In 2 Corinthians 8-9, Paul writes about an offering for persecuted believers in Jerusalem. Paul describes the faithful stewardship of the Philippians, giving us a masterpiece on the subject of Biblical stewardship. God accepts our gifts, not based on how large they are - the Philippians gave generously even in their poverty - but on the attitude with which we give it. Our motivations should be love and gratitude, joyfully giving back to God a portion of what He has given us.