Every good gift and every perfect gift is from above, and comes down from the Father of lights, with whom there is no variation or shadow of turning.
Looked at in context, this admonition from James can be taken to mean the existence of two gifts: the very act of giving, and the gift itself. James didn't believe in a passive, laid-back kind of piety. He was an activist. He believed that not only are all the gifts which come our way from God, but the privilege of giving in the name of Jesus is also his gift. I should approach life thankful for the privilege of giving and sharing in the work of God.
Taken from the book: "Today, Lord, I Will"