Luke 21:3

For here I perceive that Jesus also looks on willingly at the gifts of the rich men, when they are put into the treasury. All too little, at the same time, is it if gifts are cast into the treasury by the rich alone; and …

Now mystically, the rich men who cast their gifts into the treasury signify the Jews puffed up with the righteousness of the law; the poor widow, the simplicity of the Church which is called poor, because it has either cast away the spirit of pride, or its sins, as if they were worldly riches. But the Church is a widow, because her Husband endured death for her. She cast two mites into the treasury, because in God's sight, in whose keeping are all the offerings of our works, she presents her gifts, whether of love to God and her neighbour, or of faith and prayer. And these excel all the works of the proud Jews, for they of their abundance cast into the offerings of God, in that they presume on their righteousness, but the Church casts in all her living, for every thing that hath life she believes to be the gift of God.

And he saw a poor widow casting in two small coins, and said, "Truly I tell you, this poor widow has put in more than all of them." This place morally communicates to us how acceptable to God anything we offer with a good heart …

Or the widow may be taken to mean any soul bereft as it were of her first husband, the ancient law, and not worthy to be united to the Word of God. Who brings to God instead of a dowry faith and a good conscience, and so seems to offer more than those who are rich in words, and abound in the moral virtues of the Gentiles.

Third, with respect to the praise of the offering made by the widow, he adds: And he said: Truly I say to you, that this poor widow has put in more than all of them, that is, she gave more abundantly. For he gives more …

And he said,.... To his disciples, as the Ethiopic version adds; these he called to him, upon this occasion, as appears from Mar 12:43 of a truth I say unto you, that this poor woman hath cast in more than they all: than all the rich men; not in quantity, but in proportion to her ability; See Gill on Mar 12:43.

We learn, for one thing, from these verses — how keenly our Lord Jesus Christ observes the things that are done upon earth. We read that "He looked up and saw the rich men casting their gifts into the treasury. And He saw also a certain poor widow casting in two mites." We might well suppose that our Lord's mind at this season would have been wholly occupied with the things immediately before Him. His betrayal, His unjust judgment, His cross, His passion, His death — were all close at hand — and He knew it.

And he said--"to His disciples," whom He "called to Him" (Mr 12:43), to teach from it a great future lesson. more than . . . all--in proportion to her means, which is God's standard (2Co 8:12).

We learn, for one thing, from these verses — how keenly our Lord Jesus Christ observes the things that are done upon earth. We read that "He looked up and saw the rich men casting their gifts into the treasury. And He saw also a certain poor widow casting in two mites." We might well suppose that our Lord's mind at this season would have been wholly occupied with the things immediately before Him. His betrayal, His unjust judgment, His cross, His passion, His death — were all close at hand — and He knew it. The approaching destruction of the temple, the scattering of the Jews, the long period of time before His second coming — were all things which were spread before His mind like a picture. It was but a few moments ago he spoke of them. And yet at a time like this, we find Him taking note of all that is going on around Him! He thinks it not beneath Him, to observe the conduct of a "certain poor widow." Let us remember, that the Lord Jesus never changes. The thing that we read of in the passage before us, is the thing that is going on all over the world. "The eyes of the Lord are in every place." (Proverbs 15:3.) Nothing is too little to escape His observation. No act is too trifling to be noted down in the book of His remembrance. The same hand that formed the sun, moon, and stars — was the hand that formed the tongue of the gnat and the wing of the fly, with perfect wisdom. The same eye that sees the council-chambers of kings and emperors, is the eye that notices all that goes on in the laborer's cottage. "All things are naked and opened to the eyes of Him with whom we have to do." (Hebrews 4:13.) He measures littleness and greatness, by a very different measure from the measure of man. Events in our own daily life, to which we attach no importance, are often very solemn and serious matters in Christ's sight.