It is the heart service that makes the gift valuable. When the Majesty of heaven became a babe, and was entrusted to Mary, she did not have much to offer for the precious gift. She brought to the altar only two turtledoves, the offering appointed for the poor; but they were an acceptable sacrifice to the Lord. She could not present rare treasures such as the wise men of the East came to Bethlehem to lay before the Son of God; yet the mother of Jesus was not rejected because of the smallness of her gift. It was the willingness of her heart that the Lord looked upon, and her love made the offering sweet. So God will accept our gift, however small, if it is the best we have, and is offered from love to Him.—The Review and Herald, December 9, 1890. CS 176.3