wise expenditure of surplus wealth might be
indicated. I enumerate but a few--a very few--of the many fields which
are open, and only these in which great or considerable sums can be
judiciously used. It is not the privilege, however, of millionaires
alone to work for or aid measures which are certain to benefit the
community. Every one who has but a small surplus above his moderate
wants may share this privilege with his richer brothers, and those
without surplus can give at least part of their time, which is usually
as important as funds, and often more so. Some day, perhaps, with your
permission, I will endeavor to point out some fields and modes in which
these may perform well their part as trustees of wealth, or leisure,
according to the measure of their respective fortunes.

It is not expected, neither is it desirable, that there should be a
general concurrence as to the best possible use of surplus wealth. For
different men and different localities there are different uses. What
commends itself more highly to the judgment of the administrator is the
best use for him, for his heart should be in the work. It is as
important in administering wealth as it is in any other branch of a
man's work that he should be enthusiastically devoted to it and feel
that in the field selected his work lies.

Besides this, there is room and need for all kinds of wise benefactions
for the common weal. The man who builds a university, library, or
laboratory performs no more useful work than he who elects to devote
himself and his surplus means to the adornment of a park, the gathering
together of a collection of pictures for the public, or the building of
a memorial arch. These are all true laborers in the vineyard. The only
point required by the "Gospel of Wealth" is that the surplus which
accrues from time to time in the hands of man should be administered by
him in his own lifetime for that purpose which is seen by him, as
trustee, to be best for the good of the people. To leave at death what
he cannot take away, and place upon others the burden of the work which
it was his own duty to perform, is to do nothing worthy. This requires
no sacrifice, nor any sense of duty to his fellows.

Time was when the words concerning the rich man entering heaven were
regarded as a hard saying. Today, when all questions are probed to the
bottom and the standards of faith received the most liberal
interpretations, the startling verse has been rele