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.