bout him to divide and settle his
estate; if his business is in confusion below stairs, his books out of
order, and his accounts unsettled, to what purpose does he give his
estate among his relations, when nobody knows where to find it?

As, then, the minister exhorts us to take care of our souls, and make
our peace with Heaven, while we are in a state of health, and while life
has no threatening enemies about it, no diseases, no fevers attending;
so let me second that advice to the tradesman always to keep his books
in such a posture, that if he should be snatched away by death, his
distressed widow and fatherless family may know what is left for them,
and may know where to look for it. He may depend upon it, that what he
owes to any one they will come fast enough for, and his widow and
executrix will be pulled to pieces for it, if she cannot and does not
speedily pay it. Why, then, should he not put her in a condition to have
justice done her and her children, and to know how and of whom to seek
for his just debts, that she may be able to pay others, and secure the
remainder for herself and her children? I must confess, a tradesman not
to leave his books in order when he dies, argues him to be either.

1. A very bad Christian, who had few or no thoughts of death upon him,
or that considered nothing of its frequent coming unexpected and sudden
without warning; or,

2. A very unnatural relation, without the affections of a father, or a
husband, or even of a friend, that should rather leave what he had to be
swallowed up by strangers, than leave his family and friends in a
condition to find, and to recover it.

Again, it is the same case as in matters religious, with respect to the
doing this in time, and while health and strength remain. For, as we say
very well, and with great reason, that the work of eternity should not
be left to the last moments; that a death-bed is no place, and a sick
languishing body no condition, and the last breath no time, for
repentance; so I may add, neither are these the place, the condition,
nor the time, to make up our accounts. There is no posting the books on
a death-bed, or balancing the cash-book in a high fever. Can the
tradesman tell you where his effects lie, and to whom he has lent or
trusted sums of money, or large quantities of goods, when he is
delirious and light-headed? All these things must be done in time, and
the tradesman should take care that his books should always d