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Translation
King James Version
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.
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KJV (with Strong's)
For G1063 if there G1487 be first G4295 a willing mind G4288, it is accepted G2144 according to G2526 that G1437 a man G5100 hath G2192, and not G3756 according to that G2526 he hath G2192 not G3756.
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Complete Jewish Bible
For if the eagerness to give is there, the acceptability of the gift will be measured by what you have, not by what you don’t have.
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Berean Standard Bible
For if the eagerness is there, the gift is acceptable according to what one has, not according to what he does not have.
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American Standard Version
For if the readiness is there, it is acceptable according as a man hath, not according as he hath not.
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World English Bible Messianic
For if the readiness is there, it is acceptable according to what you have, not according to what you don’t have.
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Geneva Bible (1599)
For if there be first a willing minde, it is accepted according to that a man hath, and not according to that he hath not.
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Young's Literal Translation
for if the willing mind is present, according to that which any one may have it is well-accepted, not according to that which he hath not;
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Study This Verse

SUMMARY

Second Corinthians 8:12 articulates a profound principle of Christian generosity, emphasizing that God values the sincere willingness of the giver's heart above the absolute amount of the gift. It teaches that contributions are accepted by God based on what an individual possesses and is able to give, rather than on an unrealistic expectation of what they do not have, thereby promoting a joyful and proportionate approach to stewardship.

CONTEXT

  • Literary Context: This verse is situated within a larger discourse (2 Corinthians 8-9) where Paul appeals to the Corinthian church to complete their collection for the impoverished believers in Jerusalem. Paul has just presented the Macedonian churches as a compelling example of sacrificial generosity, noting that despite their "deep poverty," they gave "beyond their ability" and "implored us with much urgency for the favor of participation in the support of the saints" (2 Corinthians 8:1-4). He is encouraging the Corinthians, who had previously shown eagerness to contribute, to follow through on their commitment, not out of compulsion, but as an expression of their love and the grace of God at work within them. Verse 12 serves as a crucial theological foundation, explaining why their willingness is so important and how their giving will be assessed by God.
  • Historical & Cultural Context: The collection for the Jerusalem saints was a significant undertaking in the early church, serving not only as a practical means of support but also as a tangible expression of unity between the Gentile and Jewish Christian communities. Jerusalem, as the birthplace of the church, faced economic hardship, possibly due to famine or persecution. Paul had previously committed to this collection during the Jerusalem Council (Galatians 2:10), recognizing its importance for demonstrating the solidarity of the wider Christian body. In the Greco-Roman world, patronage and public displays of generosity were common, but Paul redefines generosity through a distinctively Christian lens, emphasizing internal disposition over external display or social obligation.
  • Key Themes: The passage contributes to several key themes in 2 Corinthians and Paul's broader theology. It underscores the theme of grace as the foundation for all Christian living, including giving, as seen in the Macedonians' example where their giving was an outflow of "the grace of God" (2 Corinthians 8:1). The verse also highlights proportionality in giving, a concept echoed in other Pauline teachings on stewardship, where believers are encouraged to give "as he may prosper" (1 Corinthians 16:2). Most critically, it emphasizes the disposition of the heart, asserting that God values the cheerful and willing spirit over the size of the gift, a principle famously reiterated in 2 Corinthians 9:7. This passage also implicitly touches on Christian unity and mutual support within the body of Christ, as the collection fostered connection between distant communities.

EXPOSITION AND ANALYSIS

Key Word Analysis

  • Willing mind (Greek, prothymía', G4288): This term denotes predisposition, alacrity, eagerness, or readiness of mind. It highlights the internal disposition and cheerful willingness of the giver, emphasizing that God looks at the heart's attitude rather than merely the outward act or the size of the gift. It's about the desire to give, not the compulsion.
  • Accepted (Greek, euprósdektos', G2144): Meaning well-received, approved, or favorable. This word signifies that a gift offered with a willing mind, proportionate to one's means, is pleasing and agreeable to God. It implies divine favor and affirmation for the act of giving when it stems from the right motivation.
  • Hath (Greek, échō', G2192): A primary verb meaning to hold, possess, or have. In this context, it refers to one's present resources or means. The repeated use of this verb, contrasted with "hath not," underscores the principle of proportional giving: God's acceptance is based on what is genuinely available to the giver, not on an imagined or unattainable standard.

