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.”