Note 1 at Lk. 21:3: This brief account of the widow's two mites illustrates some very profound truths. The Lord does not judge the size of our gifts by how much we give but rather by how much we have left over after we give. Men tend to compare themselves with each other (2 Cor. 10:12) but the Lord doesn't judge our giving by what others can do. He judges our gifts by what we have to give (2 Cor. 8:12). The Lord looks on the heart of the giver more than on the gift (1 Cor. 13:3). The Lord weighs the giver more than the gift. When we stand before the Lord, all of our works (not only our giving) will be tried to determine what sort -- not what size -- they are (1 Cor. 3:13).