For if there be first a willing mind - If there is a "readiness" (προθυμία prothumia), a disposition to give; if the heart is in it, then the offering will be acceptable to God, whether you be able to give much or little. A willing mind is the first consideration. No donation, however large, can be acceptable where that does not exist; none, however small, can be otherwise than acceptable where that is found. This had relation as used by Paul to the duty of almsgiving; but the principle is as applicable to everything in the way of duty. A willing mind is the first and main thing. it is that which God chiefly desires, and that without which everything else will be offensive, hypocritical, and vain; see the note, 2-Corinthians 9:7.
It is accepted - Doddridge, Rosenmuller, Macknight, and some others apply this to the person, and render it," he is accepted;" but the more usual, and the more natural interpretation is to apply it to the gift - it is accepted. God will approve of it, and will receive it favorably.
According to that a man hath - He is not required to give what he has not. His obligation is proportioned to his ability. His offering is acceptable to God according to the largeness and willingness of his heart, and not according to the narrowness of his fortune - Locke. If the means are small, if the individual is poor, and if the gift shall be, therefore, small in amount, yet it may be proof of a larger heart and of more true love to God and his cause than when a much more ample benefaction is made by one in better circumstances. This sentiment the Saviour expressly stated and defended in the case of the poor widow; Mark 12:42-44; Luke 21:1-4. She who had cast in her two mites into the treasury had put in more than all which the rich people had contributed, for they had given of their abundance, but she had cast in all that she had, even all her living. The great and obviously just and equal principle here stated, was originally applied by Paul to the duty of giving alms. But it is equally true and just as applied to all the duties which we owe to God. He demands:
(1) A willing mind, a heart disposed to yield obedience. He claims that our service should be voluntary and sincere, and that we should make an unreserved consecration of what we have.
(2) secondly, he demands only what we have power to render. He requires a service strictly according to our ability, and to be measured by that. He demands no more than our powers are suited to produce; no more than we are able to render. Our obligations in all cases are limited by our ability. This is obviously the rule of equity, and this is all that is anywhere demanded in the Bible, and this is everywhere demanded. Thus, our love to him is to be in proportion to our ability, and not to be graduated by the ability of angels or other beings. "And thou shalt love the Lord thy God with all thy heart, and with all thy soul, and with all thy mind, and with all thy strength;" Mark 12:30. Here the obligation is limited by the ability, and the love is to be commensurate with the ability. So of repentance, faith, and of obedience in any form. None but a tyrant ever demands more than can be rendered; and to demand more is the appropriate description of a tyrant, and cannot pertain to the ever-blessed God.
(3) thirdly, if there is any service rendered to God, according to the ability, it is accepted of him. It may not be as much or as valuable as may be rendered by beings of higher powers; it may not be as much as we would desire to render, but it is all that God demands, and is acceptable to him. The poor widow was not able to give as much as the rich man; but her offering was equally acceptable, and might be more valuable, for it would be accompanied with her prayers. The service which we can render to God may not be equal to that which the angels render; but it may be equally appropriate to our condition and our powers, and may be equally acceptable to God. God may be as well pleased with the sighings of penitence as the praises of angels; with the offerings of a broken and a contrite heart as with the loud hallelujahs of unfallen beings in heaven.

According to that a man hath - According to his real property; not taking that which belongs to his own family, and is indispensably necessary for their support; and not taking that which belongs to others; viz. what he owes to any man.

(6) 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.
(6) Against those who excused themselves because they are not rich, as though it were only the duty of rich men to help the poor.

For if there be first a willing mind,.... If what is done springs from a truly noble, generous spirit, a spirit of bountifulness and liberality; and is given cheerfully and freely, and according to a man's ability; the quantity matters not, whether it be more or less:
it is accepted; both of God and man:
according to that a man hath, and not according to that he hath not. The widow's mite was as acceptable, and more so, than all the rich men cast into the treasury; a cup of cold water given to a prophet, in the name of a prophet, is taken notice of by God, and shall have its reward. The present sent by the Philippians to the Apostle Paul, and which perhaps was not very large, was "an odour of a sweet smell, a sacrifice acceptable, well pleasing to God", Philippians 4:18.

For--Following up the rule "out of that which ye have" (2-Corinthians 8:11), and no more.
a willing mind--rather, as Greek, "the readiness," namely, to will, referring to 2-Corinthians 8:11.
accepted--Greek "favorably accepted."
according to that a man hath--The oldest manuscripts omit "a man." Translate, "According to whatsoever it have"; the willing mind, or "readiness" to will, is personified [ALFORD]. Or better, as BENGEL, "He is accepted according to whatsoever he have"; so 2-Corinthians 9:7, The Lord loveth a cheerful giver." Compare as to David, 1-Kings 8:18. God accepts the will for the deed. He judges not according to what a man has the opportunity to do, but according to what he would do if he had the opportunity (compare Mark 14:8; and the widow's mite, Luke 21:3-4).

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.