In this was manifested the love of God toward us, because that God sent his only begotten Son into the world, that we might live through him.
1. John 4 (ix)
Here we have everything provided for us at the highest level possible: the Giver, Divine Love and the Gift given to us out of a motive of pure love - not as something that can ever be earned or deserved. We should do nothing more than gratefully hold out our hands and gladly accept this unique treasure so that this gift remains a gift which can neither be borrowed, nor lent out nor even paid for. But we should complain to God that there are neither hearts nor hands which want to accept this gift. For if we were to give this matter due thought, our hearts would be set on fire with such rapture that we would not only gladly serve God but we would be willing to suffer anything for His sake and yet we would keep on smiling because we have received this unique treasure from Him.
The complete Luther - "A Meditation for Each Day of the Year" is available as a biligual (English and German) BREVIARY published by Wartburg Verlag Weimar. It can be purchased in English, world-wide from most internet book shops.