Just as you excel in everything — in faith, in speech, in knowledge, in complete earnestness and in your love for us — see that you also excel in this grace of giving. 2 Corinthians 8:7
This verse to me speaks of how as followers of Christ we need to be “Christ-like” and have compassion on those in need, to give when we see someone hurting or in desperate times. I'm not sure that it is only talking about giving financially only, but also of giving of our time, fellowship and concern. We need to rise above just a head knowledge of our faith, and act it out by following Jesus example, through acts of compassion.
Generous financial giving is part of the outworking of compassion, the fruit of the Spirit. The stewardship invitation is not about moral obligations to pay God back or even to express gratitude, but to engage with God in love in the world. That includes acts of love with our whole being (including our financial resources) for others. Elsewhere Paul talks of his collection for the poor among the saints in Judea. It is outwardly focused.
Some further discussions of this passage are linked below.