26. For, &c.—better, "For Macedonia and Achaia have thought good to make a certain contribution for the poor of the saints which are at Jerusalem." (See Ac 24:17). "They have thought it good; and their debtors verily they are"; that is, "And well they may, considering what the Gentile believers owe to their Jewish brethren."

     27. For if the Gentiles have been made partakers of their spiritual things, their duty is also—"they owe it also"