"And to do this," kai toi poiesai, that is, "and to do," means: now complete the very work itself. The Apostle's thought is this: hasten now to act, and do not delay. Just as there was much zeal when you only planned this work, let it now be manifest in its fulfillment.
Finish it with the same fervor with which you undertook the work. "He did not say, 'Do it,' but, 'Complete it,' so that this good work might not stop at zeal alone, but, being actually fulfilled, might also receive its reward" (St. Chrysostom).
"To zeal one must add the testimony of deeds" (Theodoret). The Corinthians had certainly shown much fervor at first for this work, but then began to grow cold and stretch it out under various pretexts.
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One such pretext could have been this: as some perhaps excused themselves, they had nothing to give, since this year their own affairs were poor. Against this excuse the Apostle adds: let each contribute to the common collection from what he has. Having hinted at this here in brief, he then explains his thought in several verses.