To be amiable and to be meritorious, that is, to deserve love and to deserve reward, are the great characters of virtue, and to be odious and punishable, of vice. But all these characters have an immediate reference to the sentiments of others. Virtue is not said to be amiable or to be meritorious, because it is the object of its own love, or of its own gratitude; but because it excites those sentiments in other men. The consciousness that it is the object of such favourable regards is the source of that inward tranquillity and self-satisfaction with which it is naturally attended, as the suspicion of the contrary gives occasion to the torments of vice. What so great happiness as to be beloved, and to know that we deserve to be beloved? What so great misery as to be hated, and to know that we deserve to be hated? Man is considered as a moral, because he is regarded as an accountable being. But an accountable being, as the word expresses, is a being that must give an account of its actions to some other, and that consequently must regulate them according to the good liking of this other. Man is accountable to God and his fellow-creatures. But though he is, no doubt, principally accountable to God; in the order of time, he must necessarily conceive himself as accountable to his fellow-creatures, before he can form any idea of the Deity, or of the rules by which that divine being will judge of his conduct. A child surely conceives itself as accountable to its parents, and is elevated or cast down by the thought of their merited approbation or disapprobation, long before it forms any idea of its accountableness to the Deity, or of the rules by which that divine being will judge of its conduct.