engaging with God on the plain of Luz, "of all that thou shalt give me, I will surely give the tenth unto Thee."

When the descendants of Abraham had consolidated into a nation and Church, the scale of giving was yet more ample. Besides the cities which were permanently set apart to the tribe of Levi, the people contributed a first tithe which belonged wholly to the priests and Levites; to this was added a second tithe, at least half of which went into the same channel in the form of entertainments to the Levites, in the courts of the Temple, or in the giver's house, to which he might also invite his friends as well as the fatherless, the widow, and the poor; and in addition to all this there was the constant keeping up of a system of offerings and festivals-sin-offerings, trespass-offerings, thank-offerings, first-fruits from every field, vineyard, and olive-yard, and firstlings. Making a moderate computation, they did not give less than a fourth or fifth of their income to the maintenance of religion. It is noticeable that, throughout the wonderful history of that wonderful nation, religious and national degeneracy was always simultaneous with neglect of this support.

The New Testament contains no such exact rules and examples as the Old Testament. The new theology, of money as well as of everything else, is a higher level or standard of religious obligation and faithfulness. It leaves men more to the free exercise of their own moral feeling. It prescribes no hard and fast line, but supplies principles and motives which each one has to apply to his own case. Consequently no uniform rate can be fixed upon, and there will always be room for honourable and for niggardly dedications of substance. There are sure to be some who will "stickle" at this absence of definite rule, and will give themselves the benefit of New Testament silence. But would these people follow an example if one could be cited? Do they insist on one single instance" being given? And do they say they would abide by any such instance? Then let them try what they can do, after the pattern of Acts iv., 33-5. But the New Testament is not without a rule of giving, though it is of such a nature that anyone may get out of his obligation with next to nothing, if his conscience and heart are so disposed. "On the first day of the week let everyone of you lay by him store as God hath prospered him" (1 Cor. xvi. 2). This was a command intended to meet a special claim upon the benevolence of the Corinthians, but that is nothing against the method. If it were the best method in one case it is the best in other cases where, even if there be some diversity of object, there is no difference as to necessity, personal obligation, and practicability. If this plan was deemed needful to meet the calls of distant distress, it cannot be less needful to meet the claims created by the supply of privileges which we personally share. If its adoption was necessary in a case of charity, it cannot well be considered unnecessary in a case of honour. The probability is that those who have no principle on which to meet the latter, will have none to provide for the former. If it be still further urged that the circumstance referred to was special and temporary, we may reply that "the present distress" is neither special nor temporary. The individual objects may change, but "the poor ye have always with you," and so long as the Divine institutions of the ministry and

of Christian ordinances exist it will be true that "the labourer is worthy of his hire"; and that "they which minister about holy things live of the things of the Temple, and they which wait at the altar are partakers with the altar. Even so hath the Lord ordained (Luke x.) that they which preach the Gospel should live of the Gospel" (1 Cor. ix. 13-14). "Let him that is taught in the Word communicate unto him that teacheth, in all good things" (Gal. vi. 6).

Neither Christ nor any of His Apostles say anything about a tenth, or fifth, or any other proportion. They tell us what has to be done, and indicate who should do it, but as to the measure of the doing they say nothing beyond "as God, hath prospered " us. This liberty which the Gospel allows is one of its glories, and it is one of the means by which it would glorify every man who receives it. There cannot be much moral expansion when we are ruled by any literalism. Freedom of choice and action only is necessary to perfect growth and vigour. Rule by letter may be necessary in the earlier stages of human progress, but not afterwards. Therefore the Gospel has come that "men may have life, and that they may have it more abundantly." It has somewhat reversed the order of things; instead of gaining as much as possible of the spirit, by means of the letter, it supplies the spirit-the life, motive, sentiment-and in effect tells us to write the letter ourselves from that spiritual dictation of the sense.

We have to be guided, then, more by the genius or spirit of the Gospel than by literal commands. The latter we shall find comparatively seldom, the former we shall find pervading the entire laws of the Kingdom of Christ. We find, without much difficulty, and even though we are predisposed to find something different, that the genius of the Gospel is not mean and niggardly, but noble and generous; it points to the saving of our life by the losing of it, to a primary regard for the good of others, "even as the Son of man Himself came, not to be ministered unto, but to minister, and to give His life a ransom for many." It calls for a "living sacrifice"; tells us we are not our own, and He who spoke with an insight and authority even higher than inspiration said, "It is more blessed to give than to receive."

