1. Jesus heartily approved of the widow’s small gift.
Luke 21:1–4. 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. So He said, “Truly I say to you that this poor widow has put in more than all; for all these out of their abundance have put in offerings for God, but she out of her poverty put in all the livelihood that she had.”
2. The Lord wants us to give generously and cheerfully.
2 Cor. 8:1–9. (the example of the Macedonian Christians)
2 Cor. 8:1–5. Moreover, brethren, we make known to you the grace of God bestowed on the churches of Macedonia: 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. And not only as we had hoped, but they first gave themselves to the Lord, and then to us by the will of God.
2 Cor. 8:11–12. But now you also must complete the doing of it; that as there was a readiness to desire it, so there also may be a completion out of what you have. For if there is first a willing mind, it is accepted according to what one has, and not according to what he does not have.
2 Cor. 9:6–7. But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.
3. Those who are rich must give accordingly.
1 Tim. 6:17–19. Command those who are rich in this present age not to be haughty, nor to trust in uncertain riches but in the living God, who gives us richly all things to enjoy. Let them do good, that they be rich in good works, ready to give, willing to share, storing up for themselves a good foundation for the time to come, that they may lay hold on eternal life.
4. Each Christian must give as the Lord has blessed.
1 Cor. 16:1–2. Now concerning the collection for the saints, as I have given orders to the churches of Galatia, so you must do also: On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come.
5. Do not rob God of his tithes and offerings.
Mal. 3:7–10. “Yet from the days of your fathers You have gone away from My ordinances And have not kept them. Return to Me, and I will return to you,” Says the Lord of hosts. “But you said, ‘In what way shall we return?’ Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings. You are cursed with a curse, For you have robbed Me, Even this whole nation. Bring all the tithes into the storehouse, That there may be food in My house, And try Me now in this,” Says the Lord of hosts, “If I will not open for you the windows of heaven And pour out for you such blessing That there will not be room enough to receive it.”
6. Seek first the kingdom of God.
Matt. 6:33. “But seek first the kingdom of God and His righteousness, and all these things shall be added to you.”
7. Don’t give to be seen of men.
Matt. 6:1–4. “Take heed that you do not do your charitable deeds before men, to be seen by them. Otherwise you have no reward from your Father in heaven. Therefore, when you do a charitable deed, do not sound a trumpet before you as the hypocrites do in the synagogues and in the streets, that they may have glory from men. Assuredly, I say to you, they have their reward. But when you do a charitable deed, do not let your left hand know what your right hand is doing, that your charitable deed may be in secret; and your Father who sees in secret will Himself reward you openly.”
8. God requires us to be merciful and give to the poor.
Prov. 14:21. He who despises his neighbor sins; But he who has mercy on the poor, happy is he.
Prov. 19:17. He who has pity on the poor lends to the Lord, And He will pay back what he has given.
Prov. 22:9. He who has a generous eye will be blessed, For he gives of his bread to the poor.
Matt. 5:7. Blessed are the merciful, For they shall obtain mercy.
Gal. 6:9–10. And let us not grow weary while doing good, for in due season we shall reap if we do not lose heart. Therefore, as we have opportunity, let us do good to all, especially to those who are of the household of faith.
9. To give to God’s children is to give to Christ.
Matt. 25:35, 40. “ ‘For I was hungry and you gave Me food; I was thirsty and you gave Me drink; I was a stranger and you took Me in;’ And the King will answer and say to them, ‘Assuredly, I say to you, inasmuch as you did it to one of the least of these My brethren, you did it to Me.’ ”
10. Be merciful and do good even to your enemies. Follow God’s example.
Luke 6:27–28. “But I say to you who hear: Love your enemies, do good to those who hate you, bless those who curse you, and pray for those who spitefully use you.”
11. Mere talk is not enough.
1 John 3:16–18. By this we know love, because He laid down His life for us. And we also ought to lay down our lives for the brethren. But whoever has this world’s goods, and sees his brother in need, and shuts up his heart from him, how does the love of God abide in him? My little children, let us not love in word or in tongue, but in deed and in truth.
12. We see a good example in giving as King David, the leaders of Israel, and others gave willingly and liberally for the building of the house of God.
1 Chron. 29:1–9.
1 Chron. 29:3. (David sets an example.) “Moreover, because I have set my affection on the house of my God, I have given to the house of my God, over and above all that I have prepared for the holy house, my own special treasure of gold and silver:”
1 Chron. 29:6. Then the leaders of the fathers’ houses, leaders of the tribes of Israel, the captains of thousands and of hundreds, with the officers over the king’s work, offered willingly.
1 Chron. 29:9. Then the people rejoiced, for they had offered willingly, because with a loyal heart they had offered willingly to the Lord; and King David also rejoiced greatly.
13. A generous giver will be blessed, but one who fails to give will suffer for it.
Prov. 11:24–25. There is one who scatters, yet increases more; And there is one who withholds more than is right, But it leads to poverty. The generous soul will be made rich, And he who waters will also be watered himself.
14. It is more blessed to give than to receive.
Acts 20:35. “I have shown you in every way, by laboring like this, that you must support the weak. And remember the words of the Lord Jesus, that He said, ‘It is more blessed to give than to receive.’ ”
15. Put first things first. Don’t put off giving until you have what you want.
Hag. 1:2–4. “Thus speaks the Lord of hosts, saying: ‘This people says, “The time has not come, the time that the Lord’s house should be built.” ’ ” Then the word of the Lord came by Haggai the prophet, saying, Is it time for you yourselves to dwell in your paneled houses, and this temple to lie in ruins?”
 Kruis, J. G. (1994). Quick scripture reference for counseling (electronic ed.). Grand Rapids, MI: Baker Book House.