Dear Sir,
You have, as I find by every kind of evidence, lost an excellent mother; and I hope you will not think me incapable of partaking of your grief. I have a mother, now eighty-two years of age, whom, therefore, I must soon lose, unless it please God that she rather should mourn for me. I read the letters in which you relate your mother's death to Mrs. Strahan, and think I do myself honour, when I tell you that I read them with tears; but tears are neither to you nor to me of any further use, when once the tribute of nature has been paid. The business of life summons us away from useless grief, and calls us to the exercise of those virtues of which we are lamenting our deprivation. The greatest benefit which one friend can confer upon another, is to guard, and excite, and elevate his virtues. This your mother will still perform, if you diligently preserve the memory of her life, and of her death: a life, so far as I can learn, useful, wise, and innocent; and a death resigned, peaceful, and holy. I cannot forbear to mention, that neither reason nor revelation denies you to hope, that you may increase her happiness by obeying her precepts; and that she may, in her present state, look with pleasure upon every act of virtue to which her instructions or example have contributed. Whether this be more than a pleasing dream, or a just opinion of separate spirits, is, indeed, of no great importance to us, when we consider ourselves as acting under the eye of God: yet, surely, there is something pleasing in the belief that our separation from those whom we love is merely corporeal; and it may be a great incitement to virtuous friendship, if it can be made probable, that that union that has received the divine approbation shall continue to eternity.
There is one expedient by which you may, in some degree, continue her presence. If you write down minutely what you remember of her from your earliest years, you will read it with great pleasure, and receive from it many hints of soothing recollection, when time shall remove her yet farther from you, and your grief shall be matured to veneration. To this, however painful for the present, I cannot but advise you, as to a source of comfort and satisfaction in the time to come; for all comfort and all satisfaction is sincerely wished you by, dear Sir, your most obliged, most obedient, and most humble servant,