Verses 1-7
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Compared to the Corinthians, the Macedonians were greatly generous. And even though they didn't have a lot, they gave abundantly and with great joy.
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Paul encouraged the Corinthians to also be generous, telling them that they should excel in their generosity as much as they excel, or would want to excel, in other things like faith, knowledge, etc.
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Purpose to excel in your giving. Work hard so that you can have an abundance to give. A generous life is important!
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You should want to excel in all areas, not just some areas. And financial stability and generosity is certainly included!
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Verses 8-9
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Verse 8a. Giving is encouraged, but it is not a commandment in the sense that it is not to be forced.
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We are not to give out of obligation or grudgingly, but because we desire to cheerfully (2 Corinthians 9:5,7). Forced giving is not cheerful.
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Verse 8b. The Macedonians were diligent to give, and this showed love. If we truly love, we will give. Giving shows love (1 John 3:17-18).
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Remember that if you aren't diligent to give, you aren't diligent to love.
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Verse 9. Think of how diligent Jesus was to give! He gave up the wealth and glory of heaven in order to come to earth and die for us. He is richer than us all (for He owns the earth and heavens) and yet He gave more than we ever could.
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Consider His example so you know how generous we should want to be.
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Verses 10-12
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Verses 10-11. Finish what you start! If you desire to give, follow through with it!
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Verse 12. God is pleased with whatever you are able to give, if you give from your heart; and He doesn't expect you to give money that you don't have.
Verses 13-15
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Giving isn't about making life hard for you and easy for others, nor is it about giving until it hurts you. This is foolish and irresponsible.
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The issue is that some people, even when we're all working like we should (2 Thessalonians 3:10), still have lack. And to care for those who lack, everyone who has an abundance beyond their necessities should give to those who lack. This brings an equality or balance of love in the church.
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This equality does not mean communism. He simply means that believers are responsible to make sure that, while everyone is working how they can to provide for themselves (2 Thessalonians 3:10, 1 Timothy 5:8), no one is impoverished and no one is hoarding.
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Once you've taken care of the necessities of yourself and your own family, use your leftover (your abundance) for giving to others, and especially others in the church.
Verses 16-24
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Paul describes that Titus and another honorable brother, along with himself, would collect and deliver the Corinthians' financial contribution. Paul handled money alongside other, trusted and Christ-like men so that no one could accuse him of impropriety.
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When you handle money that is going to be for others, do so in the sight of others. Include proven and trusted people in the process, to show integrity.