2 Corinthians 8:12
For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not. For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not.
Where there is first a willing mind, a gift is accepted according to what a person has and not according to what he does not have. A willing mind is readiness to will that is carried into performance, using the means at hand to carry out the giving already purposed. Giving is therefore measured by what the giver actually has, without laying a burden beyond his means, so that present abundance may supply present want and there may be equality. Its acceptance does not lie in size but in purpose, gratitude, love and sincerity of heart, so that even a small gift becomes precious and is multiplied in God's hands. The same rule governs service and entrusted talents, for each is to answer only for what was given, and faithful use of little with willing, diligent fidelity is as readily accepted as greater work and brings blessing in receiving as it imparts.
Words and Setting
Where there is first a willing mind, a gift is accepted according to what a person has and not according to what he does not have. The offering is judged by what the giver actually has rather than by what is lacking, and is acceptable when it comes willingly from a willing mind without imposing a burden beyond means, with abundance supplying need and with children also giving according to their means. A willing mind is readiness to will carried into performance, carrying out the giving already willed by using the means available and manifesting the spirit of benevolence that should mark offerings.
The eighth and ninth chapters outline the whole matter of giving in a few words and show how to gain blessing through giving for the work. They hold the Lord's directions for giving to be taken as a counsellor and acted upon as Bible principles, and when followed it is the Lord's work by which He is glorified in His people and His glory becomes their rereward. When by His Spirit hearts are stirred to see the necessities of the work, there is self-denial like those who laid offerings at the apostles' feet and prayed with much entreaty that the gift would be received, so that gifts flow into the treasury for proclamation of the message for this time.
The churches of Macedonia are the pattern of this liberality. Despite deep poverty they gave willingly and devoted themselves first to the Lord, illustrating acceptance according to what is had and not what is lacked. In the call to support unworked fields this is set forth as the lesson in willing, liberal giving, with the Macedonians giving even beyond their means and with blessing redounding to those who manifest such liberality.
Paul set this example before the Corinthians together with the need of the church at Jerusalem and the example of others who gave with fewer advantages and less ability, to lead them to give. Giving is not commanded but is accepted where there is first a willing mind, measured by what a man has and not by what he has not. Every converted soul who appreciates the rich endowment of gifts will show great benevolence, for character is not complete unless benevolence is expressed in returning to God His due by sustaining every good work and advancing the kingdom, counterworking selfishness and self-indulgence, bearing fruit and making returns from His vineyard, with liberality as the very best evidence of the sincerity of faith and love expressed in tangible deeds.
Giving Within One's Means
Giving is measured by what the giver actually has, not by what he does not have, and where there is first a willing mind the gift is accepted on that rule. Willingness is to be followed by giving from available means, without placing an unfair burden on some in order to relieve others. The aim is not that one group be burdened so another may be eased, but that there be equality and mutual help, with present abundance supplying present want. This is the rule illustrated when he that gathered much had nothing over and he that gathered little had no lack, and those with more than they need are to share freely with poorer believers.
Giving must be a genuine freewill offering, made willingly with no return expected except God's promise, for money drawn from people unwillingly is not acceptable. Those who cannot give outright can still take part by loaning money without interest, and all whose hearts are in the work are to do their best. Poverty does not shut anyone out from the privilege of giving, for the poor also may share the blessing and help those poorer than themselves through Christlike self-denial. Children are to give according to their means, new believers are to do their utmost toward what is needed, and all with little are to do what they can, whether for freeing the institutions in Scandinavia from debt, for a substantial economical building for the Sydney Sanitarium, or for a plain meetinghouse where other churches themselves in poverty-stricken condition cannot help. When those who are poor embrace the truth and do to the very best of their ability, they are accepted according to what they have, the Father sees when they have gone to the extent of their ability, and He will bring in other talents to carry forward His work.
