great degree of merit in so doing. Others, on the contrary, appear to be as firmly persuaded that beneficence is a positive duty, and that whenever the rich fall greatly short of their ability in relieving the distresses of the poor, their pitiful largesses are so far from being meritorious, that they have only performed their duty by halves, and are in some sense more contemptible than those who have entirely neglected it.

To reconcile these different opinions is not in my power. I shall only add, that the givers are generally of the former sentiment, and the receivers are almost universally inclined to the latter.


  By PanEris using Melati.

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