2 Cor. 9-10 CSB
Therefore I considered it necessary to urge the brothers to go on ahead to you and arrange in advance the generous gift you promised, so that it will be ready as a gift and not as an extortion. The point is this: The person who sows sparingly will also reap sparingly, and the person who sows generously will also reap generously. Each person should do as he has decided in his heart—not reluctantly or out of compulsion, since God loves a cheerful giver. (9:5-7)
Giving is all about the heart. It is not really about how much you give but the attitude with which you give. Some people give out of guilt because they know they have more than others, and they feel guilty about it, even though they don’t really want to give. Others give because of greed, somehow having a misguided notion that if they give something God will give them more; it is a money-making proposition. Others give out of duty; not because they love to give or love the one they are giving to, but because it is what they feel they ought to do. None of these motivations are sufficient; God loves a cheerful giver and when we give we should give with joy.
We tend to look at “how much” someone gives, but God never does that. I do believe that we should still be following the timeless principle of tithing so I guess we can quantify things in terms of a percentage (and then grace has us go beyond that). Here it seems like Paul was urging them to give “generously” and to keep their boast that they were going to give a large amount for the churches who were hurting in Jerusalem. However, he is actually drilling down on their motivation more than he is the amount. “Don’t give out of reluctance or compulsion, but give cheerfully,” he says. The Corinthians were wealthy and they had made big promises about what they would do… now Paul urges them to keep their promise because they were being watched and could be an encouragement to others or a discouragement.
Consider the Macedonians on the other hand. Paul had mentioned them in the chapter before and he says that they had been motivated by the example of the Corinthians. “During a severe trial brought about by affliction, their abundant joy and their extreme poverty overflowed in a wealth of generosity on their part. I can testify that, according to their ability and even beyond their ability, of their own accord, they begged us earnestly for the privilege of sharing in the ministry to the saints.” (8:2-4) Those who had nothing rejoiced in giving what little they had, while those who had plenty (the Corinthians) were considering backing out on their pledge altogether. Giving is all about the heart. It is not the amount that you give which shows your heart, but the measure of your sacrifice and the joy with which you give. God, give us a heart of thankfulness and sacrifice like the Macedonians!