Verse Breakdown

  • "For if there be first a willing mind,": This opening clause establishes the fundamental condition for acceptable giving. The Greek word for "willing mind" (prothymía) signifies eagerness and readiness. It indicates that the internal disposition and sincere desire to give are paramount. God's primary concern is not the quantity of the gift, but the quality of the heart from which it originates. This "first" implies that the heart's attitude precedes and determines the value of the offering.
  • "it is accepted according to that a man hath,": Following the condition of a willing mind, this clause explains the standard by which the gift is "accepted" (euprósdektos, meaning well-received or approved by God). The acceptance is not based on a universal fixed amount, but "according to that a man hath"—that is, in proportion to one's actual resources and capacity. God evaluates generosity relative to what has been entrusted to the individual, acknowledging varying levels of wealth and ability.
  • "and not according to that he hath not.": This concluding phrase reinforces the principle of proportionality by stating what God does not expect. God does not demand what is beyond one's means or what one does not possess. This provides immense relief and encouragement, removing the burden of comparison or the pressure to give what one cannot genuinely afford. It underscores God's fairness and understanding of individual circumstances, ensuring that all can participate in giving and be accepted, regardless of their financial standing.

Literary Devices

Paul employs several literary devices to convey his message effectively. Emphasis is clearly placed on the internal disposition ("a willing mind"), highlighting that the heart's attitude is the primary criterion for God's acceptance, not the external amount. This is further reinforced by the strong Contrast between "that a man hath" and "that he hath not," which clarifies the principle of proportional giving and alleviates potential guilt or pressure. The structure of the verse itself, moving from the condition ("if there be first a willing mind") to the consequence ("it is accepted") and then defining the parameters ("according to that a man hath, and not according to that he hath not"), demonstrates a logical and persuasive Argumentation. This logical progression ensures that the reader grasps both the spiritual prerequisite for giving and the practical, equitable standard by which it is measured.

THEOLOGICAL AND THEMATIC CONNECTIONS

This verse is a cornerstone for understanding God's perspective on stewardship and generosity, revealing that divine acceptance is rooted in the heart's disposition and one's capacity, not in absolute figures. It challenges the human tendency to compare gifts or to feel inadequate if one cannot give as much as others. Theologically, it aligns with the character of a God who sees beyond outward appearance to the motives of the heart (1 Samuel 16:7), affirming that true worship and service, including giving, must flow from an internal willingness. This principle ensures that all believers, regardless of their economic status, can participate meaningfully in the work of God and experience the joy of generosity.

REFLECTION AND APPLICATION

Second Corinthians 8:12 offers profound liberation and encouragement for every believer regarding their stewardship. It shifts our focus from the pressure of external comparison or the burden of perceived inadequacy to the internal state of our hearts. We are reminded that God does not demand what we do not possess, but rather values our cheerful and willing participation with what we do have. This principle extends beyond financial contributions to all areas of life: our time, talents, energy, and resources. Are we offering our "firstfruits" with a willing mind, or are we giving grudgingly or out of obligation? This verse invites us to cultivate a heart of generosity that is eager to bless others and advance God's kingdom, knowing that even the smallest offering, given with a willing spirit, is profoundly accepted and cherished by our Heavenly Father. It challenges us to assess our own "hath" – our unique capacities and resources – and to give proportionally and joyfully from that place of abundance, however great or small it may be.

Questions for Reflection

  • What does "a willing mind" truly mean in the context of my own giving and service?
  • How does the principle of "according to that a man hath" alleviate any pressure or guilt I might feel about my contributions?
  • In what areas of my life (beyond finances) can I apply the principle of giving from a willing heart and according to my capacity?
  • How does understanding God's acceptance of proportionate giving encourage me to cultivate a more joyful and consistent habit of generosity?

FAQ

Does this verse mean I don't have to give if I don't feel "willing" or "ready"?

Answer: No, this verse does not excuse us from giving. Instead, it highlights the ideal and accepted manner of giving. While the emphasis is on a "willing mind," this willingness is not a fleeting emotion but a cultivated disposition of the heart that flows from grace and love. Paul is encouraging the Corinthians to become willing and to complete their commitment, not to opt out. The goal is to grow into a cheerful giver (2 Corinthians 9:7), understanding that God values the heart's posture more than the mere act itself. If we find ourselves unwilling, it's an invitation to examine our hearts and pray for God's grace to cultivate a spirit of generosity.

How does this verse relate to the concept of tithing or a fixed percentage of giving?

Answer: This verse complements, rather than contradicts, concepts like tithing. While tithing (giving 10%) is a historical and biblical principle of stewardship, 2 Corinthians 8:12 provides the theological framework for how any amount, including a tithe, should be given. It emphasizes that the spirit of giving is paramount. A tithe given grudgingly or out of legalistic obligation may not be "accepted according to that a man hath" in the spirit of willing generosity. Conversely, someone in deep poverty who gives less than 10% but does so with a willing heart, giving sacrificially from what they have, is profoundly accepted by God, echoing the story of the widow's mite. The verse teaches that the proportion (relative to what one has) and the disposition (willing mind) are key, whether that proportion is 10% or another amount.

