“For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not.”
King James Version (KJV)
8:12 A man - Every believer. Is accepted - With God. According to what he hath - And the same rule holds universally. Whoever acknowledges himself to be a vile, guilty sinner, and, in consequence of this acknowledgment, flies for refuge to the wounds of a crucified Saviour, and relies on his merits alone for salvation, may in every circumstance of life apply this indulgent declaration to himself.
2Co 8:12 For if there is first a willing mind. The willing mind had been shown in the readiness "to will". The willing mind is essential to the acceptance of the gift. If there be this pre-requisite, then God accepts the gift and measures it according to a man's means.