2 Corinthians 9:7 Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.

Giving is to be from the heart. The prompting of the heart, the giving according to the leading of the heart.

Indeed, as Jowett observed well, “Cheerful giving is born of love, and therefore it is a lover loving a lover and rejoicing in the communion. Giving is the language of loving; indeed, it has no other speech. “God so loved that He gave!” Love finds its very life in giving itself away. Its only pride in possession is the joy of surrender. If love has all things, it yet possesses nothing. ”

There is not a reluctance or unwillingness in the process of the giving. The giver should not be compelled or pressurized into giving. Rather, he makes a happy decision to give because it has been laid upon his heart. The Apostle Paul makes no commandment of necessity rather, giving should be voluntary and made on an individual basis.