tion of their income, from whatever quarter arifing, towards the support of his government, the honour and dignity of his crown, the extenfion of his dominions, and the carrying on a war undoubtedly just and neceffary, in which he and all his fubjects are engaged,

By this act, Sir, it is rendered abfolutely neceffary for every perfon to confider what his income actually is, for every man fhould "examine himself," and know the true ftate of his affairs. Whoever does this, will find he owes more to God than he is aware of; for "there is that maketh himself poor, and yet hath great riches." Every Christian is to confider how God hath profpered him, and what he is poffeffed of, whether in natural abilities-acquirements by education-wealth-influence-time-connections, &c. &c.

In forming an estimate, according to the rules of the act, there may be fome little difficulty; but the length and perplexity of the bill is complained of chiefly, by those who are not difpofed to comply with its demands. If any doubt arifes, let the words of the act be referred to; let confcience, the affeffor, be confulted; and if any difficulty ftill remains, the commiffioners, the minifters of Christ, will give their advice freely and faithfully.

It would occupy too much of your Magazine to enlarge upon every diftinct branch of Income-I fhall but just touch upon a few.

By this act, the Majefty of Heaven demands à proportion of that moft valuable fpecies of property, our TIME. A feventh part is required of the pooreft man in the country; but a much larger proportion is expected from the man of leifure and of wealth. There are fome, whofe duty it is to contribute half, or more; and I fear there are few who are fufficiently faithful in paying their juft quota. This branch of the revenue of heaven, efpecially as it arifes from the feventh part, has been very unjustly withheld for a long time; and I heartily with that all the affeffors, furveyors, and commiffioners, would be more diligent in exacting it.

KNOWLEDGE, Sir, is another fource of income. The wisdom that cometh from above is ineftimably valuable; "its price is far above rubies: the topaz of Ethiopia fhall not equal it, neither fhall it be valued with pure gold."So the act expreffeth it. Much is expected from the poffeffor. "To him that knoweth to do good, and doeth it not, it is fin."-" If ye know these things, happy are ye if ye do them :" yea," he that knoweth his maf

ter's

ter's will, and doeth it not, fhall be beaten with many Atripes."

INFLUENCE, whether of the magiftrate, the minister, the mafter, or the parent, is another kind of property taxed by this Income Bill. Every man, in any one of the aforefaid capacities, muft give to God an account of his stewardship: his talent, whatever it be, muft not be buried in the earth, but employed for the glory of God and the good of man. 'The Majefty of Heaven expects him to "occupy with it till he come;" and happy will he be found, who fhall have traded with it to the greateft increase.

This act has a special regard to the WEALTH of God's people: and the rich man, if he be alfo rich in faith, will gladly give of his abundance to the gofpel treasury. "The filver and the gold is mine," faith the Lord. "Of thine own, bleffed Lord," will the wealthy Chriftian fay, "do I give unto thee. But who am I, that I fhould be able to offer fo willingly after this fort?"

The exact proportion expected from the rich does not appear to be precifely and exprefsly defined in the words of the bill; but as it was understood long ago, a tenth, at least, feems to have been cheerfully contributed. So the venerable patriarch refolved-" Of all that thou fhalt give me, I will furely give the tenth unto thee." Gen. xxviii. 22.But as a tenth may be too much for fome in straitened circumftances to give, fo it may be far too little for others in affluence. When greater exertions than were formerly known are now making against the common enemies, Sin and Satan; when the Lord's militia are fo generally employed in fcouring the country; and when numerous adventurers are gone, or going, to the ends of the earth to make difcoveries, the Lord has a greater demand than ufual on the purfes of his people.

To enforce the regulations of this bill, your readers fhould be apprifed of the advantages and difadvantages of compliance or non-compliance with them.

It is provided by the aforefaid act, that, in cafe of making a false estimate wilfully, or withholding the proportion demanded, or by any tricks or evafions refufing obedience to it, fevere penalties fhall be exacted. The difobedient may particularly expect a heavy SURCHARGE. One of the London commiffioners, in a letter to a minifter, recommending generofity to the poor, fays, "You know not what you may actually fave in a courfe of years by this me

thod.

St. Paul, fpeaking of abufes in the church of Co

sinth,

rinth, fays, for this caufe many are fick among you.' If prudence fhut up the bowels of your compaffion, the Lord may quarter an apothecary (and I might add, a lawyer or a bankrupt) upon you, which would coft you twice the money, &c." Therefore, beware of a furcharge!

This caution may be the more neceffary, as the act allows of certain DEDUCTIONS, and I have observed that no part of the bill is more carefully noticed than this. But in making thefe deductions, I must recommend it, to confult not Jelf-love, felf-intereft, and general example, but the fpirit of the act, and the faithful affeffor Confcience, before

mentioned.

I close with obferving the advantage of a ready and cheer ful compliance. Human laws do not generally, offer any rewards; but the laws of heaven do. In this cafe," he that foweth bountifully fhall reap bountifully;" and whatever is thus contributed is laid out to the greatest advantage, and on the beft fecurity. What the Chriftian" lendeth unto the Lord he will pay him again"-principal and intereft; not lawful intereft, but evangelical intereft; not five per cent. on government fecurity, but ten thonfand per cent. on the fecurity of heaven itself; for fo it is written" He fhall receive an hundred fold."

