To restore a deposit is something that is desirable in itself; yet I shall not always restore it, nor at every time or in every place. Sometimes it is a matter of indifference whether I deny a deposit or restore it openly. I shall always regard the interest of the one to whom I am intending to restore a deposit, and shall refuse to do so if it will do him harm. I shall proceed in the same way in the matter of a benefit. I shall consider when to give it, to whom to give it, and how and why. For reason should be applied to everything we do and no gift can be a benefit unless it is given with reason, since every virtuous act is accompanied by reason. How often, when men are reproaching themselves for some thoughtless benefaction, do we hear the words: “I would rather have lost it than have given it to him”! Thoughtless benefaction is the most shameful sort of loss, and it is a much greater offense to have ill bestowed a benefit than to have received no return; for it is the fault of another if we have received no return, while, if we did not select the one to whom we were giving, the fault is our own. In making my choice no considerations will influence me so little as the one you suppose — who will be likely to make me some return; for I choose a person who will be grateful, not one who is likely to make a return, and it often happens that the grateful man is one who is not likely to make a return, while the ungrateful man is one who has made a return. It is to the heart that my estimate is directed; consequently I shall pass by the man who, though rich, is unworthy, and shall give to one who, though poor, is good; for he will be grateful in the midst of extreme poverty, and, when he lacks all else, this heart he will still have.