The Apostle Paul writes to the Corinthians concerning giving. He has been collecting an offering for the poor saints in Jerusalem. The Corinthians had pledged to give to the offering. This stirred the Macedonians to participate in the offering as well.  Despite their extreme trials and poverty, they pleaded with Paul for the chance to participate in this ministry.  Paul does not appeal to any Old Testament command or percentage for required giving. The key word in this passage is "grace." The ultimate example of "grace giving" is the Lord Jesus Christ. He left the splendor of Heaven and became a man so that one day we can share in His glory! (Rom 8:17)