Buteverygentlemanunderstandshisownbusinessbest。\"
Theletter，pervadedbythesamespiritofbanterthroughout，istoolongtoquoteatlength，butthefollowingextractscontaintheleadingidea:\"Areyousure，andcanyoumakeussure，thattherereallyexistnosuchthingsasGod，afuturestateofrewardsandpunishments？Ifso，alliswell。Letusthen，inourlasthours，readLucian，andplayatwhist，anddrolluponCharonandhisboat；letusdieasfoolishandinsensible，asmuchlikeourbrotherphilosophersthecalvesofthefieldandtheassesofthedesert，aswecan，forthelifeofus……Uponthewhole，doctor，yourmeaningisgood；butIthinkyouwillnotsucceedthistime。Youwouldpersuadeus，bytheexampleofDavidHume，Esq。，thatatheismistheonlycordialforlowspirits，andtheproperantidoteagainstthefearofdeath。\"
Itisdifficulttosaywhetherthepuerilityortheignorancedisplayedinthisletteristhegreater。EitherthewriterhadneverreadtheTheoryofMoralSentimentsatall，orhewasso1ittleversedinphilosophyastoseenodifferencebetweenDeismandAtheism，twodistinctlogicalcontradictories。Thereis，moreover，notawordinAdamSmith\'slettertojustifyanyreferencetoreligiousquestionsatall；andsub-sequentquotationsfromtheMoralSentimentswillabundantlydemonstratethetotalfalsityofthechurchman\'sassumptions。AdamSmithtreatedhisletterwiththecontemptuoussilenceitsowelldeserved。ThestoryquotedbySirWalterScott，inanarticleintheQuarterly，thatJohnsongrosslyinsultedAdamSmithataliterarymeetinginGlasgow，byreasonofhisdislikeforhim，astheeulogizerofHume，iseasilyshowntorestonnofoundation。Humedidnotdietill1776，anditwasthreeyearsearlierthatJohnsonvisitedGlasgow。
ThetwoyearsafterthepublicationofhisgreatestworkAdamSmithspentinLondon，inthemidstofthatliterarysocietywhichweknowsowellthroughthepagesofBoswell。Then，attherequestoftheDukeofBuceleuch，hewasmadeoneoftheCommissionersofCustominScotland，andinthisoccupationspentthelasttwelveyearsofhislife，inthemidstofasocietywhichmusthaveformedanagreeablecontrasttothelongyearsofhisretirementandsolitude。Thelightdutiesofhisofficethepleasuresoffriendship；thelossofhismotherandcousin，andincreasingillhealth，allcombinedtopreventthecompletionofanymoreofhisliteraryprojects。Afewdaysbeforehisdeathheorderedallhismanuscriptstobeburnt，withtheexceptionofafewessays，whichmaystillberead。
TheyconsistofaHistoryofAstronomy，aHistoryofAncientPhysics，aHistoryofAncientLogicandMetaphysics，anEssayontheImitativeArts，oncertainEnglishandItalianverses，andontheExternalSenses。ThedestroyedmanuscriptsaresupposedtohavecomprisedthelecturesonRhetoric，readatEdinburghforty-twoyearsbefore，andthelecturesonNaturalTheologyandonJurisprudence，whichformedpartofhislecturesatGlasgow。TheadditionswhichliemadetotheMoralSentiments，inthelastwinterofhislife，helivedtoseepublishedbeforehisdeath。