Wishing you, Sir, and all your readers, a multiplication of grace and peace, I remain your affectionate friend,

T

MEDITATION ON MATT. xxviii. 6.

"He is not here, for he is rifen."

G. B.

THESE words appear to have been uttered at the door of a fepulchre, and they are furely words of no common import. When we take a contemplative view of our church-yards, and feek for inftruction amidst the mansions of the dead, a filent voice (if I may be allowed the expreffion) iffuing from the "ftone at the mouth of the fepulchre ;" informs us that the remains of a perfon, once known, and perhaps honoured, by the world, lies there; but never doth it declare (at leaft in reference to the body) "He is not here, for he is rifen.". This then muft refer to fome extraordinary perfon, fome furprizing occurrence, let us enquire to whom.

The preceding chapter informs us, that this was spoken of Jefus of Nazareth, the Son of the Virgin; He who was

to fave his people from their fins; He to whom the predic tions of all the prophetic writers, the teftimony of innumerable and unprecedented miracles, and the voice of Je hovah himself, from heaven, all bear witnefs, that he is the great Meffiah, the anointed of God: He to whom all the patriarchs, and faints of former ages, had looked forward with eager expectation; and in whom all thofe of the ages which were to fucceed Him fhould for ever confide, and rejoice-He who, being the brightness of his Father's glory, and the exprefs image of his perfon, created the worlds by the word of his power: and, to fum up all in one comprehenfive fentence, in whom "dwelt all the fulnefs of the Godhead bodily." This then is the divine perfon of whom it is faid that "He is not here." But where is he not? We have already remarked, this information was given at the door of a fepulchre-a habitation for the dead; but what need of fuch an affertion? Who would have thought of feeking the Lord of life, and glory, in the dark repofitory of the grave? who could have expected to find that holy Being, who is the fountain of purity and excellence, in the corrupt receptacles which are prepared for creatures, who, in confequence of fin, are be-come fubject to death; and are juftly doomed to pay their lives as a forfeit for their tranfgreffions? Thus, indeed, fhould we argue if reason alone were our guide; but the pages of truth have taught us a far different leffon; for (Wonder, O heavens! and be aftonifhed, O earth!) "He who knew no fin, was made fin for us." He came into this lower world, and was made in all refpects "like unto us, fin only excepted, that we might be made the righteoufnefs of God in him!" He lived a painful, and obfcure life, and suffered an agonizing, and ignominous death; that he might make full fatisfaction for the fins of the tranfgreffors; and. by bearing our fins in his own body on the tree, might purge us from all iniquity-reconcile us to God through his blood, and purify to himfelf a peculiar people, zealous of good works! and finally, He condefcended to be Jaid in the grave, and numbered with the tranfgreffors, that he might bear the utmost extent of the curfe which the law had denounced against his people, and fo conquer death in his own territories; and enfure a complete victory over that laft enemy, to all his faithful followers, even to the end of time. Thus then it appears, that this glorious perfon, this God-Man, was in every deed laid in a fepulchre ! Let us now enquire what is to be understood by the laft YOL. VII.

Y

part

part of the declaration," He is rifen." And here, O my foul, break out in rapturous exultation, and fing with the royal prophet, "He is afcended up on high, he hath led captivity captive, and received gifts for men." Yes, that dear Emanuel, that adorable Redeemer, who lately hung upon the crofs for my fins, and defcended into the grave for my juftification, has now burft the bonds of death, by which it was not poffible that he fhould be holden, and arifen triumphant from the tomb, in order to prove that all power in heaven, and earth is his; and that although he condefcended for three days to become the apparent victim of death and hell, he is ftill their Sovereign and their Lord. And, by thus rifing, he has infured to all his chofen people a joyful refurrection to that blifsful kingdom, where he now fits, at the right-hand of the Majefty on high, to interceed for his redeemed, and to plead his own obedience and death as a full atonement for their fins, and a fufficient price for their redemption. Thither may my thoughts and withes continually follow him, and, difdaining the trifles of this poor perithing world, look forward with earnest longing to that happy moment, when I too fhall throw off these cumbrous fhackles of mortality, and rife to the nearer vifion, and clofer communion of my deareft Lord. And till that glorious time arrives, do thou, O my Saviour and Friend, deign to vifit me in thefe abodes of fin, and forrow; and let my foul enjoy fweet meafures of thy heavenly love! O let thy holy Spirit dwell for ever in my heart, and affift me to glorify thy name and fhew forth thy praifes here on earth; and never fuffer me to difhonour that religion, by my life or converfation, which I glory in profeffing. On thee, my only Sovereign, is all my dependence, and all my hope; and one fmile from thee is dearer to my foul than all the wealth, the honours, or the pleafures of ten thousand worlds. O let thy name be adored by all the nations of the earth, and the glad tidings of thy gofpel fpread from fhore to fhore throughout the world; let the heathen nations foon ftretch forth their hands unto thee; and let all the creatures thou haft formed learn, that true felicity is only to be found below in contemplating the wonders thou haft wrought, and anticipating the rapturous period when thofe who have known, and adored thee in this ftate of trial, thall enter into the full fruition of thy love in regions of immortal glory.

Sandwich.

E. T.

ON