Let us not be focused on giving gifts to one another, but rather giving our heart, mind, soul and strength to God. Reference: E.G. White, "The Upward Look," p. 367.

Full text of the devotional: “The Gift Christ Desires,” December 19

I beseech you therefore, brethren, by the mercies of God, that ye present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable service. Romans 12:1.

Will every soul before the old year closes put off the old man with his deeds, and put on the new man, Christ Jesus? Let there be no great ambitious stress to buy presents for Christmas and New Year’s. Little presents for the children may not be amiss, but the Lord’s people should not spend His money in buying costly presents.

Christ calls for the greatest of all gifts—the gift of the heart, the mind, the soul, the strength... God requires the service of the whole heart. Those who place themselves in right relation to God will stand the test of the judgment. If the heart, mind, soul, and strength are looked upon as the Lord’s blood-bought heritage, He will use them in His service. Those who obtain eternal life must give evidence to the world that they love God with all the capabilities that He has given them. They are to obey the two supreme commands, which embody all the whole law, acknowledging by their course of action that they are doers of the law...

The apparently weak soul, who with a contrite, trusting spirit takes God at His word, and with a sense of his unworthiness asks for help, will be given grace to win victory after victory, and to gain the eternal weight of glory in the future life. The Lord Jesus Christ, the only begotten Son of the Father, is truly God in infinity, but not in personality. He has wrought out the righteousness that enables human beings to overcome every assault of Satan. He will impute His righteousness to the believing saint who walks as He walked when on earth.

The Prince of heaven, Christ, became a servant, and He accepts human beings to be laborers together with Him. He declares, “Lo, I am with you alway, even unto the end of the world” (Matthew 28:20). No one will fail who walks in all humility of mind, learning of Christ the lessons He has given all to learn. We are safe while we strive for the mastery as an overcomer with deep, earnest love for God and for one another...

The Lord would have every soul who believes in Christ forming a character that will give him a fitness for the mansions which Christ has gone to prepare for those who in this life keep God’s commandments... A better kingdom is being prepared for all who are faithful, tried, and sanctified, those who are living constantly on the plan of addition, adding virtue to virtue, and grace to grace.—Manuscript 116, December 19, 1905, “An Entire Consecration.”