John 3:16 (NIV)
For God so loved the world that he gave his one and only Son, that whoever believes in him shall not perish but have eternal life.

This has to be where any reflections on giving have to begin – with the giving of God. We give in response to his giving, and what a gift it was!

Heavenly Father, thank you for the greatest gift of all, your Son, so that through him we might come to know you and come to have life in all it’s fullness!