"And here again.
Paupers' Burial Fund, a loss; enter it as such.

Christmas Gift to Verger and Sexton, an absolute loss--you get nothing in return.

Widows' Mite, Fines inflicted in Sunday School, etc., these are profit; write them down as such.

By this method, you see, in ordinary business we can tell exactly where we stand: anything which we give out without return or reward we count as a debit; all that we take from others without giving in return we count as so much to our credit." "Ah, yes," murmured the rector.

"I begin to understand." "Very good.