A.T. Robertson Commentary 2 Corinthians 8:21

"for we take thought for things honorable, not only in the sight of the Lord, but also in the sight of men." — 2 Corinthians 8:21 (ASV)

We take thought (προνουμεν). Old verb, to plan beforehand (προ-) as in Ro 12:17; 1 Timothy 5:8.

But also in the sight of men (αλλα κα ενωπιον ανθρωπων). It is not enough for one's financial accounts to be honourable (καλα) as God sees them, but they should be so kept that men can understand them also. A timely warning. Paul took the utmost pains that no suspicion could be attached to him in this collection.