2 Corinthians 9:7

‘Let each man do according as he has purposed in his heart, not grudgingly, or of necessity, for God loves a cheerful giver.'

Paul then draws out the lesson. Let them indeed give as they decide for themselves, but let them remember to give cheerfully and generously, for God looks at the heart, and He loves those whose thoughts are open-hearted and generous. The word for cheerful is hilarios, God loves those who give ‘hilariously', without stint (compare Romans 12:8)

The perfect example is the widow in the Temple who gave to God what seemed like a pittance, but it was from a full heart, and of her Jesus said, ‘She has given more than everyone else, for they gave of their plenty, but she, out of what she needed, has given all she had' (Mark 12:42). In other words God measures our giving by what we have left.