In the Old Testament we have the practice of giving laid out. In the New Testament, we have the principle of why we are to give. It also explains the purpose of our giving. It is to glorify the Lord. From what we read in the New Testament, giving is a matter of the heart. God gives us the ultimate example of what it means to give when He gave His Son as a gift to us so through Jesus, we might have eternal life. As we give with a willing, generous heart, we demonstrate the heart and character of God. Both the heart and the hand need to work in cooperation so that we actually do what we say or think we will do when it comes to giving. What is your heart like when you give? Do we give with both an open heart and hand or do we give with a closed heart and hand?