"Jill newly started on the road to "The Golden City" is eager to give her tithe to God. Eager and impulsive she learns the lesson that God doesn't just care for the monetary things we can give Him, but for the love and forgiveness we show towards others.

Three very rambunctious orphan children were presented to a new governess, Miss Falkner, who brought “thoughts of God” to the children. Jill’s red bag was used to collect money to build a church, but people laughed, and dismissed her idea as only a child’s fanciful dream. The theme of the book is about the virtue of giving to the work of God. An important verse is Genesis 28:22—“And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.”