It should not be forgotten that the inculcation of this nobler and more generous spirit runs parallel with a wider mission. The world has to be evangelised. This involves not only the sowing of the Divine seed in all lands, but it involves the establishment of Christian ordinances in innumerable localities in those lands; and all has to be done with such plenteous liberality as not to hear unjustly and oppressively upon any, for the true cause of Christianity goes backward if it goes forward unrighteously. No man can contemplate these facts with a wish to see them in their true light, and to feel them in their true force, and then say that "as little as possible" is the right proportion he has to give.

Taking these two things into account-the generous spirit of Christianity, and the multiplied and costly operations by which it has to be brought to "every creature," and comparing all the facts with those of pre-Christian times, we think that a tenth of one's available income should be the minimum of Christian giving. In

many cases it might go much higher. Larger incomes are capable of bearing larger proportions of contribution. When a man's receipts get beyond a certain point (different, maybe, in each case) his available cash is in higher proportion to his personal requirements than it used to be, therefore he can give at a higher rate; if out of £100 a year he gives a tenth, out of £500 or £1000 a year he can as easily give a seventh or fifth; and though he has reached that higher scale he has not gone farther if as far, as men in olden times, who had little more than the promises and shadows of the glorious realities we enjoy. We were much impressed a short while ago with a remark by one of our ministers, before whom there is a widening sphere of influence, that "the test of generosity is not so much what a man gives, as how much he keeps back." Our acclamations would often be toned down if we knew the "abundance"; and in some other cases they would be louder if we knew the "

penury."

There are a few men in the world who scarcely could give so as to feel any inconvenience, the wealth at their disposal is so enormous; there are very many more who never do suffer personally through their gifts. But if their affluence almost denies them the luxury of self-denying gifts, they have another luxury within, reach-the luxury of doing good, as by wholesale, on a princely scale; and to a humble, Christian mind, though one's own pleasures and personal wants have not been interfered with, the consciousness of doing good extensively cannot fail to be a source of pure satisfaction.

This is not a question of "measure for measure." If value received were to be the guide of our donations, none of us would have any title to be called generous. It somewhat lowers the subject to speak of it in any way as one of giving and receiving, but there are people nearly everywhere who are apt to ask "What do we get for it?" or "What is there to show for it?" who may be well reminded that they get incalculably more out of religion than religion will ever get out of them. Giving to God is a kind of conversion—a wonderful and glorious conversion too—a method of changing base metal that we do but hold into a Divine and eternal worth that we become. "It is sown in corruption; it is raised in incorruption."

But we would lift the subject to the highest possible level, above personal feeling or personal interest, to the level of Christian conscientiousness. The obligation is moral, not legal, and depends for its fulfilment upon the individual conscience and will. But it thus depends only for its fulfilment, not for its existence. Whether our consciences and actions are true and upright or not, the obligation is the same. There is a vast amount of Christian "conscience money due from all directions, which, if paid, would clear off thousands of society and chapel debts without the aid of either collecting-book or bazaar. We hear of "a better state of grace" as the grand curative of the Church's financial defects. There is indeed no better remedy than that, if this state of grace include high conscientiousness as to our obligations, as well as a keen appreciation of our privileges; but what passes for a good state of grace is often one-sided, narrow, and selfish. High conscientiousness is not sufficiently recognised as an essential element of a good state of religious experience. Willingness is to characterise our entire religious service, and we are assured that "if there be first

a willing mind it is received according to that a man hath and not according to that he hath not." But the only safeguard of willingness is a good conscience, otherwise the proportion we shall be willing to devote will be both inadequate and below our ability. Conscience has to be kept up to the right mark or every practical service will suffer. But what shall keep conscience true? Prayer and many other, religious exercises may be recommended; but people that pretend to attend to these things are often most defective in conscientiousness as to their financial obligations. We suggest that, whilst devoutly attending to those exercises, the highest way be taken of any number of ways that seem open. It is only by pandering to and parleying with lower levels of desire and thought that our moral sense becomes degraded: the contrary policy would, under God's leading, bring and keep us up to what we should do.

