Paul is saying that the Corinthians should give as much as they are willing and able to give. That way their conscience would become clear and not be clouded by pretense, pleasing man but not God.
He persuades them now not by the zeal of others, but by their own disposition, saying: you voluntarily reached the same point and not only laid the beginning of the doing, but also of the willing, that is, doing of your own good will, without any external exhortation. Therefore I advise you now to fulfill your task.
So that the good work would not stop at mere zeal, but would actually be carried out. For just as disposition and free choice produce the desire, so from one's possessions comes the deed. Therefore, whoever has, let him do the deed, and whoever does not have, has done the deed by his free choice.
And because you are eager to give, therefore, now complete in deed what you had in your intention; otherwise that willingness is in vain: "Let us not love in word or speech but in deed and in truth" (1 Jn. 3:18); "And I am sure that he who began a good work in you will bring it to completion at the day of Jesus Christ" (Phil. 1:6). The reason for this is so that your readiness in desiring it, i.e., the judgment of your will, according to a Gloss is prompt, may be matched by your completing it. Or another way, so that mind is taken for will, and then the sense is: as you were prompt in willing, so be prompt in accomplishing, and this out of what you have, i.e., according to your means.