Charles Ellicott Commentary 1 Corinthians 12:11

"but all these worketh the one and the same Spirit, dividing to each one severally even as he will." — 1 Corinthians 12:11 (ASV)

But all these.—Again, in striking contrast to the great varieties of gifts, the common source of them all is emphatically repeated. The Corinthians estimated these gifts variously, according to their variety in operation. The Apostle estimates their common value as proceeding from the One Spirit, distributed according to His will. Those who valued men more or less according to the kind of gift they possessed were really, if unconsciously, criticising the giver.