Does 2 Corinthians 8:12 mention tithing or a 10% amount?
2 Corinthians 8:12 does not mention tithing or a 10% amount. The passage addresses only the general concept of Christian giving. There is not a word in it about naming ten percent, and it never says a tithe. The emphasis is on completing the collection, not a required percentage.
Les explains that this section of 2 Corinthians 8 is all about Christian giving. He points out that in verse 12 there is not a word about naming 10%, and Paul never says a tithe. Instead, Paul is dealing with the general concept of giving. The context is the collection for the saints in Jerusalem, which the churches in Greece had been preparing for a year but had not completed. They were to get busy and finish it before Paul arrived, so the giving would not be motivated by his personal presence. Les notes that Paul did not want anyone to feel obligated to give merely because he was there.
For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not.