Paul spends this entire part of his letter encouraging and commending the church to be generous. It is a common theme in the New Testament that it is not enough just to speak blessing toward someone if you can do more. We see accounts of people opening up their homes to others, visiting others in a time of distress, and givng financial gifts to others who were in need. The expectation is that over time, we all have our ups and downs, but the generous spirit ensures that all members of a faith community receive what they need. When a member has an abundance, they give. And when that member has a time of lack, he receives.
Giving is not a financial issue, it is spiritual. Everything we have or accumulate is from the Lord and when we reach the end of this life, we leave it all behind for our heirs to fight over. But the heart that holds "things" very lightly and gives freely demonstrates a spirit that is pleasing to God. Your giving doesn't buy you a ticket to Heaven. It indicates your level of understanding of God's generosity toward you. God rejoices when He sees believers who "get Him" by living generously and giving cheerfully.
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