2 Corinthians 8:12

“For if there be first a willing mind, etc..] If what is done springs from a truly noble, generous spirit, a spirit of bountifulness and liberality; and is given cheerfully and freely, and according to a man's ability; the quantity matters not, whether it be more or less: it is accepted; both of God and man: according to that a man hath, and not according to that he hath not. The widow's mite was as acceptable, and more so, than all the rich men cast into the treasury; a cup of cold water given to a prophet, in the name of a prophet, is taken notice of by God, and shall have its reward. The present sent by the Philippians to the Apostle Paul, and which perhaps was not very large, was “an…”

“For--Following up the rule "out of that which ye have" (Co2 8:11), and no more. a willing mind--rather, as Greek, "the readiness," namely, to will, referring to Co2 8:11. accepted--Greek "favorably accepted." according to that a man hath--The oldest manuscripts omit "a man." Translate, "According to whatsoever it have"; the willing mind, or "readiness" to will, is personified [ALFORD]. Or better, as BENGEL, "He is accepted according to whatsoever he have"; so Co2 9:7, The Lord loveth a cheerful giver." Compare as to David, Kg1 8:18. God accepts the will for the deed. He judges not according to what a man has the opportunity to do, but according to what he would do if he had the opportunity…”

“For if there be first a willing mind - If there is a “readiness” (προθυμία prothumia), a disposition to give; if the heart is in it, then the offering will be acceptable to God, whether you be able to give much or little. A willing mind is the first consideration. No donation, however large, can be acceptable where that does not exist; none, however small, can be otherwise than acceptable where that is found. This had relation as used by Paul to the duty of almsgiving; but the principle is as applicable to everything in the way of duty. A willing mind is the first and main thing. it is that which God chiefly desires, and that without which everything else will be offensive, hypocritical,…”

“A man - Every believer. Is accepted - With God. According to what he hath - And the same rule holds universally. Whoever acknowledges himself to be a vile, guilty sinner, and, in consequence of this acknowledgment, flies for refuge to the wounds of a crucified Saviour, and relies on his merits alone for salvation, may in every circumstance of life apply this indulgent declaration to himself. 2 Corinthians 8:14”

“if: Co2 9:7; Exo 25:2, Exo 35:5, Exo 35:21, Exo 35:22, Exo 35:29; 1Chr. 29:3-18; Ch2 6:8; Pro 19:22; Mar 12:42-44, Mar 14:7, Mar 14:8; Luk 7:44-46, Luk 12:47, Luk 12:48, Luk 16:10, Luk 21:1-4; Pe1 4:10 2 Corinthians 8:13”