The first effort made by your intellectual powers towards acquiring a practical knowledge of the science of economy should be the important one of generalizing all your expenses, and then performing the same process upon the funds that there is a fair probability of your having at your disposal.  The former is difficult, as the expenditure of even a single person, independent of any establishment, involves so many unforeseen contingencies, that, unless by combining the past and the future you generalize a probable average, and then bring this average within your income, you can never experience any of the peace of mind and readiness to meet the calls of charity which economy alone bestows.

No one of strict justice can combine tranquillity with the indulgence of generosity unless she lives within her income.  Whether the expenditure be on a large or a small scale, it signifies little; she alone is truly rich who has brought her wants sufficiently within the bounds of her income to have always something to spare for unexpected contingencies.  In laying down rules for your expenditure, you will, of course, impose upon yourself a regular dedication of a certain part of your income to charitable purposes.  This ought to be considered as entirely set apart, as no longer your own:  your opportunities must determine the exact proportion; but the tenth, at least, of the substance which God has given you must be considered as appropriated to his service; nor can you hope for a blessing upon the remainder, if you withhold that which has been distinctly claimed from you.  Besides the regular allowance for the wants of the poor, I can readily suppose that it will be a satisfaction to you to deny yourself, from time to time, some innocent gratification, when a greater gratification is within your reach, by laying out your money “to make the widow’s heart to sing for joy; to bring upon yourself the blessing of him that was ready to perish."[67] Here, however, will much watchfulness be required; you must be sure that it is only some self-indulgence you sacrifice, and nothing of that which the claims of justice demand.  For when, after systematic, as well as present, self-denial, you still find that you cannot afford to relieve the distress which it pains your heart to witness, be careful to resist the temptation of giving away that which is lawfully due to others.  For the purpose of saving suffering in one direction you may cause it in another; and besides, you set yourself as plainly in opposition to that which is the will of God concerning you as if your imprudent expenditure were caused by some temptation less refined and unselfish than the relief of real distress.  The gratification that another woman would find in a splendid dress, you derive from more exalted sources; but if you or she purchase your gratification by an act of injustice, by spending money that does not belong to you, you, as well as she, are making an idol of self, in choosing