V.1-7 Beautiful example of Christian generosity.
V.2 With affliction and deep poverty they gave so generously. But it produced much joy!
V.5 They first gave themselves to the Lord, and then they gave their gifts. The Lord does not want your money or your gifts so much as He wants you first of all! And then it is your privilege to be generous to the needy, and He will keep a full record of it.
V.9 The perfect and wonderful pattern of giving. The Lord Jesus became poor. He gave up everything and then gave Himself that we might be rich. We can never measure our riches, for they are spiritual and they are forever. The things of this life, we shall soon leave behind.
V.12 God knows what we have need of material things and does not demand 10 percent (tithing) from us.
V.20 Paul acted in a way that would avoid any accusations of covetousness and gossip.
V.21 Let us always act in a way that is completely honest before the Lord and before people. Our words will fall on deaf ears if others see that we are not honest.