We will need to quote those two passages in order to answer this good question. We will begin by reading Exodus 25:1-9 from the New King James Version: “Then the LORD spoke to Moses, saying: ‘Speak to the children of Israel, that they bring Me an offering. From everyone who gives it WILLINGLY WITH HIS HEART you shall take My offering. And this is the offering which you shall take from: gold, silver, and bronze; blue, purple, and scarlet thread, fine linen, and goats’ hair; ram skins dyed red, badger skins, and acacia wood; oil for the light, and spices for the anointing oil and for the sweet incense; onyx stones, and stones to be set in the ephod and in the breastplate. And let them make Me a sanctuary, that I may dwell among them. According to all that I show you, that is, the pattern of the tabernacle and the pattern of all its furnishings, just so you shall make it.” I included verses 8-9 to show you that these offerings, made up of various things (metals, fabrics, skins, oil, spices, and stones) were for a very specific purpose. They would be used in the building of the Tabernacle that served as “God’s dwelling place” as the children of Israel travelled through the wilderness on their way to the Promised Land. Moses would be given a blueprint for this “temporary temple” which could be “set up and taken down” as they traveled. If you study further in the book of Exodus, you will see that skilled craftsmen also presented themselves to the Lord in the construction of the Tabernacle. Everyone who offered something to the Lord (materials, time, and talents) was done WILLINGLY by those who loved Him and who knew they would then have the Lord’s actual presence with them as they journeyed to Canaan. They would also have the privilege of worshipping Him in the temple with the Levites functioning as priests. Again, all was to be done with WILLING HEARTS.

Now let’s read Mark 12:41-44: “Now Jesus sat opposite the treasury and saw how the people put money into the treasury. And many who were rich put in much. Then one poor widow came and threw in two mites, which made a quadrans. So, He called His disciples to Himself and said to them, ‘Assuredly, I say to you that this poor widow put in more than all those who have given to the treasury; for they all put in OUT OF THEIR ABUNDANCE, but she 0UT OF HER POVERTY put in ALL THAT SHE HAD, her whole livelihood.” At this time, the children were in the Promised Land. They had built a “permanent temple,” thus these offerings were not given in order to build a temple but were put into the temple treasury (for distribution for charitable causes). The Lord, who knows the hearts and conditions of all people, knew that the RICH were simply giving from the excess that they had. In contrast, the POOR WIDOW gave everything she had. She only gave “two mites” (the smallest of coins equaling a “fraction of a penny”), but this was all she had to live on so she GAVE HER ALL! This teaches us a valuable lesson; the Lord looks upon “the HEART” and on “how much we have left over.” Using that standard, the Lord could say that “she put in more than all those who have given to the treasury.” Like those who gave in the wilderness in Moses’ day, she gave WILLINGLY WITH HER HEART, and this is what the Lord is looking for.

May we, dear fellow-believer, take this lesson to heart. The Lord wants us to be “giving from our heart,” not to impress others, but to please Him and to meet the needs of others. The saints of Macedonia illustrate this beautifully, for as a collection was being taken up for poor saints in Jerusalem the Apostle Paul wrote: “that in a great trial of affliction the abundance of their joy and THEIR DEEP POVERTY ABOUNDED IN THE RICHES OF THEIR LIBERALITY. For I bear witness that according to their ability, yes, and BEYOND THEIR ABILITY, they were FREELY WILLING, imploring us with much urgency that we would receive the gift and the fellowship of the ministering to the saints” (2nd Corinthians 8:1-4). Like the poor widow, they gave “their whole livelihood.” May we emulate this “spirit of giving” (from the HEART) as we read later in 2nd Corinthians 9:7: “So let each one give as he purposes in HIS HEART, not grudgingly or of necessity; for God loves a CHEERFUL GIVER.”  (DO)  (595.5)