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
Cornelius a Lapide
AD 1637
It is accepted according to that a man hath. In other words, "Give what you can" (Ambrose, Chrysostom, Anselm). Observe here1. that the perfection and merit of almsgiving and of every virtue consists in the readiness of the will and not in the greatness or the number of the gifts; and, therefore, before God, when this readiness is greater then the virtue is greater, even if, on account of poverty or some other cause, the wish is unable to issue in the external act of giving. Hence S. Paul says that the willing mind is accepted, not the gift. Cf. S. Mark 12:43.
2. Notwithstanding, in order that this readiness be accepted before God, says S. Thomas, as true, earnest, and efficacious, it must issue in act according to what it has, i.e, give of what it has according to its power; otherwise it would be merely a wish, not an earnest and ready will. It is not expected to give what it has not, as S. Paul says. "Let him who has," says Theophylact, "carry out his work; he who has not has already carried out his work by willing it." S. Leo (Serm4de Jej. Dec. Mensis) says: "Unequal expenditure may give equal merits; for the intention may be the same, though the incomes be widely different;" and Anselm says: "Here all, whether poor or rich, give equally, if each gives in proportion to what he has."
3. It follows that amongst those who are equally rich or equally poor that one is the more liberal and has more merit who gives more. Amongst those, however, whose wealth is unequal, that one merits more who gives the more in proportion to his means, although absolutely he may give less than his richer neighbour. Cf. Tobit 4:9. S. Augustine (Enarr. in Psalm 104) says: "If you can give, give. If you cannot, give courtesy. God crowns the goodness within when He finds not means without. Let no one say, I have not." Charity is not paid from the pocket."