When Sara "adopted" Lottie and talked how both their mothers were in heaven and how their mothers became angels to watch over them.
The first time Sara talked with Becky. Becky was utterly stunned by the kindness Sara showed her, because Becky was a scullery maid, regarded as less than human, and was always treated horribly at the school.
Becky would later return the favour. After Sara's father passed away and there was no money left for Sara at all, she was made into a servant and sent up to the attic to where she would sleep. Becky, whose room was right next to Sara's, came to comfort her.
Sara: (crying) Oh Becky, I told you we were just the same - only two little girls - just two little girls. You see how true it is. There's no difference now. I'm not a princess anymore.
Becky: Yes, miss, you are. Whats'ever 'appens to you - whats'ever - you'd be a princess all the same - an' nothin' couldn't make you nothin' different.
When Sara, despite being desperately hungry herself, gave five buns to a beggar child with the money she found on the ground. She was only able to do it by reminding herself:
"She's hungrier than I am...She's starving...I'm not starving..."
Taken even farther after Sara regains her wealth. She finds out that the beggar girl, newly named Anne, has become an apprentice to the kindly baker and is being given room and board!
After being punished by Miss Minchin with having no meal tomorrow (Sarah quietly reminded her that she didn't have anything to eat today either), both Sara and Becky went to bed with heavy hearts and tears on their cheeks. Just before she fell asleep, Sara tried to keep her spirits up by imagining that the room had supper and a warm bed for her. But to her surprise, when she woke up, Sara found that the dirty, cold room she slept in had been transformed into a marvellous, beautiful bedroom, with warm blankets and a nice meal set for both her and Becky at the table. She quickly went to get Becky and both of them were in awe and joy for the rest of the night.
Made even better that the one who did this for them was a sickly rich man, who lived next door to the school and greatly despised himself for having so much money, feeling he'd come by it dishonorably. He later saw that Sara had been treated badly and wanted to cheer her up. So he sent his servants to decorate her room and lavish her with gifts, now finding joy with his money to do good.
And the kicker? He was Sara's father's old friend, who had been searching for Sara for years and didn't realize that the little girl he was helping was Sara. He didn't know he was helping Sara and he just wanted to help two little servant girls just because.
At the end, where Sara and Mr. Carrisford met and both realized who the other was.
Becky, having been left behind at the school, was crying that she could no longer see Sara anymore, though she was happy for her friend. But when she reached her room, one of Mr. Carmichael's servants was waiting for her and told her that Sara never forgot her and starting tomorrow, she would be Sara's personal attendant.
Little Donald Carmichael giving Sara the sixpence. Her first proud instinct is to refuse the gift, but the boy is so sweet and kind that she can't bring herself to do it.
The 1995 movie's climax when Sara's amnesiac father meets his daughter as she is desperately hiding from Miss Minchin. As Sara desperately tries to make him remember her, she is taken away by the police who believe Minchin's lies of her being an orphan, Ram Dass asserts some influence to restore her father's memory. At the last second, her father charges outside and roars "SARA!" to save the day.
Also in the 1995 movie, after Ram Dass's "Magic", when Sara and Becky wake up , expecting a day of cold and hunger, only to find warm, soft blankets, and hot food.
The friendships amongst the girls are also heartwarming to behold, particularly the arc between Sara and Becky.Sara starts out refusing to think of Becky as inferior because of their differing status and reaches out to her in a charmingly childlike way. When Sara's fortunes are reversed it is Becky who pulls her though the ordeal. By the end they consider each other sisters and it seems that Captain Crewe is happy to support this: in the movie's closing scene Becky appears hand-in-hand with Sara, wearing clothes just as fine, and sits up alongside her in the pony-trap (whereas in the book Becky is only kept on as Sara's personal maid after the latter's return to wealth). Almost equally heartwarming is the support of Sara's true friends amongst the pupils at the school as they gradually overcome their fear and confusion to reconnect with Sara.
In both the 1939 and 1995 films when Sara and Becky discover the hot food and warm clothes and beautiful decorations. The happiness that the two girls feel makes it not only heartwarming but also a Tear Jerker (but in a good way.)