2 Corinthians 8:10

8:10 So here is my opinion on this matter: It is to your advantage, since you ¹  made a good start last year both in your giving and your desire to give,

2 Corinthians 8:12

8:12 For if the eagerness is present, the gift itself ²  is acceptable according to whatever one has, not according to what he does not have.

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¹ tn Grk “who.”

² tn The words “the gift itself” are not in the Greek text but are implied. Translators often supply an English phrase like “it is” (NASB) but in the context, Paul is clearly referring to the collection Titus was to oversee (2 Cor 8:4-7). Therefore there is no reason not to specify the referent (the gift) more narrowly for clarity.