2 Corinthians 9:7 (BSB)

Each one should give what he has decided in his heart to give, not out of regret or compulsion. For God loves a cheerful giver.

From 2 Corinthians 9. Also in the ESV.

Commentary on 2 Corinthians 9:7

• John Calvin (Reformed), Calvin's Commentaries on 2 Corinthians 9:7: 7 Every one according to the purpose of his heart. As he had enjoined it upon them to give liberally, this, also, required to be added — that liberality is estimated by God, not so much from the sum, as from the disposition.
• Matthew Henry (Presbyterian), Matthew Henry's Complete Commentary on 2 Corinthians 9:6-15: Here we have, I. Proper directions to be observed about the right and acceptable manner of bestowing charity; and it is of great concernment that we not only do what is required, but do it as is commanded. Now, as to the manner in which the apostle would have the Corinthians give, observe, 1.
• John Gill (Reformed Baptist), Exposition of the Old and New Testaments on 2 Corinthians 9:7: Every man according as he purposeth in his heart,.... Which is not to be understood of the quantity, or any set sum he has fixed upon in his mind to give; but of the quality or nature of giving; or of the manner in which he is to give: so let him give; of his own will and free choice, from his very heart; not...
• Albert Barnes (Presbyterian), Barnes' New Testament Notes on 2 Corinthians 9:7: Verse 7. Every man according as he purposeth in his heart, etc. The main idea in this verse is, that the act of giving should be voluntary and cheerful. It should not seem to be extorted by the importunity of others, (@Co 9:6;) nor should it be given from urgent necessity, but it should be given as an offering of the heart.