God calls us to give our gifts to Him, helping suffering humanity and pointing them to the Savior. Reference: E.G. White, "The Upward Look," p. 374.

Full text of the devotional: “Resolutions for the New Year,” December 26

This one thing I do, forgetting those things which are behind, and reaching forth unto those things which are before, I press toward the mark for the prize of the high calling of God in Christ Jesus. Let us therefore, as many as be perfect, be thus minded: and if in any thing ye be otherwise minded, God shall reveal even this unto you. Philippians 3:13-15.

Yesterday was Christmas. Did you do as the Wise Men did by offering your gifts to Jesus? Or has the enemy changed the order of things, and directed the worship to himself? The gifts are now bestowed upon friends instead of Him who has made so great a sacrifice for us. All the gifts should flow in another channel, where they could be used in the salvation of men.

The new year is just before us. Shall not the gifts be turned to a better account than heretofore? Shall not confession be made and shall we not avail ourselves of the blood of Christ, who is able and willing to cleanse from all sin? For our sakes Christ became poor.

In the last great day we shall be judged in accordance with what we have done. Christ will say, “I was an hungred, and ye gave me no meat: I was thirsty, and ye gave me no drink: I was a stranger, and ye took me not in: naked, and ye clothed me not: sick, and in prison, and ye visited me not. Then shall they also answer him, saying, Lord, when saw we thee an hungred, or athirst, or a stranger, or naked, or sick, or in prison, and did not minister unto thee?” (Matthew 25:42-44). Christ will then say, “Inasmuch as ye did it not to one of the least of these, ye did it not to me” (Verse 45). And Christ will say, “Depart from me, ye cursed, into everlasting fire, prepared for the devil and his angels” (Verse 41).

Christ came and set the example in sacrificing, and if we are Christ’s, then we will do the works of Christ. Instead of pleasing ourselves, we will be seeking to do others good, and to impart benefits to suffering humanity. And unless this is done, we cannot expect to have a part with Christ.

There are souls to be saved all around us, and each has a work to do to be reconciled to Christ. This is the work to take hold of in the new year. We are living for time and eternity, and we want the light to flash upon our pathway and in return we want to extend its blessings to others...

Let each strive to have a better record for the coming year, and live so near to God that you may be surrounded with the atmosphere of heaven, and thus be a representative of Christ.—Manuscript 60, December 26, 1886, a sermon preached in the Tramelan, Switzerland, town hall, John Vuilleumier translating.