Paul discusses the grace of giving and the example set by the Macedonian churches. He praises the Macedonian believers for their generosity, even though they were experiencing their own difficulties and poverty. Despite their limited resources, they willingly gave to support the needs of other believers and the work of spreading the message of Jesus.
The apostle also highlights the example of Jesus, who, though being rich, became poor for our sake so that we might become rich through His sacrifice. Paul encourages the Corinthian church to complete the act of giving they had previously started, according to their means, to help those in need and support the work of ministry.