Yet then the paying of tithes did not excuse the people from all other charity to the poor: Austin saith, _Qui sibi aut præmium comparat, aut peccatorum desiderat indulgentiam promereri, reddat decimam, etiam de novem partibus studeat eleemosynam dare pauperibus_. And in our times there is less reason that tithes should excuse the people from their works of charity, both because the tithes are now more appropriate to the maintenance of the clergy, and because (as is aforesaid) the people give them not out of their own. I confess, if we consider how decimation was used before the law by Abraham and Jacob, and established by the law unto the Jews, and how commonly it was used among the gentiles, and last of all by the church of Christ, it will make a considerate man imagine, that as there is still a divine direction for one day in seven, as a necessary proportion of time to be ordinarily consecrated to God, besides what we can spare from our other days; so that there is something of a divine canon, or direction, for the tenth of our revenues or increase to be ordinarily consecrated to God, besides what may be spared from the rest. And whether those tithes, that are none of your own, and cost you nothing, be now to be reckoned to private men, as any of their tenths, which they themselves should give, I leave to your consideration. Amongst Augustine's works we find an opinion that the devils were the tenth part of the angels, and that man is now to be the tenth order among the angels, the saints filling up the place that the devils fell from, and there being nine orders of angels to be above us, and that in this there is some ground of our paying tenths; and therefore he saith, that _Hæc est Domini justissima consuetudo; ut si tu illi decimam non dederis, tu ad decimam revocaberis, id est, dæmonibus, qui sunt decima pars angelorum, associaberis_. Though I know not whence he had this opinion, it seemeth that the devoting of a tenth part ordinarily to God, is a matter that we have more than a human direction for.
15. In times of extraordinary necessities of the church, or state, or poor, there must be extraordinary bounty in our contributions: as if an enemy be ready to invade the land, or if some extraordinary work of God (as the conversion of some heathen nations) do require it, or some extraordinary persecution and distress befall the pastors, or in a year of famine, plague, or war, when the necessities of the poor are extraordinary; the tenths in such cases will not suffice, from those that have more to give: therefore in such a time, the primitive christians sold their possessions, and laid down the price at the feet of the apostles.
In one word, an honest, charitable heart being presupposed as the root or fountain, and prudence being the discerner of our duty, the apostle's general rule may much satisfy a christian for the proportion, 1 Cor. xvi. 2, "Let every one of you lay by him in store, as God hath prospered him;" and 2 Cor. viii. 12, "according to that a man hath:" though there be many intimations, that ordinarily a tenth part at least is requisite.
III. Having thus resolved the question of the _quota pars_ or proportion to be given, I shall say a little to the question, Whether a man should give most in his lifetime, or at his death?
_Answ._ 1. It is certain that the best work is that which is like to do most good.
2. But to make it best to us, it is necessary that we do it with the most self-denying, holy, charitable mind.
3. That, _cæteris paribus_, all things else being equal, the present doing of a good work, is better than to defer it.
4. That to do good only when you die, because then you can keep your wealth no longer, and because then it costeth you nothing to part with it, and because then you hope that this shall serve instead of true repentance and godliness; this is but to deceive yourselves, and will do nothing to save your souls, though it do never so much good to others.
5. That he that sinfully neglecteth in his lifetime to do good, if he do it at his death, from true repentance and conversion, it is then accepted of God; though the sin of his delay must be lamented.
6. That he that delayeth it till death, not out of any selfishness, backwardness, or unwillingness, but that the work may be better, and do more good, doth better than if he hastened a lesser good. As if a man have a desire to set up a free-school for perpetuity, and the money which he hath is not sufficient; if he stay till his death, that so the improvement of the money may increase it, and make it enough for his intended work, that is to do a greater good with greater self-denial: for,
(1.) He receiveth none of the increase of the money for himself.