But could a ratio be found pressing equally upon all, it would not be desirable.  Man, while under the influence of the natural heart, if he tries to please his Maker at all, endeavors to do it by external acts merely; when driven from this ground, he seeks to please him by acting out some principle of natural sympathy, conscience, or reason; when shown the fallacy of this, he endeavors still to discharge his duties in some way without the entire consecration of the soul.  Now, does not the advocacy of a general ratio obviously fall in with this depraved inclination, tend to flatter this pride of heart, and to encourage this aversion to entire self-immolation?  Indeed, founded on this principle, the work of benevolence is extremely liable to degenerate into sheer superstition.  The payment of the stipulated sum is soon thought to render one worthy of Divine acceptance; and thus, instead of gushing from the heart, charity becomes a mere mercenary business, scarcely rising to the dignity of a virtue.  This the experience of the religious world proves, as is evidenced by the views and conduct of the Jews respecting tithes in the time of Christ; and at the present period, by the payment of periodical contributions in the Romish church.

Besides, as a general rule must apply to all classes and conditions indiscriminately, the bestowment of the designated sum would satisfy the consciences, not only of the poor, but also of the rich, who ought, unquestionably, to contribute oftentimes far more than one tenth of their annual increase, or any other proportion which the most generous philanthropy might appoint; thus both rendering them deaf to extraordinary calls, and, when the truth, so agonizing to the carnal heart, that our all belongs to God, is pressed with vital intensity on the mind, affording a secure retreat to the tortured conscience.

Such an arrangement also would often fail to meet the yearnings of the Christian heart.  The sympathy of the true Christian is as deep and far-reaching as human suffering.  Neither one, nor two, nor three tenths, would be regarded as sufficient on particular emergencies.  Such was the case with the Macedonians of whom Paul says, “That in a great trial of affliction, the abundance of their joy, and their deep poverty abounded unto the riches of their liberality.  For to their power, yea, and beyond their power, they were willing of themselves; praying us with much entreaty, that we would receive the gift, and take upon us the fellowship of the ministering to the saints.”  The Christian king of the Friendly Islands felt the same burstings of a Christian heart.  The missionary says of him:  “He had not often gold or silver to give.  But one time he had obtained ten pounds from the ship for food he had sold.  How much do you think he gave to the missionary society?  One pound?  Five pounds?  This would have been a great deal.  But he did more; he gave the whole!”