 Question number one, for whom was this offering to be taken? We notice verse one, now concerning the collection for the saints, as I directed the churches of Galatia, so do you also. Verse three, when I arrive, whomever you may approve, I will send with them with letters to carry your gift to Jerusalem. The answer to that question is not too difficult to see. The offering was to be collected for the saints in Jerusalem. In other words, let's say it another way, this offering was specifically to be taken for poor Jewish believers who lived in Jerusalem.