For if there be first a willing mind, it is accepted according to what a man has, and not according to what he has not.
All Commentaries on 2 Corinthians 8:12 Go To 2 Corinthians 8
George Leo Haydock
AD 1849
He tells them that it is the will that chiefly makes their charity acceptable to God, who sees the heart. And that the design is not to make others live at their ease, in a richer condition than those who give, but to make a kind of equality, their brethren in Judea being now in great poverty and want. (Witham)
God regards two things in our alms: first, the zeal and good-will with which we give our alms; secondly, the greatness of our charities, that is, if they be proportionate to our means. If you have little, give a little, but with good-will; if you have much, give also much, but with equal benevolence and zeal. God measures the extent of our charity by the greatness of our zeal, not requiring of us what we have not, but what we have to spare, relieving others, without overcharging ourselves. (Bible de Vence)
Yielding our superfluities, that the poor may not want necessaries. (Menochius)