THE first day of the first year, of the eighth decade, of the eighteenth century, may well suggest a few seasonable reflections to all who are toiling in the labour, fighting in the battle, and journeying in the pilgrimage of life. Even if the purpose of existence were only selfish, it would be well for us to avail ourselves of set times for pausing in our career, to cast a comprehensive glance backwards, in order to see for how much we have reason to regret; and to forecast the future, to see in how many matters we have reason to amend. Even to a worldly man, past follies may preach present repentance and future amendment. Errors may teach discretion, and remorse may goad to wisdom. But if the purpose of life be something far higher than selfish gain or worldly advancement, the breathing-time of pause becomes all the more necessary, and all the more advantageous. The casting up of our year's accounts, the settling of our ledgers, and the taking of stock, so as to see how we stand with the world, and to enable us to determine on the expenditure which it will be honest for us to indulge in, may thus prompt us to a more thorough self-examination, and inspire us with more salutary resolutions. The higher our conception of the dignity and purpose of our existence, the more highly shall we value such processes of self-interrogation, and the more cheerfully shall we make use of opportunities for practising them.

Each human being has a life-ledger, and its contents may be scheduled in three great accounts:-"I, in account current with myself;" "I,

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in account current with mankind;" "I, in account with the Lord." The last of the three is the summary of the other two. Our relation to the Lord is determined by our actual relation to man, and our actual relation to ourselves. Our actual relation to ourselves includes all the details of our inner life of thought, feeling, purpose, motive; compacting themselves into spiritual and mental states; incorporating themselves in our individual character; manifesting themselves in part here, in our outer life of action and speech, and preparing for an effectual and an abiding manifestation in the other world. Our actual relation to mankind includes all the words spoken and deeds done, which are audible, or visible, to others, or the effects of which can in any way act upon others. Life in its outward manifestations, by look, by gesture, by tones, by the impress of personal character influencing others, as well as by words and deeds in the family, in the social circle, in business, in public matters, in the Church-is comprehended in the true statement of account between ourselves and our neighbour. Whether we will or no, these accounts are truly kept. Our responsibility for indebtedness is being every moment sealed in the very character which we acquire, and which our outer life still more and more confirms as our own. Nor can we fail to receive all that is really due to us. Ingratitude cannot deprive us of the joy of well-doing: dishonesty cannot defraud us of the moral recompense of duties properly discharged; self-complacency cannot avail to deliver us from the effect of our sins. In spiritual life there are no outstanding debts or credits. We pay and receive as we go. The balance against us we have already paid in the deterioration of our individual character. The balance in our favour has already been realized in the development of our own souls. Into our very natures sinks down the reward or the penalty which attends every cherished affection, uttered thought, wish, and deed. Hence the pre-eminent importance of availing ourselves of what may be called life's starting-points, so as to turn about, and seek to discern where we are, and whither we are tending.

There are many such "starting-points," stages in our life's journey, ports at which we touch in life's voyage, halting-places in life's pilgrimages. Some of them will at once occur to the mind. All reckon their age by the natural cycle marked by the round of the seasons: they are so many years advanced from life's first starting-point, their birth. Infancy, childhood, youth, manhood, or womanhood, each insensibly growing into the stage above it, mark the more general starting-points of their life.