Charity is a virtue of the heart, and not of the hands, says an old writer. Gifts and alms are the expressions, not the essence, of this virtue. A man may bestow great sums on the poor and indigent without being charitable, and may be charitable when he is not able to bestow any thing. Charity is therefore a habit of good-will, or benevolence in the soul, which disposes us to the love, assistance, and relief of mankind, especially of those who stand in need of it. The poor man who has this excellent frame of mind, is no less entitled to the reward of this virtue than the man who founds a college. For my own part, I am charitable to an extravagance this way. I never saw an indigent person in my life, without reaching out to him some of this imaginary relief. I cannot but sympathise with every one I meet that is in affliction; and if my abilities were equal to my wishes, there should be neither pain nor poverty in the world.