There is a different type of accounting done in heaven—not an accounting of dollars and cents, but an accounting of our capacity and willingness to give. Elder Lynn G. Robbins gave the following comment:

The truer measure of sacrifice is not so much what one gives to sacrifice as what one sacrifices to give. (“Tithing—a Commandment Even for the Destitute,” Ensign, May 2005, 34)

The following are a few principles that we should remember as we give: (1) We are to give out of love, (2) We are to give sacrificially, (3) We are to give wisely, (4) We are to give of our abundance, and (5) We are to give freely according to what we have been given.