Charles Ellicott Commentary Romans 15:27

"Yea, it hath been their good pleasure; and their debtors they are. For if the Gentiles have been made partakers of their spiritual things, they owe it [to them] also to minister unto them in carnal things." — Romans 15:27 (ASV)

It has pleased them.—It pleased the Macedonians and Achaians to make their contribution. And, indeed, they owed a debt to the church at Jerusalem which it was their duty, as well as they could, to discharge.