We take thought (pronoumen). Old verb, to plan beforehand (pro-) as in Rom 12:17; 1Ti 5:8.
But also in the sight of men (alla kai enōpion anthrōpōn). It is not enough for one’s financial accounts to be honourable (kala) as God sees them, but they should be so kept that men can understand them also. A timely warning. Paul took the utmost pains that no suspicion could be attached to him in this collection.