Jesus is trying to refocus our attention.

This is another attempt by Jesus to help us see what God sees, as opposed to what man sees.  First He turns our eyes to the leaders.  How they dress, where they sit, what they read, how they talk, walk, pray, eat...  All of these things look good to man - but God looks at the heart.

Then we see the widow and her offering.

Everyone is placing money in the collection, the widow included.  It is important to remember that everyone will receive a blessing because of their offering.  God rewards those who sacrifice to Him.  He always has.

But this widow does something extraordinary.  She gives out of simple obedience.  She is poor, but her spirit knows what the purpose of money is.

God looks to her heart.  God looks at our hearts as well.

All of our gifts are as filthy rags to Him; all except the gift of our heart.