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 understanding of money, but they forgot the value of loving relationship.  Bethany was the home of Mary, Martha and Lazarus (who Jesus had raised from the dead – John 11:43-44).  Simon, a neighbour who previously suffered from leprosy, was hosting a dinner in Jesus' honour (John 12:2).  Perhaps Jesus had healed him because nobody could come to the banquet unless the host was free of disease.
 
The woman came into the room where Jesus and other guests were reclining around the table.  She broke open a jar of perfume and poured the fragrance 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 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 anticipation of her marriage) in order to express her love for Jesus.  She did not fully 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.  And the woman in today’s story still represents the gold standard of love for God.
 
We understand the principle, because we want to give expensive presents to those we love.  But do we give to the Lord in the same joyfully extravagant way?  The Apostle Paul explains the principles of Christian giving: desire to give generously, decide to do it gladly, and trust the Lord to provide for all your needs (2 Corinthians 9:6-8).  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.