1) The document discusses Paul encouraging the Corinthians to follow the example of generosity set by the Macedonian churches. The Macedonians gave abundantly from their poverty, giving themselves to God first. 2) Paul urges the Corinthians to excel in their giving as they excelled in other spiritual gifts like faith. He cites Jesus as the ultimate example of sacrificial giving. 3) The document promises that those who sow bountifully will reap bountifully from God, both materially and spiritually. Generous giving results in thanksgiving to God and benefits both giver and receiver.