2 Corinthians 9:7

Purposeth in his heart. This denotes a well-considered decision. Christian benevolence grows out of deliberate choice. A considerable amount of giving is done on the spur of the moment, without that loving, careful thought that adds to a gift the heart of the giver (see on chapter 8:5). Not so with God’s great gift of love (John 3:16; cf. Ephesians 3:11). Only that which comes from the spontaneous desire of the heart is acceptable with God (Matthew 6:2-4).

Not grudgingly. Literally, “not out of grief,” that is, not reluctantly. Giving that saddens the giver is not true giving. Such a gift goes without the giver, for it is accompanied by the regret men manifest upon the loss of earthly possessions. At no time will a Christian find giving a painful experience. A man who gives in that spirit reaps no benefit from the act. On the other hand, the cheerful giver is a better, a happier, and a more Christlike man for the giving. A grudging giver might as well not give at all, for his spirit and character are utterly opposed to the spirit of Christ, who has freely given us all things (Romans 8:32).

Of necessity. That is, by being required to give. This may refer to group pressure, which impels a man to give in order to retain his standing with the group, to urgent admonition and personal importunity to participate in church projects, or to the impulse to give in order to compensate for failure to do one’s duty in other directions.

God loveth. This statement is almost a literal quotation from the LXX of Proverbs 22:9. The supreme quality of God’s character is righteous love (1 John 4:7, 8). The supreme honor that can be rendered God by His creatures is the reflection of that love in their lives. This is the most effective way of proclaiming God to the world.

Cheerful. That is, prompt and spontaneous. Of all the Christian duties, none can be discharged with more cheerfulness than giving, particularly to projects designed to advance the kingdom of God on earth. The spirit of liberality is the spirit of Christ; the spirit of selfishness is the spirit of the world and of Satan. The character of the Christian is to give; the character of the worldling is to get.