Note 16 at Mt 23:19: Just as with the gold on the temple, these hypocrites put more emphasis on the material gift than the spiritual altar that sanctified the gift. Jesus revealed that the motives behind the gift are more important than the gift itself (Lu 21:1-4 and 1Co 13:3). An inferior material gift given with the proper motives is recognized by God as superior to a larger material gift given with the wrong motives.