When my kids were smaller they would sometimes find something random around the house and wrap it up as a present to give my wife and me at Christmas time.
(They didn't have any money to buy presents at a store.) Maybe it was a ball cap, or a salt shaker, or a highlighter. Of course, whatever it was, Rachel and I would ooh and aah as we opened it, raving about our wonderful gift. Even though our kids were merely giving back to us what was already ours, the fact that they desired to give us something from their heart was a blessing to us. And we wanted to encourage them to be generous and thoughtful.
In like manner, when we as Christians give our tithes and offerings to God, we are merely giving back to Him what is already His. After-all, we don't truly own anything. We are merely stewards of what God has entrusted to us. God must smile in those times when we give Him an offering and pridefully believe in our heart we are really doing Him a favor. As if He needs anything we have to offer; He owns the cattle on a thousand hills!
No, you and I are just little children bringing to God our rubber bands, ink pens, and Happy Meal toys. But He desires our gifts nonetheless. Not because our gifts are so awesome, or we are so awesome, but because our gifts are a gesture of faith and love toward Him. What are you giving to the Father this Christmas season?