This document discusses the work of attention as an act of love. It defines love as requiring effort and courage directed towards spiritual growth. The principal form that the work of love takes is attention, which requires making an effort to shift one's consciousness away from preoccupations. Attention is an act of will and work against the inertia of our own minds. It encourages listening well, reading carefully and focusing, in order to train one's attention. True listening requires work and is therefore an act of love. It suggests that giving value to others helps them feel valuable in return, and that love and value beget more love and value.