“The Lord said to Moses, ‘Tell the Israelites to bring me an offering. You are to receive the offering for me from everyone whose heart prompts them to give.'” Exodus 25:1
Giving to the Lord—of money, time, talent, etc.—is dependent on the willingness of one person’s heart. The Lord delights in a cheerful giver. When you offer something to the Lord, it is blessed if you offered it willingly and not because you were only compelled or required by whoever.
Giving to the Lord is a test of our hearts and our character. That’s why it is said that it is more blessed to give than to receive. We should give because it is the overflow of our hearts, of our love, and of our devotion unto the Lord. When we are not willing, even if we give, it counts to nothing. Why? Because God looks at the heart. On the outside, we may appear generous by the amount we give although we may have done it out of grudge, complaining, or even boasting. It is not acceptable. On the better hand, we may give a small amount yet our heart’s desire and motive is to give glory to the Lord.
Unlike man, God doesn’t look at appearances, or how much or little we have given. God looks at our hearts.
The amazing thing is, the more we get closer to God, the more willing we will find our hearts to give. We would want to give and give more because we won’t be able to limit the inward urge of the Holy Spirit to be kind and generous. Let us be willing givers.