Commentaries:
Robertson's Word Pictures (NT)
We take thought (pronoumen). Old verb, to plan beforehand (pro-) as in Romans 12:17; I Timothy 5:8.
But also in the sight of men (alla kai enwpion anqrwpwn). It is not enough for one's financial accounts to be honourable (kala) as God sees them, but they should be so kept that men can understand them also. A timely warning. Paul took the utmost pains that no suspicion could be attached to him in this collection.
Other Robertson's Word Pictures (NT) entries containing 2 Corinthians 8:21:
Acts 20:4
Acts 24:2
Romans 12:17
Romans 15:28
2 Corinthians 2:10
1 Timothy 5:8
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