Even though the disciples had been with Jesus for almost three years, they still did not understand what was valuable. They applied their business values and thoughts about money, but forgot the value of relationship. Bethany was the home of Mary, Martha and Lazarus (who Jesus had raised from the dead – John 11:43-44). Simon, a neighbour, previously had leprosy and was hosting a dinner in Jesus' honour (John 12:2). We assume Jesus had healed him because nobody would have come to the banquet if he had not been free from the disease.
 
The woman came into the room and broke a jar of perfume so that the fragrance poured all over Jesus' head. It was unmistakably extravagant and the disciples complained at the waste. If it had been sold, many poor people could have had a meal, said the disciples. Later in the passage (Matthew 26:14-16) Judas Iscariot is described as bargaining money out of the religious leaders: and he was the treasurer for Jesus. Clearly he did not value his relationship with the Saviour; even though he was a trainee apostle, he really worshipped money.
 
Jesus rebuked them for criticising the woman. He recognised the love in her heart. She was willing to sacrifice her life-savings (perhaps a gift from a deceased parent) in order to express her love for Jesus. She probably did not understand what she was doing but Jesus explained it: she was anointing His body for burial. It must have been a shocking thing to say, but the woman knew that Jesus had received her love gratefully. She was not wasting anything by giving to Jesus. She had got her values right but the men had missed the point. However it would stay in their minds as they led the Early Church – nothing given in Jesus' Name is ever wasted – and many of them gave their own lives.
 
We understand the principle because we may give expensive presents to those we love; but do we give to the Lord in the same joyfully extravagant way? 2 Corinthians 9:6-8 explains the principle: desire to give generously, decide to do it and trust the Lord to provide. It is not the amount that counts but the love, and the Lord knows how much you love Him. Glad and generous giving is a mark of God's people. They give to other people in the Name of Jesus; He is not here physically but they are, and the gifts we make are an important way of expressing our love to Jesus.