2 Corinthians 8:12–For if the willingness is there, the gift is acceptable according to what one has, not according to that one does not have.
How does God evaluate giving? For God, giving is evaluated based on willingness, not quantity. People can give large amounts of time or money, but if they are only giving out of duty or obligation, then they are not giving an acceptable gift. However, if their heart is willing and they give a gift, even if it is a small gift based on their ability, that gift is acceptable and pleasing to God.
Father, I desire to give. The contents of the gifts and the types of gifts I am able to give will vary over time, but the desire to show You I love You by giving remains the same. Please keep my heart soft and willing in this area and my desire for You no matter how much or how little I give.