They say that it’s the thought that counts ...
and I wonder how He counted the cost,
from the first conception of His salvation plan
to the final arrival of God made man.

What were His first infant thoughts?
What did He think of His mother’s first touch?
And the assault of the cold, the earthy smells?
And perhaps the chime of several cow bells?

Each chime heralding this greater gift,
out-giving even a mother’s first kiss,
or the gifts from shepherds and eastern kings.
This God-gift out-gave all they could bring.

They say that it’s the thought that counts
and I count this gift of Immanuel,
this Godly-conceived first Noel
as by far the Greatest Gift of all.