S – Now as you excel in everything—in faith, speech, knowledge, and in all diligence, and in your love for us—excel also in this act of grace

2 Corinthians 8:7 CSB

O – Commentary: This is the key verse in Paul’s exposition on Christian giving (8:1–9:15). The Corinthians had a reputation for spiritual gifts (1 Cor 1:5–7; 14:12). Now, they must be leaders in this gracious act of giving, which is a hallmark of true spirituality (cp. 1 Cor 13). God had been lavish in his goodness to the Corinthians, so they should be generous to the Jewish believers in their need (9:13). 

 New Living Translation Study Bible 

A – The application of giving.  Grace is simply defined as “unmerited favor.”  Are we willing to give something that we earned or deserved to benefit someone else?  Just as we ask God for direction and wisdom in our other gifts, we can be led by the Spirit of God in giving. Pray about it – if you feel God is leading you to do this, do it.  If not, don’t. 

R – Lord, thank you for all that you have given me.  My time, talents and treasures are yours.  I am just a steward.  Please give me wisdom and direction on how to use all of these to demonstrate the love you have already given me.