For if the readiness is there, it is acceptable according to what a person has, not according to what he does not have.
In these verses the apostle uses several cogent arguments to stir up the Corinthians to this good work of charity. I. He urges upon them the consideration of their eminence in other gifts and graces, and would have them excel in this of charity also, Co2 8:7. Great address and much holy art are here used by the apostle.
Commenting on 2 Corinthians 8:7-15
For if there be first a willing mind,.... 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.
Verse 12. For if there be first a willing mind. If there is a readiness, (προθυμια,) 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.