From 1963 W&W

         Believers should never lose sight of the fact that all true Christian giving is a grace and is result of the working of the grace of God in our lives.  This is the very 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)

This is illustrated in the matchless giving of the Macedonian churches (8:1-5). These churches are singled out by Paul as an example in 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).

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 Christians. Study with verse 9, Phil. 2L5-11. 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 BE EXERCISED 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 not 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 not unrewarded (Phil. 4:19; 9:8).

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