2 Corinthians 8:12

Willing mind. It is the sincere willingness of the mind that determines the acceptableness of the gift to God. With God the question ever is, How much did your heart give? If the heart gives nothing, what the hands may offer is without value before God. God neither needs nor cares for our money, nor is He benefited by it. A man may have little or nothing to give, but a willing heart is what sanctifies the gift. A man’s best efforts may fail, due to circumstances beyond his control, or his desires to work for God may remain unfulfilled for lack of opportunity. But that need not cause him to stand condemned before Heaven. For comment on the basis upon which eternal rewards are to be meted out see on Matthew 20:1-16; 25:14-46. It is not the number of talents a man may have, but the devotion and faithfulness with which he improves them, that counts with God.