1. Our distribution will be made deliberately and prudently, when beforehand we study a due proportion, and determine accordingly; whereas they that give only occasionally as some object suddenly inviteth them, will do it at random, without due respect to their own accounts, whether the proportion given be answerable to their own estate and duty.

2. This stated way will make men's charity much more extensive: when objects of charity are not in their sight, they will inquire after them, and they will seek for the needy, if the needy seek not unto them; because they have so much by them to dispose of, which is devoted to God. But those who give but as occasional objects draw it from them, will give to none but those that crave, or will pass by many as needy, whom they see not, while they relieve only these few that they hap to see.

3. And it will make men's charity also to be more constant, and done obediently as a christian's daily work and duty; when occasional charity will be more rarely and unconstantly exercised. In a word, as the observation of the Lord's day, which is a stated proportion of time, secureth the holy improvement of our time, much better than if God be served but occasionally, without a stated time; and as a constant stated course of preaching excelleth mere occasional exhortation; even so a constant course of giving, wisely, will find out objects, and overcome temptations, and discharge our duty with much more integrity and success. And if we can easily perceive that occasional praying will not so well discharge the duty of prayer, as a constant stated course will do; why should we not think the same of occasional giving, if men did but perceive that giving according to our ability, is as sure and great a duty as praying? Now to your question of the proportion of our gifts.

II. We must distinguish,

1. Between them that have no more than will supply their own and their families' true necessities, and those that have more.

2. Between them that have a stock of money which yieldeth them no increase, and those that have more increase by their labour, but little stock.

3. Between them whose increase is like to be constant, and theirs that is uncertain, sometimes more and sometimes less.

4. Between them that have many children, or near kindred, that nature casteth upon them for relief; and those that have few or no children, or have a competent provision for them, and have few needy kindred that they are especially obliged to relieve.

5. Between those that live in times and places where the necessities of the poor are very great, or some great works of piety are in hand; and those that live where the poor are in no great necessity, and no considerable opportunity for any great work of piety or charity doth appear. These distinctions premised, I answer as followeth:

1. It is certain that every true sanctified christian hath devoted himself and all that he hath to God, to be used in obedience to his will, and for his glory, 1 Cor. vi. 19, 20; x. 31; Luke xviii. 33. The question therefore is not, Whether the tenth part of our estate should be devoted to and employed in the service of God, one way or other, as he directeth us; for it is out of question that all is his, and we are but his stewards; and must give account of our stewardship, and of all our receivings, Matt. xxv. But the question is only what proportion is best pleasing to God in our giving to others.