Acceptability depends not on size but on the heart's purpose, gratitude, love, readiness and sincerity, and even a small, simple gift becomes precious through God's blessing. An offering given with a willing mind and an understanding heart is accepted though it be small, and in His hands it will be many times increased for Christian missions, schools, and work for multitudes going to ruin. So the poor should give according to ability and not consider their gifts unworthy of notice, and no one should withhold an offering because it is small. This is shown by the offering of Joseph and Mary of two turtle doves for the child Jesus under the law's provision for the poor, precious in return for God's great gift, with self first and then property given with the heart open and Christ first and last and best in everything. Laborers with large families dependent on daily wages who give one pound toward building a humble meetinghouse are liberal givers and are blessed, and gifts of two pounds ten, five pounds, and twenty pounds are measured by the same rule of willingness and present ability in hard and trying times.
Those with abundance can supply the needs of others, and those able to give should help the weak and people in need according to their means. Some in providence gather more wealth than others because they are blessed with health, tact and skill that they may receive of God's goods and bestow upon others, so possession of means brings a test of character and from those who possess wealth bountiful gifts are looked for. Yet circumstances placed by God's appointment must be considered, so no fixed rule can be laid down for every case without distressing the giver, for a tenth of income does not properly represent what some should give while for others a tenth is a fair return. Those made unable to redeem pledges by failure of crops and straitened circumstances could not be expected to pay, since acceptance is according to what a man has and not according to what he has not. Still the willing mind present at pledging must continue without murmuring or withdrawing the heart, and by waiting in faith God would work and open ways so each could pay what was promised, with great blessing to those who still had means and heartily rendered tithes and offerings, while repudiating vows in spirit and giving afterward with reluctance brings no blessing.
Service and Talents According to Ability
The verse means also that service is accepted according to what a person has and not according to what he lacks, and each will answer only for what was given to him. A willing mind is accepted, and the return looked for is proportioned to gifts and ability, whether great or small. Faithful effort in the duty at hand is acceptable, even in humble and small tasks, when a person does the best possible with the opportunities and abilities given.
Talents are entrusted to all, high and low, rich and poor, proportioned to the capabilities each possesses for advancing the Redeemer's kingdom. They are not apportioned capriciously but according to ability to use them, five to him who can use five, two to him who can improve two, and one to him who can wisely use only one. Return is expected in proportion to each trust and to the capital entrusted, the improvement of five from him who received five and of one from him who received one. No one should trifle with responsibility because he has only cents and not dollars, for unwearied diligence and wise use of littles bring blessing and wonderful increase.
God does not demand the same capacity or accomplishments from everyone, nor expect small vessels to do what only larger ones can. He does not require a ten-talent increase from one given only one, nor alms from poverty as from riches, nor activity and strength from the feeble and suffering as from the healthy. One given talents of influence but not talents of means is not expected in poverty to bestow what he has not to give, and one deprived by disease is not required to give the active energy sickness has taken away. The lowly uneducated Christian is not expected to labor like a champion of faith, while those with greatest means, opportunities and abilities carry greatest responsibility, and no more is asked than all one can do in his own sphere.
One talent used to the best account in earnest, loving, diligent work with earnest fidelity is accepted as readily as the work of those with greater ability, and the humblest service and lowliest gift become consecrated when performed with a willing heart. Its investment succeeds in securing souls to the kingdom and immortal treasure to the worker. If exercised it will increase, with one wisely used bringing two to God. At the reckoning no larger interest is required than is proportionate to the amount entrusted.
No one needs to lament not receiving larger gifts, nor spend time mourning inability to glorify God with talents never given and for which there is no responsibility. No one is to remain idle aspiring after great things in order to do great service, nor attempt a large work by handling five talents when fewer were given. Neglect cannot be excused by blaming the master, and Christians will not make light of the smallest gift in the church.
Everyone from the lowliest to the highest must use the best he has, for those with smallest gifts are not excused but are required to do their duty according to their measure of responsibility. Each is to do his own work well with contented humility and a sense of responsibility, making the very best use of what he has. Faithful performance of daily duties with fidelity and love receives the Master's approval as if it were a greater work. Longing to do great service and to trade on large talents while neglecting small talents and humble duties is failure to do the very work given.
God can use people without extensive formal education, for willingness, natural ability, and a teachable spirit equip them to be trained for His work.
