10. To pamper the flesh, is a sin as well in the rich as in the poor: the rich therefore are bound not only to give all that the flesh can spare, when its own inordinate desires are satisfied, but deny themselves, and mortify the flesh, and be good husbands for God, and studious to retrench all unnecessary expenses, and to live laboriously and thriftily, that they may have the more to do good with. It is a great extenuation of the largest gifts, as to God's esteem, when they are but the leavings of the flesh, and are given out of men's abundance, and when we offer that to God that costeth us nothing: as Christ doth purposely determine the case; comparing the rich man's gifts with the widow's two mites, he said, "Of a truth I say unto you, that this poor widow hath cast in more than they all: for all these have of their abundance cast in unto the offerings of God; but she of her penury hath cast in all the living that she had," Luke xxi. 1-4; that is, all the stock she had beforehand, though she had need of it herself. It is a very considerable thing in our charity, how much mortification and self-denial is expressed in it, and how much it costeth our own flesh to give to others. And therefore they that think they are excused from doing good to others, as long as they have any need of it themselves, and will give nothing but what they have no need of, (it being not of absolute necessity to their lives,) do offer a sacrifice of no great value in the eyes of God. What then shall we say of them, that will not give even out of their abundance, and that which without any suffering they may spare?
11. The first and principal thing to be done by one that would give as God would have him, is, to get a truly charitable heart, which containeth all these parts:
1. That we see God in his needy creatures, and in his cause or work that needs our help.
2. That we be sensible of his abundant love in Christ to us, in giving pardon and eternal life, and that from the sense of this our thankful hearts are moved to do good to others.
3. That therefore we do it ultimately as to Christ himself; who taketh that which is done for his cause and servants, as done to him, Matt. xxv. 40.
4. That we conquer the cursed sin of selfishness, which makes men little regard any but themselves.
5. That we love our neighbours as ourselves, and love most where there is most of God and goodness, and not according to self-interest: and that as members of the same body, we take our brethren's wants and sufferings as our own; and then we should be as ready to help them as ourselves.
6. That we know the vanity of worldly riches, and be not earthly-minded, but regard the interest of God and our souls above all the treasures of the world.
7. That we unfeignedly believe the promises of God, who hath engaged himself to provide for us, and everlastingly to reward us in glory with himself. If these seven qualifications be wrought upon the heart, good works will plentifully follow. Make but the tree good, and the fruit will be good. But when the heart is void of the root and life which should produce them, the judgment will not be persuaded that so much is necessary, and required of us; and the will itself will still hang back, and be delaying to do good, and doing all pinchingly and hypocritically, with unwillingness and distrust.