This document discusses excelling in giving. It notes that the church of Corinth excelled in faith, speech, knowledge, and love. The Macedonian church also excelled in giving despite facing great trials of affliction and extreme poverty. They gave according to their ability and beyond their ability, willingly and joyfully. Their giving reflected their spiritual maturity and relationship with God, as giving oneself to God comes before any other giving. The conclusion emphasizes that all things come from God and anything given is from what God has already provided.