If the readiness is there: this, of course, refers to the willingness of the Corinthians to give to those in need. In most languages it will be more natural to fill in what is implied here: “if you really want to give….”

It is acceptable: the Greek does not specify to whom the gift will be acceptable. Good News Translation no doubt correctly makes God the subject of the verb: “God will accept your gift.” Less likely, the Christians in Jerusalem could be the subject, since in Rom 16.31 Paul expresses concern that the Jerusalem Christians might accept the collection.

The Greek verbs are in the third person singular, which Revised Standard Version makes apply to a hypothetical man. Since the context makes it clear that these words are spoken concerning the situation of the Corinthians, Good News Translation changes to second person pronouns. These, of course, are to be understood as second person plurals and should be so translated in most receptor languages. Some, however, may prefer a general statement more like the Greek: “God accepts gifts on the basis of what people are able to give, not on the basis of what they cannot give.”

Quoted with permission from Omanson, Roger L. and Ellingworth, Paul. A Handbook on Paul’s Second Letter to the Corinthians. (UBS Handbook Series). New York: UBS, 1993. For this and other handbooks for translators see here .