Surah 3. Aal-Imran, Ayah 92

After telling those who deliberately deny the truth that even their benevolent spending of efforts and possessions during their lifetime will be of no avail to them on the Day of Judgment, the Qur'an reminds the believers that, on the other hand, their faith in God cannot be considered complete unless it makes them conscious of the material needs of their fellow-beings (cf. 2:177 ).

The test of charity is: do you give something that you value greatly, something that you love? If you give your life in a Cause, that is the greatest gift you can give. If you give yourself, that is, your personal efforts, your talents, your skill, your learning, that comes next in degree. If you give your earnings, your property, your possessions, that is also a great gift; for many people love them even more than other things. And there are less tangible things, such as position, reputation, the well-being of those we love, the regard of those who can help us, etc. It is unselfishness that Allah demands, and there is no act of unselfishness, however small or intangible, but is well within the knowledge of Allah.