Liberality to the poor is recommended by the example of the widow the Gospel, whose two mites were preferred to the large gifts of the rich. The two mites are treated as mystically representing the two Testaments. What that treasure is for which we are taught to offer, after the example of the wise men, three gifts, or after that of the widow, two. St. Ambrose concludes the chapter by an exhortation to widows to be zealous in good works.