Beware lest you harbor the base thought, “The seventh year, the year of remission, is approaching,” so that you are mean and give nothing to your needy kindred—who will cry out to GOD against you, and you will incur guilt.

As it is taught in a baraita: Rabbi Yehoshua ben Korḥa says: Anyone who turns his eyes away from one seeking charity is considered as if he worships idols. From where is this derived? It is written here: “Beware that there be not a base thought in your heart…and your eye be evil against your poor brother, and you give him nothing” (Deuteronomy 15:9). And it is written there: “Certain base men have gone out…and have drawn away the inhabitants of their city, saying, Let us go and serve other gods” (Deuteronomy 13:14). Just as there, the base men sin with idolatry, so too here, the base thought is treated like idolatry.

We are obligated to be careful with regard to the mitzvah of charity to a greater extent than all [other] positive commandments, because charity is an identifying mark for a righteous person, a descendant of Abraham, our patriarch, as [Genesis 18:19] states: "I have known him, because he commands his children... to perform charity." The throne of Israel will not be established, nor will the true faith stand except through charity, as [Isaiah 54:14] states: "You shall be established through righteousness." And Israel will be redeemed solely through charity, as [ibid. 1:27] states: "Zion will be redeemed through judgment and those who return to her through charity."

A person will never become impoverished from giving charity. No harm nor damage will ever be caused because of charity, as [ibid. 32:17] states: "And the deed of charity is peace." Everyone who is merciful evokes mercy from others, as [Deuteronomy 13:18] states: "And He shall grant you mercy and shower mercy upon you and multiply you." Whenever a person is cruel and does not show mercy, his lineage is suspect, for cruelty is found only among the gentiles, as [Jeremiah 50:42] states: "They are cruel and will not show mercy."
The entire Jewish people and all those who attach themselves to them are as brothers, as [Deuteronomy 14:1] states: "You are children unto God your Lord." And if a brother will not show mercy to a brother, who will show mercy to them? To whom do the poor of Israel lift up their eyes? To the gentiles who hate them and pursue them? Behold their eyes are pointed to their brethren alone.

Anyone who turns his eyes away from [giving] charity is described as being "rebellious" like someone who worships false divinities is described as "rebellious, as [Deuteronomy 13:14] states with regard to the worship of false divinities: "Rebellious men went out." And with regard to a person who turns his eyes away from [giving] charity, [ibid. 15:9] states: "Be careful, lest a rebellious thought arise in your heart." Such a person is also called "wicked," as [Proverbs 12:10] states: "The mercies of the wicked are cruel." And he is called a sinner, as [Deuteronomy, loc. cit.,] states: "And he shall cry out against you to God and you will be deemed as sinning." The Holy One, blessed be He, is close to the outcry of the poor, as it is written: "You hear the outcry of the poor." Therefore one must be careful with regard to their outcry, for a covenant has been established with them, as [Exodus 22:26] states: "When he will cry out to Me, I will listen, for I am compassionate."

Rav Sheizvi said, citing Rabbi Elazar ben Azarya: The task of providing a person’s food is as difficult as the splitting of the Red Sea, as it is written: “He gives food to all flesh, for His mercy endures forever” (Psalms 136:25), and juxtaposed to it is the verse: “To Him who divided the Red Sea in sunder, for His mercy endures forever” (Psalms 136:13). The reiteration of the last part of the verse indicates that the two praises are to a certain extent equivalent.