In this verse Paul continues to use commercial language. Here, then, is my receipt for everything you have given me is literally the simple statement: “and I have everything.” The particle “and” here is better taken as a connective then, rather than as an adversative “but” (Revised Standard Version) or “however” (New English Bible).
The verb “I have” is often used in the sense of “I have received” as a technical expression for the drawing up of a receipt in financial transactions. This is the third of the three current business terms referred to under verse 17. It is therefore possible to render this phrase as “I have received full payment” (Revised Standard Version), “here I give you my receipt for everything,” or, even more explicitly, as in Good News Translation, here, then, is my receipt for everything you have given me. In languages where commercial transaction involving bills and receipts is unknown, it may be necessary to modify my receipt for everything you have given me to read “my written statement acknowledging everything you have given me,” or “these words which express thanks for everything you have given me.”
Paul hastens to add and it has been more than enough! This clause translates a single verb which means literally “I abound.” The same verb occurs twice in verse 12, where it is rendered to have more than enough and have too much. The clause may be rendered as “it has been more than I needed,” or “I could have gotten along on less.”
The clause I have all I need (Goodspeed “I am fully supplied”) brings out the meaning of a single Greek verb in the perfect passive tense, but with a present meaning in English: “I am full.” It is sometimes suggested that this verb is to be taken with what precedes, as the climax of a series of verbs describing the generosity of the Philippians. However, it is more natural to take it with the following clause, and hence introducing what follows.
Paul further explains what he means by I have all I need by using a participial phrase, literally “having received from Epaphroditus the things from you.” Since the agent is specifically mentioned, it is best in many languages to change this pseudopassive construction into an active one as Good News Translation does: now that Epaphroditus has brought me all your gifts. This clause states a type of causal condition, but it is rarely possible to introduce such a clause by a literal rendering of now that. In some languages the closest equivalent is “since Epaphroditus has now brought me all that you have given me,” or “… all that you have sent me.”
In the remainder of this verse Paul shifts from the language of commerce to that of sacrifice. The gifts of the Philippians are compared to an offering laid on the altar. Since the language is used metaphorically, Good News Translation has the word like.
The gifts are like a sweet-smelling offering to God, literally “an odor of a sweet smell.” The phrase is taken from the Greek Old Testament (Septuagint) and was originally used of burnt offerings. The idea is that God takes pleasure in the smell of the sacrifices offered by men (Gen 8.21; Exo 20.41; Ezek 20.41). It signifies the quality which a sacrificial offering should have in order to be acceptable to God. Good News Translation explicitly indicates that the offering is to God.
In some languages it is not possible to speak of a sweet-smelling offering without indicating precisely who smells the offering. One can, of course, render this as “an offering to God which is sweet to his smell,” or “… which he smells as being very sweet.” However, in many languages the idea of smelling something which is “sweet” is very strange, since a term such as “sweet” would relate only to taste, not to smell. Because of the difficulties involved, some translators prefer to use such an expression as “agreeable to,” “pleasing to,” “acceptable to,” or even “fine,” for example, “these gifts are like a fine offering to God.”
The focus in the word sacrifice is not on the act of sacrificing, but on the thing sacrificed. Notice that Paul compares the Philippian’s gifts to him to a sweet-smelling offering and sacrifice to God, for the help rendered to God’s servant is really help rendered to God. From this perspective we can understand why in verse 17b Paul wants to see profit added to the Philippians’ account.
A sacrifice which is acceptable and pleasing to him can be rendered “the sort of sacrifice that he approves and welcomes” (Moffatt), “the sacrifice that he accepts and finds pleasing” (Jerusalem Bible), “a sacrifice which he receives and which pleases him,” or “… which he regards as good.”
Quoted with permission from Luo, I-Jin. and Nida, Eugene A. A Handbook on Paul’s Letter to the Philippians. (UBS Handbook Series). New York: UBS, 1977. For this and other handbooks for translators see here .