Paul writes to the church at Corinth a second time. He has visited them in the meantime, and things have gotten better. In these two chapters he tells the people to remember the things that are unseen and eternal in setting their priorities. They are probably like we are and tend to put the most effort into day-to-day concerns. Paul reminds them that their work is spiritual and has consequences in eternity. They, and we, need to focus on helping others find Jesus, who became sin for us.