The general rules of almost all the virtues, the general rules which determine what are the offices of prudence, of charity, of generosity, of gratitude, of friendship, are in many respects loose and inaccurate, admit of many exceptions, and require so many modifications, that it is scarce possible to regulate our conduct entirely by a regard to them. The common proverbial maxims of prudence, being founded in universal experience, are perhaps the best general rules which can be given about it. To affect, however, a very strict and literal adherence to them would evidently be the most absurd and ridiculous pedantry. Of all the virtues I have just now mentioned, gratitude is that, perhaps, of which the rules are the most precise, and admit of the fewest exceptions. That as soon as we can we should make a return of equal, and if possible of superior value to the services we have received, would seem to be a pretty plain rule, and one which admitted of scarce any exceptions. Upon the most superficial examination, however, this rule will appear to be in the highest degree loose and inaccurate, and to admit of ten thousand exceptions. If your benefactor attended you in your sickness, ought you to attend him in his? or can you fulfil the obligation of gratitude, by making a return of a different kind? If you ought to attend him, how long ought you to attend him? The same time which he attended you, or longer, and how much longer? If your friend lent you money in your distress, ought you to lend him money in his? How much ought you to lend him? When ought you to lend him? Now, or to-morrow, or next month? And for how long a time? It is evident, that no general rule can be laid down, by which a precise answer can, in all cases, be given to any of these questions. The difference between his character and yours, between his circumstances and yours, may be such, that you may be perfectly grateful, and justly refuse to lend him a halfpenny: and, on the contrary, you may be willing to lend, or even to give him ten times the sum which he lent you, and yet justly be accused of the blackest ingratitude, and of not having fulfilled the hundredth part of the obligation you lie under. As the duties of gratitude, however, are perhaps the most sacred of all those which the beneficent virtues prescribe to us, so the general rules which determine them are, as I said before, the most accurate. Those which ascertain the actions required by friendship, humanity, hospitality, generosity, are still more vague and indeterminate.