In 2 Corinthians 8 and 9, Paul offers the most detailed teaching on giving in the bible. Never losing sight of the material needs of the impoverished church in Jerusalem, Paul directs the attention of his hearers (the letter would have been read aloud in the church assembly) to the heart of the giver. He urges the Corinthian church to see giving as an act of grace that will result in both praise to God and a spiritual reward to the church. Yet Paul is also at pains to show that the money is being handled well and that the church should be practical in preparing the gift. His writing has much to teach us about giving as a commitment of the heart and of the will.