God evaluates

Lord Jesus Christ observed a widow as she offered all she had in the Temple. (Mark 12: 41-44 and Luke 21: 1-4)
Abundance and poverty: While all others could give a part of their possessions, that they gave from abundance. Poor widow did not give out of abundance but out of poverty. That means God looks at what others and the widow kept for themselves. The rich kept a lot for themselves, while the widow kept nothing of herself.
Proportional giving: The rich had predetermined proportion, which is the tithe. However, poor widow gave one hundred percent. That means it was also loving, sacrificial and faith giving on the part of the widow.
Motive, intention, and heart: God evaluates inner person. The widow was motivated by the love for the Lord, not out of compulsion or obligation or fulfilment of religious duty of paying tithe. Her intention was not to get applause from the audience, but for the glory of God. Lord Jesus could see that she gave with a cheerful heart, not with a grumbling and mumbling heart. God loves a cheerful giver. (II Corinthians 9:6-8) She considered it as a privilege and opportunity to give
Cost: God evaluates the cost from a divine perspective. What the widow gave was perhaps 1 percent of denarius. One denarius was a day’s wage for an average worker. The word mite or tiny means it was of very less value. She could have chosen to keep one for herself but gave both. Value is determined by how much it costs the giver. It is not just money, the labour of love and effort to bring that to the Lord. David refused to give God that which cost him nothing. (II Samuel 24:24)
God rewards: All can please God, the poorest to the richest. Lord said that the poor widow gave more than all of them – all of them put together. The widow was not rewarded immediately. Yet, she will harvest eternal rewards. God is neither unjust or forgetful to ignore the widow’s gift. (Hebrews 6:10)
Am I a generous giver like this poor widow?