Note 9 at 2 Cor. 8:12: This verse could be turned around and still retain its truth, i.e. "If there is not a willing mind, then the gift will not be accepted regardless of the amount." The emphasis is on the motive, not the amount (1 Cor. 13:3).

Note 10 at 2 Cor. 8:12: The Lord is not "into" deficit giving. He only asks us to give what we have, not what we don't have. It is true that in verse 3, Paul said the Macedonians were willing to give beyond their power or more than they had. But there is no indication that they did so. As a matter of fact, that would be contrary to the spirit of what Paul is saying here.

This is not to say that we should give only if we have extra. Our tithe should be given before anything else is paid, and we should budget offerings for other projects. But until we reach the abundance promised in 2 Corinthians 9:8, we should not give foolishly.

The Lord doesn't look on the size of our offerings compared to other people's. He judges the size of our offerings by how much we have left (see note 1 at Lk. 21:3, p. 452).