Lets see an example from the recent Katrina disaster in the US. Many of us will think that developed countries such as this can handle such cause by itself without help from others. But when we talk about giving, its not about rationality first. Sometimes, we have to put our judgement aside and look deep into our hearts. Are we compassionate to the people who are affected? Are we willing to give because we want to help them? In the book it says, we give so that others may simply live which I think its simple enough for all of us to grasp.
Besides that, many of us are living in a materialistic world where we chase after temporal wealth, status, power and recognition. I always believe that from dust we were made, dust we will return. Therefore our earthly wealth will all be dust or passed on to the next generation. It will not be with us forever. But God says something promising to us as Christians and which makes our Christian lives purposeful. In Matthew 6:20 But store up for yourselves treasures in heaven, where moth and rust do not destroy, and where thieves do not break in and steal.
This book reveals the essence and importance of giving in our lives today. "So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver" 2 Corinthians 9:7