To Mr. Thomas Simpson, Kingswood. Date: LEWISHAM, December 14, 1771. DEAR BROTHER, For some time I have been in doubt whether it was best for me to write or to leave you to your own reflections. But at length love turns the scale. I cannot be silent any longer without being wanting in affection. I will therefore state the case as impartially as I can; and may God give you a right judgement in all things! It has pleased God to entrust you with several talents a measure of His grace, of natural understanding, improved by reading and conversation, and a tolerable utterance. And what are you doing with these talents You are wellnigh burying them in the earth. A dispensation of the gospel is committed to you; and yet you preach not the gospel, or but now and then, instead of continually stirring up the gift of God that is in you. Is this inactivity, this losing so many precious opportunities, owing to any temporal views Do you expect to get more money by delay I hope not. Do you want to avoid labour, shame, or censure I would fain think better things of you. Surely you have not so learned Christ! But you have promised, not indeed to man, but before God, that you will not leave the Church. What do you mean by this What ideas do you affix to that confused expression In what sense can the officiating at West Street or Spitalfields Chapels (both of them consecrated places, if that avails anything) be called leaving the Church Does Mr. Dodd, one of the King's chaplains, leave the Church by officiating at Charlotte Street Chapel although this was never consecrated yet, neither is under any Episcopal jurisdiction.

But if you had made that promise ten times, still I ask, Would it not be 'more honoured in the breach than in the observance' For what was it you promised To wait for dead men's shoes Was not this a foolish promise To bury your talent in the earth Was not this a sinful promise To incur the woe of not preaching the gospel Is not this both foolish and sinful 'But you do not intend to stand in the vineyard all the day idle. You will but wait a while longer.' Well, how long will you be as a dumb dog twenty years or ten or one and a half If you have a lease of your life, well. But what if you are called in one year to give an account of your stewardship O live to-day! Do all the good you can while it is called to-day! Now stir up the gift of God which is in you! Now save as many souls as you can; and do all you can to ease the labour and prolong the life of Your affectionate friend and brother.