And this brings me to another principal reason why a tradesman should not only keep books, but be very regular and exact in keeping them in order, that is to say, duly posted, and all his affairs exactly and duly entered in his books; and this is, that if he should be surprised by sudden or unexpected sickness, or death, as many are, and as all may be, his accounts may not be left intricate and unsettled, and his affairs thereby be perplexed.

Next to being prepared for death, with respect to Heaven and his soul, a tradesman should be always in a state of preparation for death, with respect to his books; it is in vain that he calls for a scrivener or lawyer, and makes a will, when he finds a sudden summons sent him for the grave, and calls his friends about him to divide and settle his estate; if his business is in confusion below stairs, his books out of order, and his accounts unsettled, to what purpose does he give his estate among his relations, when nobody knows where to find it?

As, then, the minister exhorts us to take care of our souls, and make our peace with Heaven, while we are in a state of health, and while life has no threatening enemies about it, no diseases, no fevers attending; so let me second that advice to the tradesman always to keep his books in such a posture, that if he should be snatched away by death, his distressed widow and fatherless family may know what is left for them, and may know where to look for it.  He may depend upon it, that what he owes to any one they will come fast enough for, and his widow and executrix will be pulled to pieces for it, if she cannot and does not speedily pay it.  Why, then, should he not put her in a condition to have justice done her and her children, and to know how and of whom to seek for his just debts, that she may be able to pay others, and secure the remainder for herself and her children?  I must confess, a tradesman not to leave his books in order when he dies, argues him to be either.

1.  A very bad Christian, who had few or no thoughts of death upon him, or that considered nothing of its frequent coming unexpected and sudden without warning; or,

2.  A very unnatural relation, without the affections of a father, or a husband, or even of a friend, that should rather leave what he had to be swallowed up by strangers, than leave his family and friends in a condition to find, and to recover it.

Again, it is the same case as in matters religious, with respect to the doing this in time, and while health and strength remain.  For, as we say very well, and with great reason, that the work of eternity should not be left to the last moments; that a death-bed is no place, and a sick languishing body no condition, and the last breath no time, for repentance; so I may add, neither are these the place, the condition, nor the time, to make up our accounts.  There is no posting the books on a death-bed, or balancing the cash-book in a high fever.  Can the tradesman