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The apostle now turned to the subject of the collection for the saints at Jerusalem, concerning which he had written in his previous letter ( 1Co 16:1-24 ). He cites the example of the churches in Macedonia. They gave themselves
(1) to the Lord,
(2) to the apostles and fellow saints. This action of the Macedonian Christians is in harmony with the Spirit of the Christ. While careful to tell them that he is not speaking by way of commandment, he yet gives them his judgment, and it is that as it was they who were to begin in this matter, so it was they who should certainly complete the act.
He then lays down the true principle on which gifts are acceptable to God. It is readiness, so that the value of a gift is never reckoned intrinsically, but by a man's possessions. The apostle is careful to avoid any chance of misinterpretation in financial matters. "We take thought for things honourable, not only in the sight of men." It is urgent that nothing should be done which is open to misunderstanding by men of the world. Against this the apostle carefully guarded by seeing to it that such things were attended to by duly accredited persons, himself sedulously avoiding the handling of money.
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Morgan, G. Campbell. "Commentary on 2 Corinthians 8". "G. Campbell Morgan Exposition on the Bible". https://www.studylight.org/
the Week of Proper 20 / Ordinary 25