say, Hashem designates two people to be parnasim of the community.
One of them earns $20 mln and gives $1 mln – skimping on tzedoka. Another person, with similar abilities, does not aspire for much in the physical world, maybe even spends reasonable time in learning, and pays full $10 out of his $100 dollars. I can just see poor people lining up to thanks that second person for his generosity!
It would be reasonable to say that first person has a hesaron of $1 mln, or 50%, while the second has hesaron of $1,999,900 or 99.99%