I think this is a great resource to examine one's attitude toward money and things in general. With the world being so materialistic, it is a great reminder about what is really important. At the end of our lives, will we really say "I am so glad that I had the latest gadgets" or "I made a difference in the world by trying to keep up with the latest fashions"? The focus was to be more like John Wesley, whom Mr. Alcorn quotes "Money never stays with me. It would burn me if it did. I throw it out of my hands as soon as possible, lest it should find its way into my heart." It is not that money in and of itself is bad, but how it is used, and as Christians we will one day have to give an account with everything the Lord entrusted us with-- not only our talents and lives but also our money. Did we spend more of it on ourselves (outside of necessary living expenses) than on feeding the hungry, or trying to educate the impoverished, etc? I don't see the major theme as using money now to buy goods in heaven (although Jesus did talk about "laying up treasures in heaven" by what we do and give in our earthly life), but since Jesus himself did talk about this, Mr. Alcorn addresses it as well. I think that since Jesus addressed this, I don't find Randy Alcorn's addressing it objectionable. Even though, truly, everyone should give for purely altruistic reasons and cheerfully, I guess there are some that need a little extra encouragement and motivation.