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Verses 20-21

‘Avoiding this, that any man should blame us in the matter of this bounty which is ministered by us, for we take thought for things honourable, not only in the sight of the Lord, but also in the sight of men.’

Yet it also assures that no one will be able to accuse Paul of self-seeking, or even dishonesty. He wants to make sure that there can be no danger of him or anyone else being accused of misuse of the funds. Being responsible for ministering funds is a dangerous position, says Paul, and it behoves Christians to ensure that all sensible precautions are taken, not only to prevent misappropriation, but also to prevent the possibility of malicious slander. It is not only good to be honourable in the Lord’s sight, it is equally good to be seen as honourable in the sight of men, for that too brings honour on the Lord.

That this was a common precaution in the first century is suggested by Philo's similar reference to the selection of highly regarded people from every town to accompany the temple contributions to Jerusalem (The Special Laws 1:78).

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