“P.” We most fully sympathize with you in your feelings as to professing Christians going in debt. We consider it perfectly shocking. We have long felt that a Christian who owes money has no right, in the sight of God or man, to show hospitality, to give a penny in charity, or to purchase a penny tract. We look upon it as positive unrighteousness. We have refused to dine with a person in debt, and told him plainly our reason, and that he had no right to ask any one to dine, so long as he was in debt. The utter want of conscience on this subject is really dreadful. It must sadly grieve the Spirit of God, and bring in leanness, barrenness, and deadness of soul. We do not believe that the word of Christ can be dwelling in a person who has no conscience as to debt; and we should feel called upon to mark such a person, and have no company with him. We are disposed to think that faithful personal discipline, in all such cases, would have a good effect. As to persons who have failed in business, and compounded with their creditors, we consider them morally bound to the full amount of their liabilities; and they are in debt until that amount is paid. No legal exemption could ever release a really upright person from the righteous obligation of paying what he owes. We feel called upon to write strongly on this subject, because of the sad laxity which obtains amongst professors with respect to it. All we want is, to see some exercise of conscience— some measure of effort, however feeble, to get out of an utterly false position. A man may find himself unavoidably plunged in debt in fifty ways; but if he has an upright mind and a healthfully exercised conscience, he will use every effort, he will curtail his expenses within the narrowest circle possible, he will deny himself in every way, in order to pay off the debt, even by a shilling a week. May the Lord give us to look at this great practical quest ion with that amount of seriousness which it demands! We fear the cause of Christ is sadly damaged, and the testimony of professing Christians marred, through lack of sensibility and rightmindedness as to going into, tend living in, debt. Oh for a tender conscience!