ESV Reformation Study Bible – 2 Cor 8:20–21
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2 Cor 8:20–21

8:20, 21 Paul would not have misused any part of the gift sent to Jerusalem. He insisted that trusted representatives from several churches accompany him (Acts 20:4) so as to avoid even the suspicion of wrongdoing. On this passage Calvin comments that “nothing more certainly invites slanderous attacks than to be handling public money.” Moreover, the representatives would have been a sort of bodyguard for someone carrying valuables.