Because Paul made reference to the Philippians in Second Corinthians chapters 8 and 9, I thought it would be worthwhile to examine what Paul wrote to them concerning giving.
A Brief Recap
First, we should recall that Paul described them as being poor, yet generous - even to the point of pleading with Paul to accept their gifts. Paul wrote that their willingness to give was accentuated by the grace of God, such that they were actually able to give beyond their natural ability. Paul desired to see this same quality of grace manifested in the lives of the Corinthians as well.
Love as Expressed by Deed
10But I rejoiced in the Lord greatly, that now at last you have revived your concern for me; indeed, you were concerned before, but you lacked opportunity.
Just as in his communication with the Corinthians, Paul intimates that love is demonstrated by the act of giving. When he states that the Philippians “revived their concern” for him, this is in reference to the gift they gave him. He does not say that they had not loved him until they gave, but rather that their gift was an expression of that preexisting love. He does, however, suggest that had they been opportunity to give earlier they would have.
Not in Respect of Want
11Not that I speak from want, for I have learned to be content in whatever circumstances I am. 12I know how to get along with humble means, and I also know how to live in prosperity; in any and every circumstance I have learned the secret of being filled and going hungry, both of having abundance and suffering need. 13I can do all things through Him who strengthens me. 14Nevertheless, you have done well to share with me in my affliction. 15You yourselves also know, Philippians, that at the first preaching of the gospel, after I left Macedonia, no church shared with me in the matter of giving and receiving but you alone; 16for even in Thessalonica you sent a gift more than once for my needs. 17Not that I seek the gift itself, but I seek for the profit which increases to your account.
Twice (verses 11 and 17) Paul makes clear that his excitement in receiving from the Philippians has nothing to do with his personal needs, but rather has to do with the continued spiritual development of the church.
In verse 15, he notes that they contributed to his ability to preach the gospel when he left Macedonia. He also says that their offering was “a fragrant aroma, an acceptable sacrifice, well-pleasing to God.”
Give and it Shall be Given
In verse 17, the principle of reciprocity in giving is reinforced. Where Paul wrote, “…I seek for the profit which increases to your account”, we should understand that the word account here does not simply mean behalf. It literally means something akin to a bank account. Therefore, Paul was referring to what the Philippians would receive as a result of their giving. This makes perfect sense given the fact that Paul says the church was able to give beyond their ability. How would this be possible? It would only be possible if they were increased financially beyond their normal means.
Giving as a Fragrant Aroma
18But I have received everything in full and have an abundance; I am amply supplied, having received from Epaphroditus what you have sent, a fragrant aroma, an acceptable sacrifice, well-pleasing to God. 19And my God will supply all your needs according to His riches in glory in Christ Jesus. 20Now to our God and Father be the glory forever and ever. Amen.
There is something very important in verse 18. Notice that Paul wrote that he had an “abundance” and was “amply supplied” as a result of receiving the offering from the Philippians. He makes clear that he was the personal recipient of the money, yet he says that the gift was “a fragrant aroma, an acceptable sacrifice, well-pleasing to God.” Just as Jesus said that giving to the poor was giving to Him, giving to the ministers who are carrying out His directive to preach the Gospel is also giving to Him. Furthermore, it is an act of faith allowing access into the grace of God for provision. After thanking the Philippians on behalf of God for their offering, Paul said in the same breath, “And my God will supply all your needs according to his riches in glory by Christ Jesus.” There seems to be a connection to the supernatural provision afforded to the Philippians and their giving.

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