10I give my opinion in this matter, for this is to your advantage, who were the first to begin a year ago not only to do this, but also to desire to do it. 11But now finish doing it also, so that just as there was the readiness to desire it, so there may be also the completion of it by your ability. 12For if the readiness is present, it is acceptable according to what a person has, not according to what he does not have.
Opinion inspired from an “apostle of Christ Jesus by the will of God” (2 Cor. 1:1) carries divine authority. The ESV and NIV translate the word “opinion” as “judgment,” and other versions render it “advice.” The apostle Peter recognized Paul’s writings as being on the level of “the rest of the Scriptures” (2 Peter 3:16). So we do not take Paul’s “opinion” here as optional. Neither do we take it as a command. Rather we interpret it as God appealing to our inner motivations on the basis of the gratitude we should have for all God has done for us. While other times in the letter Paul gives straightforward imperatives, in the matter of giving he makes clear the importance of the inner attitude, not external adherence to a law.
So the apostle as a wise spiritual counselor appeals to their benefit. He encourages them to complete the thing they genuinely intended to do a year earlier. It is to their advantage. Yes, giving has a reciprocal benefit to the giver. Not that such is the primary reason for giving. I am reminded of an advertisement years ago for a charitable organization, “Give, because you will feel better about yourself.” That is true—to an extent. There is a satisfaction, an inner joy when we give— the Macedonians are an example of that (2 Cor. 8:2). They were “begging …for the favor of participation in the support of the saints …” (2 Cor. 8:4). If nothing else, there is a sense of accomplishment in finishing what a person starts. And that is Paul’s point. The Corinthians started well about a year before, but they apparently got sidetracked on other things and left it at the “good intention” stage.
At this junction, Paul introduces the question of “how much” is expected or “how much” would be considered an appropriate amount. Should we all give like the Macedonians, beyond what we are able, or in other words, placing us in debt? Paul’s inspired, wise counsel is that the answer lies in the person’s ability and intention. Obviously a wealthy person can give more in terms of absolute amounts than a poor person. However, it is not the amount that counts in God’s eyes, but the readiness (or eagerness) of the heart. We are not judged in comparison with others, but according to what we have and the attitude in our hearts.
Lord, soften my heart so that I might see where I can become more generous.

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