NET
12 For if the eagerness is present, the gift itself is acceptable according to whatever one has, not according to what he does not have.
Darby
12 For if the readiness be there, [a man is] accepted according to what he may have, not according to what he has not.
KJV
12 For if there be first a willing mind, [it is] accepted according to that a man hath, [and] not according to that he hath not.