Romans 15:27

It hath pleased them [verily]
This is repeated from the former verse, and is designed to point out the spring of this contribution, and the manner in which it was performed: it arose from themselves; it was the pure effect of their good will and pleasure; the first motion was from among themselves; it was their own thought, mind, and will; they were willing of themselves unto it, and begun it of themselves, unasked, and not moved unto it by any other: it was not done by constraint or necessity, but was entirely free; they did not make it for ostentation sake, or to gain the applause of men, but from a principle of love to the poor saints; and which showed itself to be sincere, hearty, and genuine, by deeds, and not bare words: they performed this service with great alacrity and cheerfulness; they gave not sparingly, but largely; it was not a matter of covetousness, but of bounty; and they did it not grudgingly, but cheerfully; they took delight and pleasure in it; their hearts and souls were in it, and yet notwithstanding did but what they ought to do.

And their debtors they are;
for being debtors to God for their temporal and spiritual mercies; and to Christ for what he has done for them in redemption, and for what he is to them; and to the Spirit for the influences and operations of his grace upon them, they are debtors to the saints; they are bound to love them; they owe the debt of love to them, as they are in the spiritual relation of the children of God, members of Christ, and brethren one of another; and their paying of this debt to them is, in some sense, reckoned a paying it to the divine persons. Moreover, it was not merely a debt of love which these Gentiles owed, and in this way paid to the believing Jews; but it was a debt of justice and equity; they had received what was of valuable consideration from them, and by their means: Christ himself was of the Jews; hence salvation is said to be of them, ( John 4:22 ) . The writings of the Old Testament were committed to them, and faithfully preserved by them; and from them transmitted to the Gentiles; the apostles were all Jews, under whose ministry they were enlightened, converted, and brought to the knowledge of Christ, and salvation by him; the Gospel of the grace of God came out from among them; it was first preached in Judea, and at Jerusalem; and from thence was carried and spread in the Gentile world; yea, it looks very likely, and is not at all unreasonable to suppose, that the charge of carrying and spreading the Gospel among the Gentiles was at first defrayed by the believing Jews, and out of that common stock and fund which was at Jerusalem; for it was not proper that the apostles, at their first setting out, should take anything of the Gentiles, lest they should be thought to be mercenary persons, who only sought their own worldly advantage: hence the apostle argues from the greater to the lesser,

for if the Gentiles have been partakers of their spiritual things:
the Gospel, and the doctrines of it, which are spiritual things; contain and make known spiritual blessings; impart spiritual gifts; in which the Spirit of God is greatly concerned, he is the author of them; he leads men into them; qualifies them to preach them unto others; blesses and succeeds them to the conversion; comfort, and edification of souls; and by means of which he himself is received as a Spirit of illumination, sanctification, and faith: and which doctrines also relate to the spiritual and eternal welfare of the souls and spirits of men; hereby they are enlightened, quickened, comforted, and nourished up unto eternal life: wherefore, since this is the case, and these the favours the Gentiles enjoyed through the Jews,

their duty is also to minister unto them in carnal things;
in outward and temporal things; in things pertaining to the flesh; or outward man, for the clothing and nourishment of the body. This he said to stir up the Romans, who were Gentiles also, and under the same obligations to make a contribution for them likewise.