St. Gertrude, tells us of a wicked man, full of hate for God, who on arising in the morning made this impious act: “O God, I believe in You, but I hate You with all the power of my soul. I wish that every act I do this day be an act of hate and blasphemy against You. I wish that every step I take, every word I say, every single act I do be a blasphemy against You, a blasphemy like to those that the devils in Hell are ever uttering.” Not satisfied with this diabolical act of wickedness, he repeated these words many times each day so that his every act was a blasphemy and an act of hate against God.
Now the Saint asks, why do not Christians do the contrary? Why do they not make their Morning Offering with great deliberation? It will only need a moment. It will make their every act an act of the love of God, as truly as the acts of that wicked man were acts of diabolical hate. Better still, if they sometimes during the day repeat this offering in a few words. For instance, when one is walking: “O my God, I wish that every step be an act of love for You.” What is to prevent us saying a few times every day: “O my God, every word I say I wish to be an act of love for You.” When writing we may pause for a moment and say to God: “My God, every word I write I wish to be an act of love for You.” Some ladies, when sewing, have the pious custom of saying, “O my Jesus, I wish that every stitch I give be an act of love for You.” The wonderful thing is that we thus make every act an act of great merit for ourselves. For every such act, we shall have a great reward in Heaven.
Our Lord said to one of His great servants: “Any Christian can make an act of love in a moment that will last for all Eternity.” Yet another time, He said: “One act of love gives Me more pleasure than a thousand hideous blasphemies give Me pain.” Now if one mortal sin deserves the awful pains of Hell for all eternity, surely one act of love, one good act must obtain a great reward for all eternity in Heaven. For every little cup of water we give to a poor man in God’s name, God gives an eternal reward. No sin, however small, goes without punishment. For every idle word that man shall speak he shall have to render an account for it in the Day of Judgment. So no good act goes without its special reward. What a wondrous thought! Every good act, no matter how small, will have an eternal reward in Heaven! This is what Our Lord tells us: “Taste and see how sweet My yoke is, how light My burden.”
God’s Religion is truly most beautiful and consoling. Surely, then, every intelligent Christian should make his Morning Offering with great attention and deliberation. It means only one short minute. It is, as we have explained, so easy. If he does not do it, what countless merits he loses and what glory and love he takes from God.
To obtain the protection of God’s Holy Mother we would do well to say daily this beautiful little prayer after the Morning Offering: My Mother and my Queen, I offer to thee this day my eyes, my ears, my mouth, my heart, my head, my soul, my whole being. Since I belong to thee, dearest Mother, protect me as thine own property and possession.
On rising in the morning we should drop on our knees for a moment and make the following offering to the Sacred Heart of Our Lord: Sacred Heart of Jesus, through the pure hands of Mary I offer Thee all the prayers, works and sufferings of this day and of all my life for the intentions of Thy Sacred Heart, for the Apostleship of Prayer and for all my own intentions. (Some like to add:) Every breath I draw this day, every beating of my heart, every step I take, every word I say, every movement of my body and mind I wish to be an act of love for Thee such as Thy Blessed Mother herself performed.
~Source:”How to Be Happy,How to Be Holy”