Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver. 2 Corinthians 9:7
“Joyful, therefore, and cheerful is the one who attends to the poor. Quite clearly he is joyful, because for a few small coins he acquires heavenly treasures for himself; on the contrary, the person who pays taxes is always sad and dejected. Rightly is he sad who is not drawn to payment by love but forced by fear. Christ’s debtor, then, is joyful, and Caesar’s sad, because love urges one to payment, and punishment constrains the other; the one is invited by rewards, the other compelled by penalties.”
Maximus of Turin (c. 380-465) from Sermon 71 on Fasting and Almsgiving 16. ACW 50:175.