2 Corinthians 8:3

Because they gave themselves to God wholeheartedly, they wanted to offer even more than their strength allowed.

Wherefore he nowhere says, 'the richness of the gifts,' but "the riches of their liberality." Now what he says is to this effect; 'their poverty not only was no impediment to their being bountiful, but was even an occasion to them of abounding, just as affliction was of feeling joy. For the poorer they were, the more munificent they were and contributed the more readily.' Wherefore also he admires them exceedingly, for that in the midst of so great poverty they had displayed so great munificence. For "their deep," that is, 'their great and unspeakable,' "poverty," showed their "liberality." But he said not 'showed,' but "abounded;" and he said not "liberality," but "riches of liberality;" that is, an equipoise to the greatness of their poverty, or rather much outweighing it, was the bountifulness they displayed. Then he even explains this more clearly, saying, "For according to their power, I bear witness." Trustworthy is the witness. "And beyond their power." That is, it "abounded unto the riches of their liberality." Or rather, he makes this plain, not by this expression alone, but also by all that follows; for he says, "of their own accord." Lo! yet another excessiveness.

That is, just as their great affliction produced an abundance of joy, so also their great and extreme poverty not only did not hinder them from giving alms, but even more impelled them "to abound in riches." He did not say, however, in riches of giving, but "of generosity," that is, of a sincere disposition toward liberality. For charity is valued not by the abundance of what is given, but by the disposition of those who give. It is remarkable that in such poverty (for they were cut off from their own countrymen) they showed such generosity.

Then when he says, "For they gave according to their means," he explains what he said by commending their generosity as to three things, namely, as to the quantity given, the will to give, and the order of giving.

As to the quantity given, it was beyond their power. Hence, he says: truly I abounded in riches, for they gave according to their means, as I can testify, and beyond their means, because they gave so much that they were in need later. Or it might be said, and better, that there is an internal power of the soul and an external power, namely, the amount of one's riches. The internal power is the soul's readiness to give; hence he says, I can testify that of their own free will that they were willing to give according to the internal power of their soul and beyond the external power of their riches: "So you will be laying up a good treasure for yourself against the day of necessity" (Tob. 4:9). But on the other hand, whoever gives beyond his power gives immoderately; therefore, he is not worthy of praise. I answer that power in giving can be considered in two ways, namely, absolutely and according to a proportion. Therefore, when a person gives more than others of his proportion, he does not sin; but if he gives absolutely above his power, then he gives immoderately.