“For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have” (2 Corinthians 8:12 NIV).
While any discussion on the subject of financial giving is likely to generate a difference of opinion, the following commentators offer several Biblical insights that should guide our decision-making process in this area…
“How do you decide how much to give? What about differences in the financial resources Christians have? Paul gives the Corinthian church several principles to follow:
(1) Each person should follow through on previous promises (2Co_8:10-11; 2Co_9:3);
(2) each person should give as much as he or she is able (2Co_8:12; 2Co_9:6);
(3) each person must make up his or her own mind how much to give (2Co_9:7)and,
(4) each person should give in proportion to what God has given him or her (2Co_9:10).
God gives to us so that we can give to others. Paul says that we should give of what we have, not what we don’t have. Sacrificial giving must be responsible. Paul wants believers to give generously, but not to the extent that those who depend on the givers (their families, for example) must go without having their basic needs met.” (1)
“There are principles in the N.T. which should offer guidelines for Christian giving. Christians are not to be covetous. They are not to be greedy. They are not to be anxious (double-minded) worrying over food, clothing and shelter (Matt. 6:25-34). They are to remember they brought nothing into the world neither can they carry anything out and so be content with food and clothing (I Tim. 6:6-10).
They are not to set their hopes on uncertain riches, but to do good, be rich in good deeds, liberal and generous (I Tim. 6:17-18). Christians are to provide necessities for their own families (I Tim. 5:8). The Lord expects Christians to maintain their personal lives financially and materially in such sufficiency as permits them to minister to Christ’s kingdom and the needy to the best of their capabilities (I1 Cor. 9: 8-1 3).” (2)
“(2 Corinthians 8:12) is a warning against giving or promising to give an amount that you really do not have, hoping that God will repay it. Doing this forces a test on God (Luke 4:12). People should give as God causes them to prosper (1 Cor. 16:2). Even so, the more common offense is failing to give immediately and generously when God provides us with the resources to do so.” (3)
(1) Life Application Study Bible NKJV [2 Corinthians 8:12] Copyright © 1988, 1989, 1991, 1993, 1996, 2004 by Tyndale House Publishers Inc., all rights reserved.
(2) Paul T. Butler. The Bible Study Textbook Series, Studies In Second Corinthians (College Press) [p. 285] Copyright ® 1988 College Press Publishing Company https://archive.org/stream/BibleStudyTextbookSeriesSecondCorinthians/132Corinthians-Butler_djvu.txt
(3) Sproul, R. C. (Ed.). (2015). The Reformation Study Bible: English Standard Version (2015 Edition) (p. 2061). Orlando, FL: Reformation Trust.