of age, whom therefore I must soon lose, unless it please God that she rather should mourn for me. I read the letters in which you relate your mother's death to Mrs. Strahan, and think I do myself honour, when I tell you, that I read them with tears; but tears are neither to you, nor to me, of any farther use, when once the tribute of nature has been paid. The business of life summons us away from useless grief, and calls us to the exercise of those virtues, of which we are lamenting our deprivation.
The greatest benefit which one friend can confer upon another, is to guard, and excite, and elevate his virtues. This your mother will still perform, if you diligently preserve the memory of her life, and of her death: a life, so far as I can learn, useful, wise, and innocent; and a death, resigned, peaceful, and holy. I cannot forbear to mention, that neither reason nor revelation denies you to hope that you may increase her happiness by obeying her precepts; and that she may, in her present state, look with pleasure upon every act of virtue to which her instructions or example have contributed. Whether this be more than a pleasing dream, or a just opinion of separate spirits, is, indeed, of no great importance to us, when we consider ourselves as acting under