Giving begins in the heart and is a reflection of our heart’s condition. In this lesson, the need to guard our hearts against the dangers of worldliness is explored. Jesus teaches us that we should be laying up treasure in Heaven (Matthew 6:19-21). David was a man after God’s own heart, but he sometimes lost his focus and trust in God (1 Chronicles 21:16-27). As this lesson continues, the foundation of guarding our hearts is explored. Various passages of scripture are used to demonstrate 2 key concepts: 1) God wants our hearts to be completely given over to him, and 2) The gifts we give to God and others are a reflection of the heart condition of the giver. The lesson concludes with an encouragement to evaluate the condition of our hearts, asking the question “Whom does your gift represent?” The answer: The gift represents our commitment, loyalty and heart for God.