CHRIST-CENTERED FULFILLMENT

Second Corinthians 8:12 finds its ultimate fulfillment and empowerment in Christ. The principle of giving from a "willing mind" and "according to that a man hath" is perfectly embodied in Jesus, who, "though he was rich, yet for your sakes he became poor, so that you through his poverty might become rich" (2 Corinthians 8:9). His self-emptying act on the cross was the ultimate expression of a willing mind, a perfectly obedient heart, and a complete giving of all He had—His very life—for the sake of humanity. Believers, being united with Christ, are called to participate in this same spirit of sacrificial generosity. Our ability to give with a willing mind is not inherent but is a fruit of the Holy Spirit's work within us, transforming our hearts to reflect the selfless love of Christ. Just as Christ gave Himself completely, empowering us with spiritual riches, so too are we enabled by His grace to give our resources, time, and talents, knowing that our willing offerings, however small in human eyes, are accepted by God because they are offered in the spirit of the One who gave His all for us (Philippians 2:5-8). Our generosity becomes a tangible expression of the gospel, mirroring the divine generosity that redeemed us.

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Commentary on 2 Corinthians 8 verses 7–15

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. When he would persuade the Corinthians to this good thing, he commends them for other good things that were found in them. Most people love to be complimented, especially when we ask a gift of them for ourselves or others; and it is a justice we owe to those in whom God's grace shines to give them their due commendation. Observe here, What it was that the Corinthians abounded in. Faith is mentioned first, for that is the root; and, as without faith it is impossible to please God (Heb 11:6), so those who abound in faith will abound in other graces and good works also; and this will work and show itself by love. To their faith was added utterance, which is an excellent gift, and redounds much to the glory of God and the good of the church. Many have faith who want utterance. But these Corinthians excelled most churches in spiritual gifts, and particularly in utterance; and yet this was not in them, as in too many, both the effect and evidence of ignorance; for with their utterance there appeared knowledge, abundance of knowledge. They had a treasury of things new and old, and in their utterance they brought out of this treasury. They abounded also in all diligence. Those who have great knowledge and ready utterance are not always the most diligent Christians. Great talkers are not always the best doers; but these Corinthians were diligent to do, as well as know and talk, well. And further, they had abundant love to their minister; and were not like too many, who, having gifts of their own, are but too apt to slight their ministers, and neglect them. Now to all these good things the apostle desires them to add this grace also, to abound in charity to the poor; that, where so much good was found, there should be found yet more good. Before the apostle proceeds to another argument he takes care to prevent any misapprehensions of his design to impose on them, or to bind heavy burdens upon them by his authority; and tells them (Co2 8:8) he does not speak by commandment, or in a way of authority. I give my advice, Co2 8:10. He took occasion from the forwardness of others to propose what would be expedient for them, and would prove the sincerity of their love, or be the genuine effect and evidence thereof. Note, A great difference should be made between plain and positive duty, and the improvement of a present opportunity of doing or getting good. Many a thing which is good for us to do, yet can not be said to be, by express and indispensable commandment, our duty at this or that time.

II. Another argument is taken from the consideration of the grace of our Lord Jesus Christ. The best arguments for Christian duties are those that are taken from the love of Christ, that constraineth us. The example of the churches of Macedonia was such as the Corinthians should imitate; but the example of our Lord Jesus Christ should have much greater influence. And you know, saith the apostle, the grace of our Lord Jesus Christ (Co2 8:9), that though he was rich, as being God, equal in power and glory with the Father, rich in all the glory and blessedness of the upper world, yet for your sakes he became poor; not only did become man for us, but he became poor also. He was born in poor circumstances, lived a poor life, and died in poverty; and this was for our sakes, that we thereby might be made rich, rich in the love and favour of God, rich in the blessings and promises of the new covenant, rich in the hopes of eternal life, being heirs of the kingdom. This is a good reason why we should be charitable to the poor out of what we have, because we ourselves live upon the charity of the Lord Jesus Christ.

