Note 12 at 2 Cor. 8:7: Paul is not only using the example of the Macedonians to encourage the Corinthians in giving, but he also appeals to the bountiful grace that has been bestowed upon them in Christ Jesus. They are enriched by grace in the spiritual gifts of the Holy Spirit; they are enriched in faith, knowledge, and love. They are diligent and eager to help. Now, Paul says to abound in this grace of giving also.

Paul's appeal to the Corinthians is very similar to Jesus' appeal to his disciples when He said, "Heal the sick, cleanse the lepers, raise the dead, cast out devils: FREELY YE HAVE RECEIVED, FREELY GIVE" (Mt. 10:8).