Practice and Blessing of Liberality
The chapter calls the churches to willing liberality with the Lord's entrusted means to meet the pressing emergencies that arise in aggressive gospel work. Read in the churches, it gives inspiration to give willingly for other parts of the field even while sustaining local work, without complaint. Those who possess wealth are blessed with health, tact and skill so they may receive of His goods and bestow upon others, and possession of means brings a test of character with responsibility according to what has been received and bountiful gifts looked for from those who have much. Having a willing mind means taking up the work of God where one is and with one's gifts helping the work in places nigh and afar off, and this giving work belongs to being baptized with the Holy Ghost.
This giving supports proclamation of the present truth for this time, for when God by His Spirit stirs the hearts of His people to see the necessities of the work there will be denying of self, and gifts will flow into the treasury. Believers laid their offerings at the apostles' feet, praying with much entreaty that the gift would be received, and through such willing generosity God gives blessing. Hardness of the Southern field is no excuse for doing scarcely anything in it, and the Lord is not pleased with neglect of that destitute field. Its entire appointed profits should be used there and not diverted by deception to fields with much better advantages, restitution must be made for means so diverted, and this neglect will be met in the judgment where God will reward according to the measure of neglect shown for His purposes, His facilities from His treasury, and His specified methods.
In practice this includes a humble meetinghouse and a house for the Lord so His people may worship Him decently and in order, with timely donations supplying means to purchase material in answer to most earnest prayer and filling hearts with deepest gratitude. Such willing giving belongs to God's rule of equality, not that other men be eased and givers burdened, but that present abundance be a supply for present want so there may be equality, as when he that had gathered much had nothing over and he that had gathered little had no lack. It includes substantial, economical buildings and sanitariums such as the Sydney Sanitarium to uplift people, with all brethren and sisters scattered abroad including the poor called to help give the necessary means, and everyone able to do something to help free the institutions in Scandinavia from debt. It applies to tithes and offerings needed for Christian missions, schools, and work for people in danger of ruin, where even a small offering given with a willing mind and understanding heart is accepted and God can increase what is given in His hands, and to giving means willingly even when sacrifice is required to complete the buildings.
Willing giving expresses Christlike self-denial and sacrifice rather than spending on unnecessary things and selfish gratification, with money so saved placed in God's treasury and blessing brought in return. It is an expression of recognizing that all belongs to God and of cooperating with Him, with people ready to give and sacrifice bringing blessing to the church through their liberality. The poor too may share the blessing of giving even when their gifts help people poorer than themselves, without one group being burdened so another can be eased, but with mutual help so abundance supplies need. He does not require a great gift but a gift according to what a person has, be it ever so simple, whether rich or poor, as shown by the offering of Joseph and Mary of two turtle doves for the child Jesus under the law's provision for the poor, which was precious in return for His great gift, and the best offering after giving self is property given with the heart open to God and Christ first and last and best in everything.
A willing heart is accepted when joined with humility, a contrite heart, and dependence on God in finding the way to the sanctuary. Those who recognize their weakness and dependence on God will not take part in accusing and condemning their fellow believers, for such accusation is incompatible with that willingness. What is accepted is a willing mind to give according to what a person has, since nothing is required of what is not possessed. That willingness is to be cultivated toward giving compassion and help, with prayer to be cleansed from selfishness, and to be practiced in justice in everyday life. This applies especially toward men and women employed to assist in the work of the home, by giving them a just wage and just appreciation, by letting them know their faithfulness is valued, and by not withholding the compassion and sympathy they hunger for and deserve, since their cooking and other housework is truly service to God, done by servants no less highly regarded than those who give Bible readings, and since meager wages and injustice in this respect rob them and require restitution.
Those who give liberally learn that as they impart they receive, for God gives to His people so that they may give to others, and helps them see needs in a correct light. God gives both the ability to help and the willing mind, as when those who have means to spare invest money in sanitariums to provide necessary facilities for caring for the sick who come to Southern California in search of health. The gift is blessed in proportion to the self-denial and sacrifice shown, without placing an unfair burden on some to relieve others, and even a small gift can become precious through God's blessing. Readiness to will carried into performance out of what is had marks the spirit of benevolence, with the liberality of the churches of Macedonia as the pattern, and blessing redounds to those who manifest it. Placing oneself in right relation to God and using much or little to reach unworked districts and cities, including by publications in other languages, brings heaven's blessing, revealed righteousness, and blessing to the church.