It is above all things requisite that the expression of great ethical or moral or religious principles should be universally applicable. That is to say, they should take the simplest form. Most of our religious divisions are the result of an endeavour to make a local or special condition a standard to which all must conform. Great moral principles are as adaptable and as elastic (and no more) in their own sphere, as great physical principles. The laws of gravitation, cohesion, and the other great forces set duties for material objects to which the perfection of their evolution enables them to respond. But circumstances alter cases. A piece of ice will fall to the ground if dropped; if released at the bottom of a pail of water it will rise to the top; no further. The duty of the ice in one case is to fall; in the other, to rise. In the region of the soul duty is understood usually to be the sense of moral obligation. We are told that duty is what we owe. It is to be remembered that when we have done all we are unprofitable servants. The talent hid in a napkin was duteously safe. But there is a higher duty to Him who gathers where He has not scattered. What is due is, in fact, greater than what we owe. The educative and evolutionary quality of our experience depends upon this. And it is here that the distinction between the higher and lower duty may be found. It is a principle in chancery law that he who seeks equity must do equity. Similarly those who desire to ascend or progress must fulfil all the lower stages of growth and be free of what they owe before they can undertake the rendering of their due. Renunciation also begins here. The old story of the servant, forgiven a large debt, and turning on his fellow and debtor illustrates this. The ceremonial law of the Jews for example, was an educative force in the direction of insuring the recognition of those in authority, crude symbols of the divine. Our modern taxes and tariffs have precisely the same educative effect as the tithes and offerings of old, the modern method reaching a more practical result.