Let us never bestow gifts which may recoil upon us to our shame. As the sum total of friendship consists in making our friends equal to ourselves, we ought to consider the interests of both parties; I must give to him that wants, yet so that I do not want myself; I must help him who is perishing, yet so that I do not perish myself, unless by so doing I can save a great man or a great cause. I must give no benefit which it would disgrace me to ask for. I ought not to make a small benefit appear a great one, nor allow great benefits to be regarded as small; for although it destroys all feeling of gratitude to treat what you give like a creditor, yet you do not reproach a man, but merely set off your gift to the best advantage by letting him know what it is worth. Every man must consider what his resources and powers are, so that we may not give either more or less than we are able. We must also consider the character and position of the person to whom we give, for some men are too great to give small gifts, while others are too small to receive great ones. Compare, therefore, the character both of the giver and the receiver, and weigh that which you give between the two, taking care that what is given be neither too burdensome nor too trivial for the one to give, nor yet such as the receiver will either treat with disdain as too small, or think too great for him to deal with.
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