12:44 For. The worth of a gift is to be determined, not by intrinsic value, but by what it costs the giver. The measure of that cost is what is left, not what is given. For the widow to give her mites was noble; for one well off to give his mite is contemptible.
All that she had, [even] all her living. Out of her want, out of her destitution, she has cast in all that (in cash) she possessed--her whole (present) means of subsistence. In love she devoted all of God, with strong faith in his providential care.
12:41-44 Let us not forget that Jesus still sees the treasury. He knows how much, and from what motives, men give to his cause. He looks at the heart, and what our views are, in giving alms; and whether we do it as unto the Lord, or only to be seen of men. It is so rare to find any who would not blame this widow, that we cannot expect to find many who will do like to her; and yet our Saviour commends her, therefore we are sure that she did well and wisely. The feeble efforts of the poor to honour their Saviour, will be commended in that day, when the splendid actions of unbelievers will be exposed to contempt.