Note 1 at Lu 21:3: This brief account of the widow's two mites illustrates some very profound truths. The Lord does not judge the size of people's gifts by how much they give but rather by how much they have left over after they give. People tend to compare themselves with each other (2Co 10:12), but the Lord doesn't judge people's giving by what others can do. He judges their gifts by what they have to give (2Co 8:12). The Lord looks on the heart of the giver more than on the gift (1Co 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 (1Co 3:13).