In verse 18 the emphasis shifts ... to gratitude. Paul [uses] financial imagery and, perhaps with a touch of friendly humor, composes a “receipt” for the Philippians’ gifts to him. Behind the niv’s “I have received full payment” stands a technical term from the business world of Paul’s day (apecho), which was often used to refer to the receipt of full payment for goods delivered or services rendered. Paul says that he has not only received full payment from his friends at Philippi, but that they have paid him more than enough.

Paul then drops the financial metaphor and begins to speak in language that the Old Testament uses to describe the sacrifices of God’s people (see, e.g., Ex. 29:18, 25, 41; Lev. 1:3–4; 17:4; 19:5; 22:19–20). In Israel’s history these sacrifices were often corrupted by the people’s idolatrous practices or social injustices. But Isaiah looks forward to a time when God’s people will once again offer “acceptable” sacrifices to the Lord (Isa. 56:7; 60:7). Perhaps Paul understands the generous commitment the Philippians have shown to the gospel to be a partial fulfillment of these prophecies within the new Israel. In any case, the adjectives “fragrant,” “acceptable,” and “pleasing” will leave no doubt in the Philippians’ minds that Paul is grateful to them for their gifts.

In response to these gifts, Paul says, God will meet all of the Philippians’ needs (v. 19). As with God’s exaltation of Christ to the highest place in 2:9–11, this response is not recompense but God’s gracious and freely given blessing. Interpreters have engaged in a vigorous debate over precisely what this blessing is. Does it cover only material needs? Only spiritual needs? Both? Certainly it may cover some physical needs (v. 16), but if Paul’s own understanding of “need” (vv. 11–13) is the key to understanding the term here, then surely Paul is promising that God will supply the Philippians with the greatest need of all—the ability to face all circumstances through the one who gives them strength (v. 13).