Numerous times (including last week) I have seen a large gift handed over while eyes well up with tears.
Never are those tears there because the person was sad to part with her money. Never are the tears there from grief of not buying a 5 series BMW instead.
Here is why I think giving is emotional. You have just purchased something you realize you haven't been able to buy. The amazing joy of generosity has just landed in your heart and you are overcome with this amazing grateful response.
You cannot save for that. You cannot purchase that. You cannot beg God for that.
You receive it as a gift when you give a gift...and a little joy tear starts forming.