Ioannis Wolphii Tigurini de christiana perseverantia commentationis consolatoriae, ad N. captivos fratres liber unus. ...

and are one: which, since they are favors, neither the wealth of the rich man nor the poverty of the poor man can change in any way. And that is what, by the testimony of the proverb, is the best thing in a favor, namely the spirit, in respect to which a favor can be both given and received by anyone. However, just as the skill of playing is only perfected when the fitness of the body is added, so too is that liberality considered perfect and absolute which lacks no wealth with which to exert its strength. Hence arises that distinction of favors, so that the richer or more powerful someone is, the greater the things he gives, while the poorer he is, the smaller the things he contributes. This matter, whenever I reflect upon both the greatest favors you have bestowed upon me and the duties which my father, Johann Wolf of pious memory, performed for you, always comes to my mind. For he, as I have often heard from you, held you in such high regard while you were traveling in these regions, and he devoted all his care, effort, and labor to you as if you were his own son, that you (being so skilled in receiving) became accustomed to calling him a second father, and Zurich a second homeland.