In this section Paul encouraged the church at Corinth to finish taking up the collection they committed to a year ago. Titus and the brethren would be coming to help them complete it before Paul comes and takes it to Jerusalem. Paul reminds them that Jesus who was rich, became poor, so that we who were poor could become rich in Him. Jesus is our example. Then Paul said that believers should decide in their minds how much to give, and they are not to allow others to control how much is given. We are to give out of a glad heart, nor resentful. The Lord cares more about the person's heart than about the money, and yet our giving reflects what we believe about God.
