Thanks be unto God for his unspeakable gift. Meaning either the goodness of God, both to the giver and receiver; for that the one gave so liberally, and the other received so largely, was from the grace of God, who so powerfully inclines the hearts of his children to do good, and offer so willingly of what he has given them, and who so wonderfully provides for the supply of the poor and needy; or else that exceeding grace of God which was so eminently, largely, and freely bestowed on the Corinthians in their effectual calling; or, as some think, Christ himself, who is to be sure "the unspeakable gift" of God; who, though his Son, his own Son, his only begotten Son, the Son of his love, his Son and heir, yet he gave him to be a covenant to the people, the head of his church, the Saviour of sinners, and to be a sacrifice in their room and stead: none can tell how great this gift is, which is so suitable and seasonable, so large and comprehensive, nor declare the love both of the Father and the Son, expressed in it.
Thankful we should be for it; and our thankfulness should be shown by highly prizing and valuing this gift; by laying the whole stress of our salvation on Christ; by ascribing all the glory of it to him; by giving up ourselves to him, and to his interest; by walking worthy of him in all well pleasing, and by communicating to the support of his cause, and the supply of his poor ministers and members.
And thus the apostle tacitly suggests one of the strongest arguments that can be used, to stir up the saints to generosity and liberality, taken from the wonderful grace of God in the gift of his Son; for if he of his free grace, and unmerited love, has given his Son to, and for his people, and with him all things freely, both the riches of grace and glory, then they ought freely and bountifully to communicate temporal good things to the poor members of Christ, for whom God and Christ have an equal love, as for themselves.