III. Another argument is taken from their good purposes, and their forwardness to begin this good work. As to this he tells them, 1. It was expedient for them to perform what they purposed, and finish what they had begun, Co2 8:10, Co2 8:11. What else did their good purposes and good beginnings signify? Good purposes, indeed, are good things; they are like buds and blossoms, pleasant to behold, and give hopes of good fruit; but they are lost, and signify nothing, without performances. So good beginnings are amiable; but we shall lose the benefit unless there be perseverance, and we bring forth fruit to perfection. Seeing therefore the Corinthians had shown a readiness to will, he would have them be careful also in the performance, according to their ability. For, 2. This would be acceptable to God. This willing mind is accepted (Co2 8:12), when accompanied with sincere endeavours. When men purpose that which is good, and endeavour, according to their ability, to perform also, God will accept of what they have, or can do, and not reject them for what they have not, and what is not in their power to do: and this is true as to other things besides the work of charity. But let us note here that this scripture will by no means justify those who think good meanings are enough, or that good purposes, and the profession of a willing mind, are sufficient to save them. It is accepted, indeed, where there is a performance as far as we are able, and when Providence hinders the performance, as in David's case concerning building a house for the Lord, 2 Sa. 7.

IV. Another argument is taken from the discrimination which the divine Providence makes in the distribution of the things of this world, and the mutability of human affairs, Co2 8:13-15. The force of the arguing seems to be this: - Providence gives to some more of the good things of this world, and to some less, and that with this design, that those who have a greater abundance may supply those who are in want, that there may be room for charity. And further, considering the mutability of human affairs, and how soon there may be an alteration, so that those who now have an abundance may stand in need of being supplied themselves in their wants, this should induce them to be charitable while they are able. It is the will of God that, by our mutually supplying one another, there should be some sort of equality; not an absolute equality indeed, or such a levelling as would destroy property, for in such a case there could be no exercise of charity. But as in works of charity there should be an equitable proportion observed, that the burden should not lie too heavy on some, while others are wholly eased, so all should think themselves concerned to supply those who are in want. This is illustrated by the instance of gathering and distributing manna in the wilderness, concerning which (as we may read, Ex. 16) it was the duty of every family, and all in the family, to gather what they could, which, when it was gathered, was put into some common receptacle for each family, whence the master of the family distributed to every one as he had occasion, to some more than they were able, through age and infirmity, to gather up; to others less than they gathered, because they did not need so much: and thus he that had gathered much (more than he had occasion for) had nothing over, when a communication was made to him that had gathered little, who by this method had no lack. Note, Such is the condition of men in this world that we mutually depend on one another, and should help one another. Those who have ever so much of this world have no more than food and raiment; and those who have but a little of this world seldom want these; nor, indeed, should those who have abundance suffer others to want, but be ready to afford supply.

Matthew Henry (1662–1714) — Commentary on the Whole Bible. This section covers verses 7–15. Public domain.
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Clement of AlexandriaAD 215
The Stromata Book 2
"But if there be present readiness of mind, according to what a man hath it is acceptable, and not according to what he hath not: for it is not that there be ease to others, but tribulation to you, but of equality at the present time "and so forth.
Those, who have entertained the wish whose purpose is equal, share in the same honour with those who have the ability, although others have the advantage in point of resources.
CyprianAD 258
Treatise XII Three Books of Testimonies Against the Jews
In the second Epistle of Paul to the Corinthians: "If there be a ready will, it is acceptable according to what a man hath, not according to that which he hath not; nor let there be to others a mitigation, but to you a burdening.
AmbrosiasterAD 384
COMMENTARY ON PAUL’S EPISTLES
Paul is exhorting the Corinthians to give what they are able but not to overdo it, because he did not want them to feel that they were acting under compulsion and thus come to be resentful.
John ChrysostomAD 407
Homily 17 on 2 Corinthians
See wisdom unspeakable. In that (having pointed out those who were doing beyond their power, I mean the Thessalonians, and having praised them for this and said, "I bear them record that even beyond their power;") he exhorteth the Corinthians to do only "after" their power, leaving the example to do its own work; for he knew that not so much exhortation, as emulation, inciteth unto imitation of the like; wherefore he saith, "For if the readiness is there, it is acceptable according as a man hath, not according as he hath not."

'Fear not,' he means, 'because I have said these things, for what I said was an encomium upon their munificence, but God requires things after a man's power,' "according as he hath, not according as he hath not." For the word "is acceptable," here implies 'is required.' And he softens it greatly, in confident reliance upon this example, and as winning them more surely by leaving them at liberty.
Theodoret of CyrusAD 458
COMMENTARY ON THE SECOND EPISTLE TO THE CORINTHIANS 329
Quality, not quantity, is what counts.
Source: Quotations drawn from early Church Fathers and historical Christian theologians (AD 100–1500). Some quotes address the surrounding passage context rather than this verse alone.
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