This arrangement of the Christmas classic was written for the composers daughter, who had requested a new setting to commemorate her first choral conducting job. The piece departs from the original melody at the end of verse three and in verse five, where the lyrics and the spirit of the song continue but the actual tune disappears into the harmony and texture. Like many timeless carols, this selection paints a picture of the single believer, confronted with the humble birth of Jesus during the darkest, coldest time of year. Faced with the question of What can I give Him? the singer realizes that my heart is the greatest gift of all.