does not feel this? There are many things in this world the value of which is purely imaginary, and depends upon the taste of the possessor : but the worth of the soul is real: the poorest of men has as deep an interest in the welfare of his own soul as the richest : heaven is as desirable, and hell as terrible, to the one as to the other: and God has an equal respect for both a. Let not any one despise others, as though their eternal interests were not to be consulted ; or imagine that they themselves are overlooked by God, as though he did not will their salvation as much as that of any other person in the universe1*.]
2. That all equally need reconciliation with God —
[A ransom and an atonement were required for all : and as all of them needed mercy at God's hands, so do all of us. We are far from saying that all are equally sinful ; for there doubt- less are different degrees of guilt, and will be corresponding degrees of punishment : but this we say, that all have sinned and come short of the glory of God ; and consequently all are obnoxious to " that wrath of God, which is revealed against all ungodliness and unrighteousness of men." We know that many conceive so highly of themselves, as to imagine that God would be unjust if he should consign them over to destruction. But such persons have never considered what the law of God requires, or what it denounces against those who have violated its commands0. We willingly concede, that, in the eyes of men, some may be comparatively innocent : but, " before God, every mouth must be stopped, and all the world become guilty."]
3. That all must seek it on the same terms —
[Here again we remark, that no difference was put between one and another : all were to offer the half-shekel as an atone- ment for their souls. It is by an atonement too that we also must seek acceptance with God. None can merit forgiveness at his hands ; none can do any thing towards meriting it : the atoning blood of Christ is that which alone can satisfy divine justice ; and it is his obedience unto death which must constitute the justifying righteousness of all mankind11. Any thing of our own, blended with that, or added to it, will invalidate it altogether. Salvation must be wholly of works or of grace e : and if we cannot earn it by our works, (which no created being can,) then must we accept it altogether as "the gift of God through Jesus Christ our Lord '." It is evident that so small a sum as half a shekel could notpur- chase the divine favour : it was a mere acknowledgment that they needed an atonement, and were willing to accept the favour of God on any terms that he should propose : so, our humili-
a Job xxxiv. 19. b 1 Tim. ii. 4. c Gal. iii. 10.
d Isai. xlv. 24, 2f>. Jer. xxiii. G. e Rom. xi. G. f llom.vi.23.