The Corinthians were challenged to follow the example of the Macedonians in giving and generosity. Paul helps them to see it is the reality of the gospel message that motivates us to give to God’s work. The example of Jesus, who gave away all his riches in order to make us rich, is what moves us. Our gratitude to God for the riches we have in Christ is what compels us to give of our financial resources so that others can hear the gospel and receive the riches of Christ as well.
Giving is not guilt-motivated but gratitude-motivated, based on the reality of the gospel. As a result, we are to seek to excel in giving and to grow continually more generous, following the example of Jesus.