In the context of this chapter the Apostle had been stirring up the believers to give in a most generous way to those impoverished believers in Jerusalem. He motivates them to freely give not by the whip of the Law, nor by fear of punishment, nor by the promise of reward, but rather out of love for Jesus Christ and His glorious gift (2 Cor. 8:9). Nothing can so energize and motivate the believer to abundantly give than to recognize and remember what God has freely given to us in Christ Jesus. Our Lord said., "Freely have you received, freely give" (Matt. 10:8)! The whole gospel of Jesus Christ is founded upon giving. Working, earning and meriting spiritual gifts is unknown in the spiritual kingdom and not the language of holy Scripture. Carefully consider these promises found in God's Word. "He that spared not His own Son, but delivered Him up for us all, how shall He not with him also freely give us all things" (Romans 8:32)? "Being justified freely by His grace through the redemption that is in Christ Jesus" (Romans 3:24).
"I will heal their backsliding, I will love them freely" (Hosea 14:4). "Now we have received, not the spirit of the world, but the spirit which is of God; that we might know the things that are freely given to us of God" (1 Cor. 2:12).
"And the Spirit and the bride say, come. And let him that heareth, say, come. And let him that is athirst come. And whosoever will, let him take the water of life freely" (Rev. 22:17).
We can clearly see from these scriptures that salvation is the gift of God, freely bestowed upon sinners for Christ's glorious name sake. Therefore, the believer in Christ has a rainbow of reasons to give thanks unto God for His unspeakable gift of Christ incarnate as our Surety and Jesus Christ crucified in our room and stead to make an effectual atonement for our sin (Heb. 2:17; Heb. 9:12; 26).