This verse is about the gift and giving of the Corinthian church to help the work of the ministry. In the beginning of the chapter, Paul uses the Macedonian church as an example of good giving. Then he uses Christ as an example. Now, he’s saying, it’s not the size of the gift or quantity that’s so much important as the desire.
Parallels can be taken from people’s service and calling into ministry. Eagerness, willingness, and readiness go a lot farther than gifts, talents, and skills a person might possess.
The key is not what a person could have or should have, but what someone might possibly possess.
We too readily make life decisions and choices based on what we have or don’t have, saying, “I don’t have this, so that must mean…” or “I am not this type of person, so that must mean…”
But willingness, eagerness, and readiness is the acceptable gift.
God takes what we might have at the moment, what we might have at a particular time and makes it acceptable because of our willingness to give. What we may have from time to time changes. But God takes willingness and makes the gift acceptable.
This gives us a sense of freedom and joy when we give – because our willingness outweighs the gift.