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                                        Letter to Anne, Countess of Ossory, (16 August 1776)
A favourite saying of Walpole's, it is repeated in other of his letters, and might be derived from a similar statement attributed to Jean de La Bruyère, though unsourced: "Life is a tragedy for those who feel, and a comedy for those who think". An earlier form occurs in another published letter:
I have often said, and oftener think, that this world is a comedy to those that think, a tragedy to those that feel — a solution of why Democritus laughed and Heraclitus wept.
Letter to Sir Horace Mann (31 December 1769) 
Variant: The world is a comedy to those that think; a tragedy to those that feel.
                                    
 
        
     
                             
                             
                             
                             
                             
                             
                            