Mark 12:41–44 (NASB95)
41 And He sat down opposite the treasury, and began observing how the people were putting money into the treasury; and many rich people were putting in large sums.
42 A poor widow came and put in two small copper coins, which amount to a cent.
43 Calling His disciples to Him, He said to them, “Truly I say to you, this poor widow put in more than all the contributors to the treasury;
44 for they all put in out of their surplus, but she, out of her poverty, put in all she owned, all she had to live on.”
I don’t think this is about sacrificial giving. I think this is about dependence, trust, and relationship. The widow did not have Social Security or a retirement plan; she had nothing. Her dependence on God had developed trust in Him and facilitated an ever closer relationship with Him. Giving her last cent to God was saying: “God, I give away my last money to you as my way of saying I am totally dependent on You, I trust You more than money, I love You.”
This is what I think Jesus thought was significant, not what percentage of your disposable and essential income you give. When I am making my daily decisions, and I make my decisions based on my relationship with God and what He wants and not what money dictates; I will have learned this lesson.