In 2 Corinthians 8-9, Paul writes about an offering for persecuted believers in Jerusalem. Paul describes the faithful stewardship of the Philippians, giving us a masterpiece on the subject of Biblical stewardship. God accepts our gifts, not based on how large they are—the Philippians gave generously even in their poverty—but on the attitude with which we give it. Our motivations should be love and gratitude, joyfully giving back to God a portion of what He has given us.