You have heard it said that you cannot beat God’s giving. That must necessarily mean that the Bible text “It is more blessed to give than to receive” must include a divine exception. When you are receiving what can only come from God—eternal life—it is better to receive than to give. In this realm, you have nothing to give but your willingness to receive.
Could Jesus, then, have been referring to Himself in Acts 20:35, as the utmost giver?