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What is given gratuitously for the relief of the poor, and in repairing the churches. That alms-giving is a duty is every way evident from the variety of passages which enjoin it in the sacred scriptures.
It is observable, however, what a number of excuses are made by those who are not found in the exercise of the duty:
1. That they have nothing to spare;
2. That charity begins at home;
3. That charity does not consist in giving money, but in benevolence, love to all mankind, &c.
4. That giving to the poor is not mentioned in St. Paul's description of charity, 1Co_13:1-13 :
5. That they pay the poor rates;
6. That they employ many poor persons;
7. That the poor do not suffer so much as we imagine;
8. That these people, give them what you will, will never by thankful;
9. That we are liable to be imposed upon;
10. That they should apply to their parishes;
11. That giving money encourages idleness;
12. That we have too many objects of charity at home, O the love of money how fruitful is it in apologies for a contracted mercenary spirit!
In giving of alms, however, the following rules should be observed:
1. first, They should be given with justice; only our own, to which we have a just right, should be given.
2. With cheerfulness, Deu_15:10. 2Co_9:7.
3. With simplicity and sincerity, Rom_12:1-21 : Mat_6:3.
4. With compassion and affection, Isa_58:10. 1Jn_3:17.
5. Seasonably, Gal_6:10. Pro_4:27.
6. Bountifully, Deu_18:1-22; Deu_19:1-21; Deu_20:1-20; Deu_21:1-23; Deu_22:1-11. 1Ti_6:18.
7. Prudently, according to every one's need, 1Ti_5:8. Act_4:35.
See Dr. Barrow's admirable Sermon on Bounty to the Poor, which took him up to three hours and a half in preaching; Saurin's Ser. vol. 4: Eng. Trans. ser. 9. Paley's Mor. Phil. ch. 5. vol. 1: