2 Corinthians 8:12

King James Version (KJV)

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.

Adam Clarke
Bible Commentary

According to that a man hath - According to his real property; not taking that which belongs to his own family, and is indispensably necessary for their support; and not taking that which belongs to others; viz. what he owes to any man.

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Albert Barnes
Notes on the Whole Bible

For if there be first a willing mind - If there is a “readiness” ( προθυμία prothumia), 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. No donation, however large, can be acceptable where that does not exist; none, however small, can be otherwise than acceptable where that is found. This had relation as used by Paul to the duty of almsgiving; but the principle is as applicable to everything in the way of duty. A willing mind is the first and main thing. it is that which God chiefly desires, and that without which everything else will be offensive, hypocritical, and vain; see the note, 2 Corinthians 9:7.

It is accepted - Doddridge, Rosenmuller, Macknight, and some others apply this to the person, and render it,” he is accepted;” but the more usual, and the more natural interpretation is to apply it to the gift - it is accepted. God will approve of it, and will receive it favorably.

According to that a man hath … - He is not required to give what he has not. His obligation is proportioned to his ability. His offering is acceptable to God according to the largeness and willingness of his heart, and not according to the narrowness of his fortune - Locke. If the means are small, if the individual is poor, and if the gift shall be, therefore, small in amount, yet it may be proof of a larger heart and of more true love to God and his cause than when a much more ample benefaction is made by one in better circumstances. This sentiment the Saviour expressly stated and defended in the case of the poor widow; Mark 12:42-44; Luke 21:1-4. She who had cast in her two mites into the treasury had put in more than all which the rich people had contributed, for they had given of their abundance, but she had cast in all that she had, even all her living. The great and obviously just and equal principle here stated, was originally applied by Paul to the duty of giving alms. But it is equally true and just as applied to all the duties which we owe to God. He demands:

(1) A willing mind, a heart disposed to yield obedience. He claims that our service should be voluntary and sincere, and that we should make an unreserved consecration of what we have.

(2) secondly, he demands only what we have power to render. He requires a service strictly according to our ability, and to be measured by that. He demands no more than our powers are suited to produce; no more than we are able to render. Our obligations in all cases are limited by our ability. This is obviously the rule of equity, and this is all that is anywhere demanded in the Bible, and this is everywhere demanded. Thus, our love to him is to be in proportion to our ability, and not to be graduated by the ability of angels or other beings. “And thou shalt love the Lord thy God with all thy heart, and with all thy soul, and with all thy mind, and with all thy strength;” Mark 12:30. Here the obligation is limited by the ability, and the love is to be commensurate with the ability. So of repentance, faith, and of obedience in any form. None but a tyrant ever demands more than can be rendered; and to demand more is the appropriate description of a tyrant, and cannot pertain to the ever-blessed God.

(3) thirdly, if there is any service rendered to God, according to the ability, it is accepted of him. It may not be as much or as valuable as may be rendered by beings of higher powers; it may not be as much as we would desire to render, but it is all that God demands, and is acceptable to him. The poor widow was not able to give as much as the rich man; but her offering was equally acceptable, and might be more valuable, for it would be accompanied with her prayers. The service which we can render to God may not be equal to that which the angels render; but it may be equally appropriate to our condition and our powers, and may be equally acceptable to God. God may be as well pleased with the sighings of penitence as the praises of angels; with the offerings of a broken and a contrite heart as with the loud hallelujahs of unfallen beings in heaven.

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Matthew Henry
Concise Bible Commentary

Good purposes are like buds and blossoms, pleasant to behold, and give hopes of good fruit; but they are lost, and signify nothing without good deeds. Good beginnings are well; but we lose the benefit, unless there is perseverance. When men purpose that which is good, and endeavour, according to their ability, to perform also, God will not reject them for what it is not in their power to do. But this scripture will not justify those who think good meanings are enough, or that good purposes, and the mere profession of a willing mind, are enough to save. Providence gives to some more of the good things of this world, and to some less, that those who have abundance might supply others who are in want. It is the will of God, that by our mutual supplying one another, there should be some sort of equality; not such a levelling as would destroy property, for in such a case there could be no exercise of charity. All should think themselves concerned to relieve those in want. This is shown from the gathering and giving out the manna in the wilderness, Ex 16:18. Those who have most of this world, have no more than food and raiment; and those who have but little of this world, seldom are quite without them.

