The all-encompassing criterion for acceptable sacrifice before God in the Old Testament was the posture and the attitude of the person making the sacrifice. Jesus affirmed this truth when He watched worshipers making their offerings in the temple (mark 12:41-44). He pronounced His benediction on the widow who offered her two mites, the smallest measure of currency. Jesus pointed out that her gift was more costly for her than the offerings of the men of great wealth, who dropped the equivalent of $10,000 in the offering plate. He said that because He was able to read her heart when she gave her sacrifice.
—R. C. Sproul, A Taste of Heaven: Worship in the Light of Eternity, 28