Charles Ellicott Commentary 2 Corinthians 10:2

"yea, I beseech you, that I may not when present show courage with the confidence wherewith I count to be bold against some, who count of us as if we walked according to the flesh." — 2 Corinthians 10:2 (ASV)

But I beseech you . . .—There is, of course, an implied warning, almost a menace, in the entreaty. He would gladly be spared the necessity for boldness when he and those of whom he speaks meet face to face; but if the necessity comes it will be the worse for them.

They “reckon” him as walking “after the flesh,” with low and selfish aims and deceitful methods. (Compare to 2 Corinthians 1:17; Romans 8:12–13; 1 Corinthians 1:26.) He “reckons” that he has daring enough to confront those who take that estimate of him.