Isn’t it interesting that God doesn’t just create surpluses of food and money, but chooses instead to transfer His resources from one disciple to another? God’s grace is always consistent in this way: He is intent on including us in His life. Whatever it takes to march through life and eternity together is God’s priority, and He would like for it to be ours as well.
Notice God inspired the disciples to contribute in proportion to their means.
In other words, God is not particularly interested in the amount of the gift we give. He is interested in each disciple giving proportionately, and doing so with determination. There is no formula referenced, and He gives no indication of a greater reward for the disciple who gives double what another disciple gives.
Contributing is based upon grace. In other words, it is a reflection of the disciple’s heart and is to be proportional based upon individual means.