1. Giving (1-2)
Giving to the needy is called an act of righteousness. It is something that we should do. God blesses us so that we can be a blessing to others; he gives to us freely so that we can give to others freely. Jesus said, 'It is more blessed to give than to receive' (Ac 20:35b).
2. The Father's reward (3-4)
The Pharisees made a great show of giving alms. They wanted everyone to see how sacrificial and pious they were. Jesus said that if one gives to the needy from such motives he has no reward from God. We must give to others as though we are giving to Jesus. To 'not let your left hand know what the right hand is doing' means that our giving should be for God's eyes alone. Furthermore, it should have no strings attached. We should not expect praise or even thanks. When we give before God, then our Father who sees all secrets will reward us.
Application: Lord, help me to be generous in giving and to give before your eyes alone.
One Word: Give in secret to please God only