2 Corinthians 8:12
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.
2 Corinthians 8:12 (KJV)
Context
Paul writes to the Corinthians about the collection for the poor believers in Jerusalem. He urges them to give eagerly, and this verse gives the principle that governs all such giving: God accepts a gift when it comes from a willing heart, measured by what a person has, not by what they lack.
Meaning
The phrase “a willing mind” translates the Greek word prothumia, meaning readiness, eagerness, and a prepared disposition of the heart. Paul’s point is that God does not weigh the size or value of a gift but the sincerity behind it. A person with little who gives willingly is as acceptable to God as one who gives much from abundance. This guards against two errors: pride in giving much and discouragement in giving little.
Application
For believers today, this verse removes both excuses and boasting. It calls us to examine our attitude toward giving, not just the amount. When we give cheerfully from what we have, God accepts our offering, even if it seems small. It also encourages us to cultivate a willing heart, trusting that God supplies both the desire and the ability to give.
Reflection
Do we give with a willing mind, or do we hold back because we feel we have too little? God’s acceptance does not depend on the size of the gift but on the readiness of the heart. Let us ask Him to make us eager givers, content to offer what we have and trusting that He values the heart behind the gift.

