Note 10 at 2 Cor. 8:5: These Macedonian Christians gave more than their money. They first of all gave themselves to the Lord and to Paul, then they gave their money. This impressed Paul so much that he encouraged Titus to impart this same attitude to the Corinthian believers, too (v. 6).

True giving that pleases God is more than just giving money. God looks on the heart (1 Sam. 16:7) and He accepts or rejects our gifts based on our motives (Mt. 15:8; see note 6 at 1 Cor. 13:3, p. 938). The Lord doesn't have to have our money. He could have set His kingdom up to be financed another way. He wants us, and so He gives us the privilege of giving into His kingdom as a way of giving ourselves to Him.

This heart motive behind our gifts is not often emphasized because the person receiving the offering isn't usually concerned about the motive. Sadly, too many ministers just want the money and they don't care why or how you give it. That was not Paul's attitude, and it would be better for the body today if more ministers emphasized that the giver needs to give himself to the Lord before he gives his money. If the Lord gets us, He'll get our wallet.