We are affected with the same sentiments, when we lie so much out of the sphere of their activity, that they cannot even be supposed to possess the power of serving us.  A prisoner of war, in all civilized nations, is treated with a regard suited to his condition; and riches, it is evident, go far towards fixing the condition of any person.  If birth and quality enter for a share, this still affords us an argument to our present purpose.  For what is it we call a man of birth, but one who is descended from a long succession of rich and powerful ancestors, and who acquires our esteem by his connexion with persons whom we esteem?  His ancestors, therefore, though dead, are respected, in some measure, on account of their riches; and consequently, without any kind of expectation.

But not to go so far as prisoners of war or the dead, to find instances of this disinterested regard for riches; we may only observe, with a little attention, those phenomena which occur in common life and conversation.  A man, who is himself, we shall suppose, of a competent fortune, and of no profession, being introduced to a company of strangers, naturally treats them with different degrees of respect, as he is informed of their different fortunes and conditions; though it is impossible that he can so suddenly propose, and perhaps he would not accept of, any pecuniary advantage from them.  A traveller is always admitted into company, and meets with civility, in proportion as his train and equipage speak him a man of great or moderate fortune.  In short, the different ranks of men are, in a great measure, regulated by riches; and that with regard to superiors as well as inferiors, strangers as well as acquaintance.

What remains, therefore, but to conclude, that, as riches are desired for ourselves only as the means of gratifying our appetites, either at present or in some imaginary future period, they beget esteem in others merely from their having that influence.  This indeed is their very nature or offence:  they have a direct reference to the commodities, conveniences, and pleasures of life.  The bill of a banker, who is broke, or gold in a desert island, would otherwise be full as valuable.  When we approach a man who is, as we say, at his ease, we are presented with the pleasing ideas of plenty, satisfaction, cleanliness, warmth; a cheerful house, elegant furniture, ready service, and whatever is desirable in meat, drink, or apparel.  On the contrary, when a poor man appears, the disagreeable images of want, penury, hard labour, dirty furniture, coarse or ragged clothes, nauseous meat and distasteful liquor, immediately strike our fancy.  What else do we mean by saying that one is rich, the other poor?  And as regard or contempt is the natural consequence of those different situations in life, it is easily seen what additional light and evidence this throws on our preceding theory, with regard to all moral distinctions.