We confess ourselves at a loss to comprehend your distinction between _civil_ equality and _religious_ equality. We claim equally as fellow-_men_, as partakers of a common _nature_; of that nature the religious elements are to us incomparably dearer and more elevating than the elements that make us merely citizens; and the equality that is conceded in regard to all our lower attributes, but denied in regard to those that are spiritual and immortal, is such an equality as you might concede to the brutes, on the ground of their animal nature, without injury to the maintenance of your religious superiority. What is meant by our equality at the bar of final judgment, as citizens, but not as religionists, we do not know; or, if we can detect a meaning in it, it is one which we should have supposed belonged to our faith rather than to yours. In reference to your repugnance to enter our chapels we say no more, reserving our right of future appeal in this matter to those members of your church who may be unable to see the force of your distinction between religious and social equality. But we are surprised that you should conceive it so easy a thing for us to enter your churches: and should suppose it “no sacrifice of principle and compromise of feeling” in us to unite in a worship which you assure us, must constitute in our eyes “the most heinous of all sins—Idolatry.” _Either_ you must have known that we did _not_ consider your worship to be idolatry, _or_ have regarded our resort to it as a most guilty “compromise of feeling;” to which, nevertheless, you gave us a solemn invitation; adding now, on our compliance, a congratulation no less singular. We thought you had been aware, that, while our services must be, in a religious view, _painfully deficient_ to you, those of your church are _positively revolting_ to us. Still as our presence, on such passing occasions as the present, does not, in our opinion, involve any “sacrifice of principle,” we shall set the example to our friends of attending; not making our desire that they should be just dependent on the willingness of others to be so too. And we shall have this satisfaction, that, whether you “win” them, or whether we retain them, the result will be a faith held, not on the precarious tenure of ignorance or submission, but in the security of intelligent conviction, and the peace of a just and enlightened conscience. We remain, reverend Sir, Yours, with Christian regard, JAMES MARTINEAU. JOHN HAMILTON THOM. Liverpool, January 31st, 1839. HENRY GILES. --------------------- _To the Trinitarians of this Town and Neighbourhood who may feel interested in the approaching Unitarian Controversy._