2 Corinthians 9:7 AMP
[7] Let each one give [thoughtfully and with purpose] just as he has decided in his heart, not grudgingly or under compulsion, for God loves a cheerful giver [and delights in the one whose heart is in his gift].
Context is important. Here was Paul writing to the church in Corinth at the time, and there was an offering to be made to support the saints in Jerusalem. Reflect on this: it was not like the church in Corinth had all it needed, but it found time and grace to look outside itself to see the needs around it. The church also did not just speak or think about it; it made a plan, and also communicated that plan to Paul, and that was why Paul was writing this letter to appreciate the church for its charity and thoughtfulness to those in need. It is a message that needs to be spoken about more frequently: there will always be needs around us; what are we going to do about the needs we can meet?
The church in Corinth was eager to give, and as Paul made clear, they were enthusiastic about giving, and their attitude had also inspired others too to join in. Let it be clear that people are watching; they may not be able to read my mind or judge my intentions and motives, but they definitely can see the things I do and how I do them. When the demand is made, do I dismiss it out of hand, or do I seek to know what the need is, and in what way I can help, no matter how small? The lesson of the feeding of the 5000 men, beside women and children, has taught us that nothing is too small in the hands of the Omnipotent God.
If you let Him lead, and He touches that which is in your heart and hand, be sure that He will make it work. Like the boy's lunch of 5 loaves of bread and 2 fishes, the reason why my heart is critical in this discussion is because it is the seat of all decisions. If it will be done right, the foundations are laid in the heart. The verse above makes that clear: first, the purpose is laid in the heart, before the hand and the purse align. When I know what is at stake, and the One I am obeying as I give, it becomes easier to do. The verse above asks me to give thought to what I do. Remember that God does not do carelessness; He is very precise: as His creation, I cannot live a life free from purpose and direction.
All I do must point Him out as my Lord and Saviour. It cannot be done grudgingly or under compulsion. It cannot be done with an aim to get some form of public recognition or human applause. What would human approval do? Man is fickle; the same person who spoke so highly of you now can turn around to slander you the next moment. God is the only One who can be trusted to be faithful to all who are fully committed to Him. He loves one who gives cheerfully, and as the verse above presents it, whose heart is in his gift. This is powerful: your heart being in your gift means that you know why you do whatever you do. God rewards such commitment. Is your heart in what you do? God's time of favour is here.