St. Gal. "In the signs of religion and the laws of salvation form
necessarily prevails over essence, and the validity of a sacrament
solely depends upon its form. The whole question is whether the penguins
have been baptized with the proper forms. Now there is no doubt about
the answer."

The fathers and the doctors agreed, and their perplexity became only the
more cruel.

"The Christian state," said St. Cornelius, "is not without serious
inconveniences for a penguin. In it the birds are obliged to work out
their own salvation. How can they succeed? The habits of birds are,
in many points, contrary to the commandments of the Church, and the
penguins have no reason for changing theirs. I mean that they are not
intelligent enough to give up their present habits and assume better."

"They cannot," said the Lord; "my decrees prevent them."

"Nevertheless," resumed St. Cornelius, "in virtue of their baptism their
actions no longer remain indifferent. Henceforth they will be good or
bad, susceptible of merit or of demerit."

"That is precisely the question we have to deal with," said the Lord.

"I see only one solution," said St. Augustine. "The penguins will go to
hell."

"But they have no soul," observed St. Irenaeus.

"It is a pity," sighed Tertullian.