2 Corinthians 8:11

11.Now what ye have begun to do. It is probable, that the ardor of the Corinthians had quickly cooled down: otherwise they would, without any delay, have prosecuted their purpose. The Apostle, however, as though no fault had as yet been committed, gently admonishes them to complete, what had been well begun.

When he adds — from what you have, he anticipates an objection; for the flesh is always ingenious in finding out subterfuges. Some plead that they have families, which it were inhuman to neglect; others, on the ground that they cannot give much, make use of this as a pretext for entire exemption. Could I give so small a sum? All excuses of this nature Paul removes, when he commands every one to contribute according to the measure of his ability. He adds, also, the reason: that God looks to the heart — not to what is given, for when he says, that readiness of mind is acceptable to God, according to the individual’s ability, his meaning is this — “If from slender resources you present some small sum, your disposition is not less esteemed in the sight of God, than in the case of a rich man’s giving a large sum from his abundance. (Mark 12:44.) For the disposition is not estimated according to what you have not, that is, God does by no means require of thee, that thou coldest contribute more than thy resources allow.” In this way none are excused; for the rich, on the one hand, owe to God a larger offering, and the poor, on the other hand, ought not to be ashamed of their slender resources.