We have not distinctly named and advocated what is familiarly understood as the "Weekly Offering" system, and it is not necessary to do so now. If the principles that have been submitted to the reader meet with the approval of his judgment, the apportionment of the store he sets aside may be safely left to him. He may pay in his money at the class-meeting, the collection, or the offertory, weekly or quarterly-it will come to much the same thing. But there are advantages in favour of the "weekly offering" plan, which we will do no more than summarise, some of which equally apply to the more general principle of proportionate giving:

1. It is a means of valuable personal training in orderly habits and reliableness of conduct.

2. It keeps our feelings of honour and benevolence awake and vigorous.

3. It is a frequent reminder (which we need) of the relation of al things to our Creator.

4. It supplies the necessary funds for carrying on the holy war and work.

5. Consecration on the first day of the week-the day of holy remembrance-thanksgiving and the consecration completes our act of worship, and is as the sanctification of all else, as the offering of the "first fruits" was.

6. Thereby the demands which recur with scarcely varying regularity are met by equally regular and ample supplies.

7. Whilst it is an expression of appreciation of Christian ordinances it is also a means of increasing their profitableness.

This principle of proportionate and systematic giving, fortified by Scripture warrant, and sustained by the true spirit of Christianity and a good conscience is (1) universally applicable, and (2) at all times just and equitable. "Let every one of you lay by him in store as God hath prospered him"; "according to that a man hath." It prevents hardship and oppression. It is the justification of those whose gifts are small, though according to their means. It leaves room for the free flow of a noble and benevolent heart, and a full purse. It applies to the "retired gentleman" or lady, to capitalists, manufacturers, tradespeople, artisans, apprentices, errand-boys, and school-boys, to successful men and men that "have seen better days."

And were this principle adopted, it would (1) Rid our minds of the idea that we have to give to God's cause merely what can be spared after every other call has been listened to, even the calls of pleasure and luxury. The claims of religion would no longer have to follow in lower rank and attention, the costs of table, and outdoor luxuries, and hobbies, or even politics. And (2) we should cease to make the cause of Christ and human souls (our own included) bear all the difference of our lesser success. The lessening of gifts to the Church will at any rate not be in greater proportion than the lessening of other expenses. There will be a disposition to "draw in" at all other points before this.

We shall do well to recollect that it is not the mere gift that is so pleasing and acceptable to God. In that case the largest subscriber would buy the highest place and dominion in His Kingdom. The most willing mind, the purest heart, and the loftiest conscientiousness are the honourable things in His eyes, and all our gifts are estimated by Him in relation to these moral qualities.

And when we talk and pray about the revival of religion and the spread of the Gospel we may remember that one of the human conditions of realising them is that we rob not God of His tithes and offerings. Of course this is not the only condition of spiritual success. No one thing is an absolute condition. It may be replied that Faith is the one condition, that it moves mountains and does other wonderful and incredible things. But "Faith without works is dead."

It is only when faith takes a practical shape that it becomes effective in the extension of religion. Not until the hand, with its skill, and strength, and gifts is co-operative with the heart, is the fullest blessing received, or are the greatest achievements wrought; but when both go together, as they ought, God "will open the sluices of heaven and pour out a blessing such as there shall not be room to contain." D. H.

Connexional Department.

BROWNLOW-FOLD, BOLTON CIRCUIT.

LAYING FOUNDATION STONE OF NEW SCHOOLS.

On Saturday afternoon, December 18th, the ceremony of laying the foundation stone of the new Sunday and Day Schools was performed by Alderman Richard Harwood, Mayor of Salford, in the presence of a large assembly. The building will be sixty feet long, twenty-eight feet wide, and will comprise two stories besides a basement, in which will be placed an improved heating apparatus.

The ceremony was commenced by devotional exercises, in which the Revs. H. O. Crofts, D.D., J. W. Williams, E. Gratton, and E. Lightwood (Wesleyan) took part.

Mr. S. W. Pilling, deposited in a cavity of the stone a bottle containing