Second Sunday after Christmas.

THE ACCOUNT OF OUR STEWARDSHIP.

S. LUKE xvi. 2.

Give an account of thy stewardship; for thou mayest be no longer Steward.

Ir was a terrible moment for the dishonest Steward when he heard those words from the lips of his lord. He had enjoyed the entire management of a large property; but had been wasteful and extravagant. His accounts would be sure to shew tokens of unrighteous dealing throughout. The final result, instead of exhibiting the issue of faithful stewardship,—namely, a mighty increase,-would reveal nothing but ruin. This must bring disgrace on the man who had so shamefully mismanaged his trust and with the loss of office would come the condition of a homeless outcast. . . . So far and no further on this, the last Sunday of the year, I propose

that we consider the teaching of our LORD's Parable of the Unjust Steward.

As for the application of it,-The "rich man' in the Parable, is GOD. Thou and I are "accused unto Him" that we have "wasted His goods.' The accuser is Satan, our great Enemy; who is for ever accusing the brethren before GOD. From this, in fact, he has his very name; (for "Devil" is not, as some think, derived from "do evil,"but is properly a Greek word, and means "Accuser.") ... Thus stands it with us then. Satan is even now accusing us unto God with having "wasted His goods." Whatever has been entrusted to our charge, corresponds with the "goods" here spoken of. Of course our money is one of the things alluded to. But nothing which we are apt to call "ours" can be left out. Our abilities, our time, and that which is always taking place in Time, our opportunities ;whether resulting from our rank and station in life, or our peculiar calling,-or our family relationship and connexions, or our office. Not only the property therefore, and the talents, which we so freely call "ours;" but everything which attaches to us and (as we think) belongs to us; -all these things, I repeat, are meant by what are called in the Parable, "his goods."

And the essential and the startling circumstance is contained in the proof which the Parable affords, that however prone we may be to regard all these things as our own, they are claimed by GoD as being in reality His. This, I say, is a most solemn circumstance. The absolute owner of a mansion may pull it down if he will the tenant may but occupy it so long as the owner pleases. The lord of an estate may transfer that estate to another, if he will: the Steward may but manage the property,liable at any moment to be called upon to give an account of his proceedings, and to pay over the gains which have accrued to the estate in consequence of his management. The very condition of his occupation is that the gains shall be accounted for to another.

This then, I repeat, is the startling circumstance :-the discovery, that we are but Stewards here below; that everything which we possess belongs in reality to GOD; so belongs to Him that He will claim every part of it at our hands at the last ;-is so entrusted to us that we have to deal with it as Stewards do, namely, to make the most we can of it; and that, not for ourselves, but for another. All this, I say, is a solemn and striking view of the relation in which

we stand to GOD; yet not more solemn and striking than true.

Where is the man who, looking over the whole extent of his stewardship, will venture to hope that a cunning and a watchful Enemy could not truly accuse him unto his LORD that he has "wasted His goods ?" What of Time,—a precious trust which all enjoy alike? Does memory bear no sad witness of hours wasted, hours trifled away, hours misused? What of precious opportunities, once ours, now alas, gone and for ever, golden opportunities, which were sent us from God's own Right Hand, wherewith to weave for ourselves an imperishable crown of rejoicing; but which we carelessly let go,-aye, or shamefully trampled under foot? What of the sums of money which we have called "income;" has no part of it ever been wasted? O is it not terrible to think that as much as might have found its way into some field of Missionary enterprise, and sought out a heathen child, and printed the Cross of CHRIST on a swarthy brow which is already cold in death,and enabled one more of those many millions for whom CHRIST died, to walk in white, and sing a new song before the throne of GOD and of the LAMB; - is it not sickening, I say, to

think, how often such a sum of money as that, has been squandered on some scheme of silly extravagance,—wasted in some plan of luxury, —or, worst of all! perverted to some purpose which conscience plainly declares was neither more nor less than sin?...

Sleep,

You will have no difficulty in seeing why I bring this matter before you now. The subject suits the season: for this is as it were a rehearsal of the end of life. It is a part of the singular goodness and mercy of GOD that it can never be said of Him that He takes any one by surprise. He has made our life full of rehearsals. at the close of every day, when we lie down in darkness and weariness until the morning,-is a little rehearsal of the end of our days when we shall close our eyes in death. Every departure on a journey is a rehearsal of that last departure, -when, alas, it is to be feared, there will be the discovery of things left undone to the very last. Changes of residence,-when we are reminded of the quantity of lumber we have inconsiderately heaped up; the many useless things we have from time to time purchased; and the actual incumbrance which the costliest of our possessions prove to us in the end :-change of residence, I say, is a rehearsal of that last great