John Calvin Commentary Romans 12:8

"or he that exhorteth, to his exhorting: he that giveth, [let him do it] with liberality; he that ruleth, with diligence; he that showeth mercy, with cheerfulness." — Romans 12:8 (ASV)

Or he who gives, let him do so in simplicity, etc. From the preceding clauses, we have clearly seen that he teaches us here the legitimate use of God’s gifts.

By the μεταδιδούντοις, the givers, of whom he speaks here, he did not mean those who gave from their own property, but the deacons, who presided in distributing the public charities of the Church. By the ἐλούντοις, those who showed mercy, he meant the widows and other ministers who were appointed to take care of the sick, according to the custom of the ancient Church.

For there were two distinct offices: one to provide necessities for the poor, and the other to attend to their condition. To the first group, he recommends simplicity, so that without fraud or partiality, they would faithfully administer what was entrusted to them.

He required the services of the second group to be rendered with cheerfulness, lest by their peevishness (which often happens) they diminish the value of the kindness they showed. For as nothing gives more comfort to the sick, or to anyone otherwise distressed, than to see people cheerful and prompt in assisting them, so observing sadness in the faces of those providing assistance makes the recipients feel despised.

Although he rightly calls those προϊστάμενους presidents—those to whom the government of the Church was committed (and these were the elders, who presided over, ruled others, and exercised discipline)—what he says about them can still be extended universally to all kinds of governors.

For considerable care is required from those who provide for the safety of all, and great diligence is necessary for those who ought to watch day and night for the well-being of the entire community.

However, the circumstances at that time show that Paul is not speaking of all kinds of rulers, as there were no devout civil authorities then. Instead, he refers to the elders, who were the correctors of morals.