Background.

- ‘It should be Christmas Day, I am sure, on which one drinks the health of such an odious, stingy, hard, unfeeling man as Mr. Scrooge‘ is a quotation from A Christmas Carol (Stave 3).
- A Christmas Carol is a novella, or short story, written by Charles Dickens and first published in the Christmas of 1843. The allegorical tale tells the story of the transformation of the mean-spirited Ebenezer Scrooge through the visits of the spirit of his former business partner and three ghosts over the course of a Christmas Eve night. It remains a much-loved traditional Christmas tale.
Context.
This sarcastic quotation is said by the wife of Bob Cratchit. It is Christmas Day and her husband has just proposed a toast to his employer, Ebenezer Scrooge, saying I’ll give you Mr. Scrooge, the Founder of the Feast! Even though he is poorly paid and badly treated by Scrooge, Bob Cratchit is humble enough to acknowledge his employers part in paying for the Christmas dinner through his wages. Mrs Cratchit, however, is not as generous with her comments towards the greedy selfish Scrooge, letting her husband know what she thinks of him.
When Bob queries his wife by replying My dear, Christmas Day, as if to question her remark at a time of forgiving and kindness associated with this festive day, she begrudgingly replies I’ll drink his health for your sake and the Day’s. Mrs. Cratchit agress to join in the toast only to please her husband and in the spirit of Christmas, but it is clear she is no fan of Scrooge.
The Ghost of Christmas Present, the second of the three spirits that haunt the miser Ebenezer Scrooge, in order to prompt him to repent his selfish ways, has taken Scrooge to see the family of his clerk, Bob Cratchit. There, he witnesses the Cratchit family enjoy a Christmas meal including this toast.

Illustration from Stave 3 of the original publication of A Christmas Carol showing the Ghost of Christmas Present visiting Ebenezer Scrooge.
Bob Cratchit.
The abused, underpaid clerk of Ebenezer Scrooge, Bob Cratchit is a kind but very poor man with a large family and a very sick son, Tim. He works for Scrooge, copying letters in a cold dismal room, so small it is described as a sort of tank. Bring wintertime, he is forced to try and stay warm with thick clothes and heat himself by the flame of a candle. He wears tattered clothes as he cannot afford a coat. Cratchit is treated poorly by Scrooge and given a weekly salary that is insufficient to provide his family with a proper Christmas dinner. Despite these circumstances, Bob Cratchit represents the opposite qualities of Scrooge including kindness, generosity and the love of his family members.
Themes in A Christmas Carol: Christmas.
As reflected in the title the theme of Christmas is central to the novella A Christmas Carol. Christmas is a traditional Christian celebration of the birth of Christ. Occurring around the Winter Solstice (the longest night of the year) has led to traditions from other cultures and religions being incorporated over time including Pagan, Roman and Greek. Dickens incorporates a number of these traditions into A Christmas Carol, such as the bringing together of family and friends, feasting of food, gathering around a fire, the singing of carols, the figure of Saint Nicholas (also known as Santa Claus/Father Christmas), the giving of presents and attending church. At the start of the story we see the miserly misanthropic character Ebenezer Scrooge reject many of these traditions. He represents the opposite of human traits we associate with Christmas such as generosity and compassion. Through his transformation, towards the end of the story we can see Scrooge adopt the spirit of Christmas such as happiness, generosity and kindness.
Source.
Taken from the following passage in Stave 3 (The Second Of The Three Spirits) of A Christmas Carol:
“Mr. Scrooge!” said Bob; “I’ll give you Mr. Scrooge, the Founder of the Feast!”
“The Founder of the Feast indeed!” cried Mrs. Cratchit, reddening. “I wish I had him here. I’d give him a piece of my mind to feast upon, and I hope he’d have a good appetite for it.”
“My dear,” said Bob, “the children! Christmas Day.”“It should be Christmas Day, I am sure,” said she, “on which one drinks the health of such an odious, stingy, hard, unfeeling man as Mr. Scrooge. You know he is, Robert! Nobody knows it better than you do, poor fellow!”
“My dear,” was Bob’s mild answer, “Christmas Day.”“I’ll drink his health for your sake and the Day’s,” said Mrs. Cratchit, “not for his. Long life to him! A merry Christmas and a happy new year! He’ll be very merry and very happy, I have no doubt!”
The children drank the toast after her. It was the first of their proceedings which had no heartiness. Tiny Tim drank it last of all, but he didn’t care twopence for it. Scrooge was the Ogre of the family. The mention of his name cast a dark shadow on the party, which was not dispelled for full five minutes.
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