"If all be a gift, then it is not a debt, and we cannot say to God as that creditor who said, 'Pay me what you owe,' (Matt. 18:28). Who can make God a debtor, or do any act that is obliging and meritorious? Whatever we receive from God is a gift; we can give nothing to Him but what He has given to us. 'All things come from You, and of Your own have we given to You,' (1 Chron. 29:14).
"David and his people offered to the building of God's house gold and silver, but they offered nothing but what God had given them. 'Of Your own have we given You.' If we love God, it is He that has given us a heart to love Him. If we praise Him, He both gives us the organ of tongue, and puts it in tune. If we give alms to others, He has given alms to us first, so that we may say, 'We offer, O Lord, of Your own to You.' Is all a gift, how absurd, then, is the doctrine of merit? . . . We cannot deserve a bit of bread, much less a crown of glory. If all be a gift, then merit is exploded, and shut out of doors."