Believers should never lose sight of the fact that al true Christian giving is a grace and is a result of the working of the grace of God in our lives. This is the very first fact which Paul brings out in his treatise on Christian giving, found in 2 Corinthians 8 and 9. “Moreover, brethren, we make known to you THE GRACE OF GOD which hath been given in the churches of Macedonia” (8:1). And throughout these two chapters this fact is brought before us over and over again. The word “grace” is mentioned no less than six times.

EXEMPLARY BENEFICENCE (8:1-15) a. This is illustrated in the matchless giving of the Macedonian churches (8:1-5). These churches are singled out by Paul as an example of true Christian benevolence. They had contributed not only to the poor saints fund (8:3,4), but also to the needs of Paul himself while in their midst during his itinerary and while a prisoner at Rome (Phil. 2:25; 4:15-18).  b. The example of our Lord Jesus Christ (8:9). Jesus Christ is the supreme example of this grace of giving, great as was the example of the Macedonian Christian. Study with verse 9 Phil. 2:5-11. What wondrous riches Jesus gave up for our sakes! Think of the treasures of heaven and what poverty He assumed. He was not merely poor, but a pauper, a mendicant.

THE CARE TO BEEXERCISED WITH REFERENCE TO RAISING AND DISTRIBUTING THE COLLECTION (8:16-9:5). How careful was Paul to avoid suspicion or accusation (8:20-22)! It does matter how our actions appear to others. Paul was not against having his accounts audited. Appearances must not be neglected.

THE NATURE AND BLESSING OF TRUE GIVING (9:6-15) Not stinginess but liberality should characterize Christian giving. Sow sparingly, reap sparingly; and he that soweth bountifully shall reap bountifully. The way to have much is to give more; the way to have little is to give less (Hag. 1:7-12; 2:16-19; Mal. 3:7-12). Cheerfulness is to characterize our giving. A glad smile, not a sad groan, should accompany every gift. Giving is unrewarded (Phil. 4:19; 2 Cor. 9:8)

-H. N. Rutherford, in Word and Work, Vol. LVII, No. 5, May 1963