He was a Lutheran pastor from central Iowa, but with an avocation for carpentry, and that's why he was spending a month's vacation on the Pine Ridge Indian Reservation in South Dakota. His goal that month was to build a new bathroom for the community there. On the last day of his vacation, a small Indian girl approached him and, in her outstretched hand she held a nickel. "Here," she said, "I want you to have this." "No" the pastor said, embarrassed. "I can't take your nickel. You keep it." "Please take it," the girl insisted. "Besides, I have another one!" And she opened her other hand to expose a shiny, new nickel.

Out of respect to that generous little girl — a girl who was wanting to give away half of what she had — the pastor took her nickel and placed it in his pocket. But the story doesn't end there. When he returned to his home congregation and delivered his first sermon, he held that nickel up high before them and told them how it came to be his. Then he told them of his plan to return to the Pine Ridge Reservation the next summer to build a dining hall for that same community center. The pastor then did something that seems so bold, most pastors would never consider it, for fear it may cost them their jobs. That pastor asked all the people in worship that Sunday to reach into their pockets and their purses, and to count their cash. "I invite you," he said, "to follow the example of that little girl; I invite you to give half of the cash that you have with you this morning toward the building of that community center dining hall."

Grown men began to weep! Women began to squirm in their seats. The people's discomfort began to escalate, probably in direct proportion to the amount of cash they knew they were carrying in their pockets and purses. But then the offering was through, and when news of this little girl's gesture spread through that small community ... by Friday afternoon, more than $22,000 had been given to the cause.

Have you ever wondered why some people give? Have you ever analyzed why you give? Sometimes it is because we have extra, and it seems like the right thing to do. Sometimes it is because we have been moved — because something has touched an emotion deep within us — and even if we can't really afford it, we give anyway. Sometimes we give, simply because giving is the most articulate way we know of saying, "Thank you." It's a form of gratitude, really; giving is a natural response to having received something. The truth is, we can never celebrate what we give until we first celebrate what we have. That is a biblical principle: we can never celebrate what we give until we celebrate what we have. That little girl on the Pine Ridge gave that pastor a nickel — joyfully gave him a nickel — because she recognized that she had two.

Jesus and his disciples were sitting one day across the street from the temple treasury, as people were giving their gifts. In front of the synagogue there were large receptacles into which they placed their tithes and offerings. But they were not mere collection boxes with coin slots; rather, they were horn-shaped cylinders made of copper, similar to a tuba in a marching band. And there was Jesus, watching the wealthy and the proud, tossing in their temple tithes. They were wealthy and proud, for when their offering rattled down the tubas, it made a wonderfully loud clattering sound. Everyone in the neighborhood heard what they gave, and this made them very proud, indeed.

Then a widowed woman approached the temple treasury. Carefully, she reaches into her satchel and she pulls out two copper coins. They are so small and so insignificant that nobody even notices the noise they made as they are dropped into the tubas. Nobody notices except Jesus. Before she slips away into the crowd, Jesus points her out to his disciples. "Do you see that woman over there? She has put more in that offering box than all the rest combined," and the disciples look at one another and scratch their heads. Jesus surely had the math all wrong. The woman only gave a couple of denarii, a couple of pennies; the others gave thousands of dollars in silver. But Jesus said, "It's not about math, it's about attitude. All the others gave from their excess; it was their overflow, their discretionary income, pocket change to them. But this woman was poor, and yet she gave everything she had."

I told you earlier that there was a biblical principle when it came to giving: We cannot celebrate what we give until we celebrate what we have. That seems to describe that little girl from Pine Ridge, who gladly gave away one of her nickels to the pastor because she recognized that she had two. The principle seemed to work in that pastor's community, and the people who gave $22,000 to a worthy cause because it was only half of the loose change in their purses and pockets. But how does that principle work when a woman gives away everything she has? It doesn't work, unless we're not seeing the same blessings that she sees. Maybe her blessings can't be quantified in dollars, or denarii, or real estate. Maybe they are intangible. What is she celebrating that we cannot see?

First, she seems to be a woman of faith; perhaps she is celebrating that. God has chosen her as a daughter, and promised that though she was a widow, she has a special place in the kingdom, a place that will last forever. Perhaps she has a circle of friends who have committed to care for her, to meet her needs, and to make certain that she would never be in want. Maybe she just believed that God would provide. Wherever those two denarii came from ... more would come tomorrow; a twist on "the manna in the wilderness" story. Whatever the woman's circumstance, she defied the perception that only wealthy people can give. She seemed to be celebrating something far more valuable than silver or gold.

So I'm wondering today what we celebrate? I mean, if that biblical principle is true, that we cannot celebrate what we give until we celebrate what we have, what do you and I have that is worth celebrating, besides silver and gold, that is?

Celebrate this: If we trust Jesus Christ as Savior, then the most significant thing we celebrate is our salvation. We don't have to wonder where we will spend eternity. We don't have to strive to please God with our perfect lives because our sins will not be held against us. God has promised to forgive all the mistakes, all the disobedience, and all the hurtful things we have done or said in this life, and he has marked us as daughters and sons.

Celebrate this: We enjoy freedom, and live in the most prosperous nation in the history of the world. Think about it; whether you came here by birth or by boat, your life is blessed by the world's standards. We have the best health care, free education for our children, and the privilege of worshipping in whatever manner we choose.

Celebrate this: In this church, you are part of a family of faith that cares deeply for one another. We commit to nurturing your children and encouraging your teenagers. When you rejoice, countless others rejoice with you. When you weep, you never weep alone. When you are in need, there will be someone there with a hug, or a hot dish, or laughter, or a prayer, or a quilt, or an encouraging word.

You see, all of this is the other nickel. When you consider what portion of your financial blessings you will share with your church in the coming year, you must first look in the other hand and celebrate the blessings you find there. So I ask you to do this: pray about it. Look at all that God has given to you, and then ask God what your response might be. Whatever you arrive at, trust that God will take your gift and multiply it 1,000 times. In this way, you will celebrate the gifts you have been given. Thanks be to God. Amen.