[NKJV STUDY BIBLE].
12 The phrase "according to your means" at the end of v.11 is now explained. Provided a gift is willingly given, its acceptability is determined solely on the basis of what a person might possess, not on the basis of what one does not own. God assesses the "value" of a monetary gift, not in terms of the actual amount given, but by comparing what is given with the total financial resources of the giver (see Mark 12:41-44). No one is expected to give "according to what he does not have."
[NIV BIBLE COMMENTARY Volume 2: New Testament].
[www.sowersoftheword.blogspot.com]. JESUS IS LORD.