“And He looked up and saw the rich putting their gifts into the treasury, and He saw also a certain poor widow putting in two mites” (Luke 21:1-2 NKJV).

As Jesus watched the people putting their gifts into the Temple offering, he offered several insights into how God sees our giving. One insight is that God sees our giving. He watches over our giving, looking to see who is generous and who is not. Another insight is that God sees the proportion of our giving. He knows whether we give sacrificially or not. He cares less about the amount of our giving and more about the motivation and proportion of our giving.
 
That Jesus sat near the place where he could watch those giving their offerings, and that he used it to teach his disciples about giving, should not surprise us. He wants us to understand that God cares more for the heart of the giver than the amount of the gift. Love and giving are connected. “For God so loved the world that he gave…” (John 3:16).