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Ellen G. White
The Acts of the Apostles, 344

When Paul sent Titus to Corinth to strengthen the believers there, he instructed him to build up that church in the grace of giving, and in a personal letter to the believers he also added his own appeal. “As ye abound in everything,” he pleaded, “in faith, and utterance, and knowledge, and in all diligence, and in your love to us, see that ye abound in this grace also,” “Now therefore perform the doing of it; that as there was a readiness to will, so there may be a performance also out of that which ye have. 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.” “And God is able to make all grace abound toward you; that ye, always having all sufficiency in all things, may abound to every good work: ... being enriched in everything to all bountifulness, which causeth through us thanksgiving to God.” 2 Corinthians 8:7, 11, 12; 9:8-11. AA 344.1

Unselfish liberality threw the early church into a transport of joy; for the believers knew that their efforts were helping to send the gospel message to those in darkness. Their benevolence testified that they had not received the grace of God in vain. What could produce such liberality but the sanctification of the Spirit? In the eyes of believers and unbelievers it was a miracle of grace. AA 344.2

Spiritual prosperity is closely bound up with Christian liberality. The followers of Christ should rejoice in the privilege of revealing in their lives the beneficence of their Redeemer. As they give to the Lord they have the assurance that their treasure is going before them to the heavenly courts. Would men make their property secure? Let them place it in the hands that bear the marks of the crucifixion. Would they enjoy their substance? Let them use it to bless the needy and suffering. Would they increase their possessions? Let them heed the divine injunction, “Honor the Lord with thy substance, and with the first fruits of all thine increase: so shall thy barns be filled with plenty, and thy presses shall burst out with new wine.” Proverbs 3:9, 10. Let them seek to retain their possessions for selfish purposes, and it will be to their eternal loss. But let their treasure be given to God, and from that moment it bears His inscription. It is sealed with His immutability. AA 344.3

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Ellen G. White
Christ's Object Lessons, 328

The promise of the Spirit is not appreciated as it should be. Its fulfillment is not realized as it might be. It is the absence of the Spirit that makes the gospel ministry so powerless. Learning, talents, eloquence, every natural or acquired endowment, may be possessed; but without the presence of the Spirit of God, no heart will be touched, no sinner be won to Christ. On the other hand, if they are connected with Christ, if the gifts of the Spirit are theirs, the poorest and most ignorant of His disciples will have a power that will tell upon hearts. God makes them the channel for the outworking of the highest influence in the universe. COL 328.1

The special gifts of the Spirit are not the only talents represented in the parable. It includes all gifts and endowments, whether original or acquired, natural or spiritual. All are to be employed in Christ's service. In becoming His disciples, we surrender ourselves to Him with all that we are and have. These gifts He returns to us purified and ennobled, to be used for His glory in blessing our fellow men. COL 328.2

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Ellen G. White
Counsels on Stewardship, 48

God calls for workers. Personal activity is needed. But conversion comes first; seeking for the salvation of others, next.—The Review and Herald, September 10, 1903. CS 48.1

It is to be regretted that the church today feels so little inclination to express thanksgiving to the Lord for enriching her with His grace, for giving her His talents of means, that she may have wherewith to supply His treasury. CS 48.2

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Ellen G. White
Counsels on Stewardship, 119

God gives to every man his work, and He expects corresponding returns, according to their various trusts. He does not require the increase from ten talents of the man to whom He has given only one talent. He does not expect the man of poverty to give alms as the man who has riches. He does not expect of the feeble and suffering, the activity and strength which the healthy man has. The one talent, used to the best account, God will accept “according to that a man hath, and not according to that he hath not.” CS 119.1

God calls us servants, which implies that we are employed by Him to do a certain work, and to bear responsibilities. He has lent us capital for investment. It is not our property; and we displease God if we hoard up, or spend as we choose, our Lord's goods. We are responsible for the use or abuse of that which God has thus lent us. If this capital which the Lord has placed in our hands lies dormant, or we bury it in the earth, be it only one talent, we shall be called to an account by the Master. He requires, not ours, but His own, with usury. CS 119.2

Every talent which returns to the Master, will be scrutinized. The doings and trusts of God's servants will not be considered an unimportant matter. Every individual will be dealt with personally, and will be required to give an account of the talents entrusted to him, whether he has improved or abused them. The reward bestowed will be proportionate to the talents improved. The punishment awarded will be according as the talents have been abused.—The Review and Herald, February 23, 1886. CS 119.3

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