moses tell a Jewish child to say Kaddish for his deceased parent, or that the saying of it will deliver the soul from the grasp of Divine justice? And reason does not offer a greater measure of consolation. Reason says plainly, either that the deceased is guilty or not guilty; either, therefore, justice demands that he should be punished or delivered. In the one case the prayer is unavailing, in the other unnecessary. Reason says that God either pardons or punishes; but that there is no middle way. Judaism then offers a hope equally unwarranted by reason and Scripture, and thus, forsaking a poor sinner in the hour of his extremity, is not worthy of the profession of any one who uses his reason, or reveres the Word of God. No. XXXIX. ALMSGIVING. The object of our late numbers has been to point out the inconsistency and precariousness of the various hopes, which the oral law holds out to its advocates, and the consequent inadequacy of a religion which leaves its professors without a reasonable hope of eternal happiness. In the course of our observations, the subject of almsgiving twice presented itself prominently to our notice; first, as a means of compensating for the sins and omissions of the past year; and secondly, as a means of promoting the repose of departed souls; from which it appears that the oral law considers this duty as most important and beneficial both to the living and the dead. The object of the present paper shall therefore be, to inquire into the rabbinic doctrine of almsgiving, and to compare it with the law and the prophets. The duty and extent of almsgiving are thus defined:—