8:10a And this is my opinion about what is helpful for you in this matter:

And, I give advice to you about this ⌊matter⌋, because this ⌊matter⌋ will benefit you (plur.),
-or-
And I am telling my opinion to you because doing this deed ⌊as I suggest⌋ will be helpful to you. ⌊My opinion is this:⌋

8:10b Last year you were the first not only to give, but even to have such a desire.

considering that last year you were not only the first to begin giving, but also the first to desire to do that,
-or-
The previous year you were the first ⌊among the churches⌋ to desire to help and to begin to do,

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