The plan of systematic benevolence does not press heavily upon any one man. “Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.” The poor are not excluded from the privilege of giving. They, as well as the wealthy, may act a part in this work. The lesson that Christ gave in regard to the widow's two mites shows us that the smallest willing offerings of the poor, if given from a heart of love, are as acceptable as the largest donations of the rich. 3T 398.2 In the balances of the sanctuary the gifts of the poor, made from love to Christ, are not estimated according to the amount given, but according to the love which prompts the sacrifice. The promises of Jesus will as surely be realized by the liberal poor man, who has but little to offer, but who gives that little freely, as by the wealt…
"And he called unto him his disciples, and saith unto them, Verily I say unto you, That this poor widow hath cast more in, than all they which have cast into the treasury: For all they did cast in of their abundance; but she of her want did cast in all that she had, even all her living."
EGW directly references the story of the widow's mites and draws a parallel to the value of small offerings given with love.
"Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."
EGW is elaborating on the principle of giving according to one's ability and with a willing heart, as described in 2 Corinthians 9:7.