And there are differences of administrations
Or ministries; offices in the church, ministered in by different persons, as apostles, prophets, pastors, or teachers and deacons; who were employed in planting and forming of churches, ordaining elders, preaching the word, administering ordinances, and taking care of the poor; for which different gifts were bestowed on them, they not all having the same office.
But the same Lord;
meaning either Jesus Christ, whom the believer, by the Holy Ghost, says is Lord; who, as the ascended King of saints, and Lord and head of the church, appoints different offices and officers in it; and having received, gives gifts unto them, qualifying them for the same; all which comes through the same hand, and not another's; or rather the Lord, the Spirit, who calls men to these several ministrations, separates and fits them for them, and constitutes and installs them into them, and assists them in the discharge of them; since he only, and all along, is spoken of in the context as the efficient of these several things.