Tomorrow is Christmas, one of the most sacred days on the Christian calendar. But there's a reason why this holiday has such an appeal to those of other faiths, and to nonbelievers as well.

It's because the dominant theme is of giving. Christians view the birth of Jesus as the ultimate gift from God, and the occasion for believers to express their own generosity.

Charity is a universal, human impulse, so Christmas holds out appeal for us all.

In this country, the charitable ethic appears to be alive and well. "Giving USA 2006," a report by the American Association of Fundraising Counsel's Trust for Philanthropy, shows that nationally, giving reached about $260.28 billion in 2005, up 6.1 percent from the previous year. Total giving has increased in 41 of the past 42 years. America is the most generous of nations in terms of the proportion of its wealth that is given.

Statistics show that volunteerism is more static. About a fourth of men and a third of women did volunteer work in the year ending September 2005, about the same proportions as in the two prior years.

The lack of any increase probably says more about how time-crunched we feel.

But the volunteering option remains, serving as a reminder that the giving ethic is not the domain only of those with money to spare.

It's something we all can do. It makes you feel good, and it softens life's rough edges for those less fortunate.

On this holiday that celebrates generosity, both human and divine, we can all think of new ways to give of our treasure, our time and ourselves.