What, then, is a benefit? It is the art of doing a kindness which both bestows pleasure and gains it by bestowing it, and which does its office by natural and spontaneous impulse. It is not, therefore, the thing which is done or given, but the spirit in which it is done or given, that must be considered, because a benefit exists, not in that which is done or given, but in the mind of the doer or giver. How great the distinction between them is, you may perceive from this, that while a benefit is necessarily good, yet that which is done or given is neither good nor bad. The spirit in which they are given can exalt small things, can glorify mean ones, and can discredit great and precious ones; the objects themselves which are sought after have a neutral nature, neither good nor bad; all depends upon the direction given them by the guiding spirit from which things receive their shape. That which is paid or handed over is not the benefit itself, just as the honour which we pay to the gods lies not in the victims themselves, although they be fat and glittering with gold, 3 but in the pure and holy feelings of the worshippers.

Thus good men are religious, though their offering be meal and their vessels of earthenware; whilst bad men will not escape from their impiety, though they pour the blood of many victims upon the altars.