(א) מִצְוַת עֲשֵׂה לִתֵּן צְדָקָה לָעֲנִיִּים כְּפִי מַה שֶּׁרָאוּי לֶעָנִי. אִם הָיְתָה יַד הַנּוֹתֵן מַשֶּׂגֶת. שֶׁנֶּאֱמַר (דברים טו ח) "פָתֹחַ תִּפְתַּח אֶת יָדְךָ לוֹ" וְנֶאֱמַר (ויקרא כה לה) "וְהֶחֱזַקְתָּ בּוֹ גֵּר וְתוֹשָׁב וָחַי עִמָּךְ" וְנֶאֱמַר (ויקרא כה לו) "וְחֵי אָחִיךָ עִמָּךְ":
(ב) וְכָל הָרוֹאֶה עָנִי מְבַקֵּשׁ וְהֶעֱלִים עֵינָיו מִמֶּנּוּ וְלֹא נָתַן לוֹ צְדָקָה עָבַר בְּלֹא תַּעֲשֶׂה שֶׁנֶּאֱמַר (דברים טו ז) "לֹא תְאַמֵּץ אֶת לְבָבְךָ וְלֹא תִקְפֹּץ אֶת יָדְךָ מֵאָחִיךָ הָאֶבְיוֹן":
(1) It is a positive mitzvah to give tzedakah to the poor according to what is fitting for the poor person if she has the means to do so, as it is said, (Deut. 15:8) Rather, you must open your hand and lend him sufficient for whatever he needs... And it is said (Lev. 25:36), [Do not exact from him advance or accrued interest, but fear your God.] Let him live by your side as your kinsman.
(2) Anyone who sees a poor person begging and averts her eyes from him and does not give him tzedakah transgresses a negative mitzvah, as it is said, (Deut. 15:7) Do not harden your heart and shut your hand against your needy kinsman.
If a poor person comes and asks according to her need and the giver cannot afford to give, the giver should give according to her ability. And how much is that? The greatest way to fulfill this commandment is to give up to one fifth of your wealth. The average way to fulfill this commandment is to give 10% of your wealth. Less than this is considered an evil eye. One should never give less than 1/3 of a shekel in a year, and anyone who gives less than this has not fulfilled the commandment. Even a poor person who is supported by tzedakah is obligated to give tzedakah to another. [AJWS translation]
״אִם כֶּסֶף תַּלְוֶה אֶת עַמִּי אֶת הֶעָנִי עִמָּךְ...״ (שמות כב, כד) עַמִּי וְנָכְרִי - עַמִּי קוֹדֵם, עָנִי וְעָשִׁיר - עָנִי קוֹדֵם, עֲנִיֶּיךָ וְעֲנִיֵי עִירְךָ - עֲנִיֶּיךָ קוֹדְמִין, עֲנִיֵּי עִירְךָ וְעֲנִיֵי עִיר אַחֶרֶת - עֲנִיֵּי עִירְךָ קוֹדְמִין.
"If you lend my people money, even the poor with you..." (Exodus 22:24) My people and strangers - my people have precedence, a poor person and a rich one - the poor have precedence. Your poor and the poor of your city - your poor have precedence, the poor of your city and the poor of another city - the poor of your city have precedence.
ת"ר מפרנסים עניי נכרים עם עניי ישראל ומבקרין חולי נכרים עם חולי ישראל וקוברין מתי נכרים עם מתי ישראל מפני דרכי שלום:
We must provide help for the non-Jewish poor as well as for the Jewish poor; we must visit non-Jews when they are sick as well as our fellow Jews when they are sick; and we must attend to the burial of their dead as well as the burial of our own dead; for these are the ways of peace.
The modern kabbalist Rabbi Yehuda Ashlag [as presented by Rabbi Léon Ashkenazi Manitou] taught that there are four ways of giving and receiving:
The first way is "to receive in order to receive." This is what a baby or a very young child does. This is what an egotist of any age does. Like the baby birds with desperately open mouths larger than their bodies, there are times when we are so needy, nothing and no one else matters. The immediate- and end-goal are one and the same-to get.
The second way is "to give in order to receive." This is conventional morality. Most interactions between ordinary good people fall into this category. For example, I give my neighbor a Christmas present each year. Why? So he'll continue to keep an eye on my house when I'm out of town? So he won't complain when I let the weeds grow too tall? So he'll speak well of me in the neighborhood? "Giving in order to receive" makes the world livable.
The third way is "to give in order to give." This altruistic giving may be held up in other religious systems as the highest form of morality, but Ashlag says it is actually not enough. "To give in order to give" is a kind of adolescent idealism through which we all eventually need to pass. In Judaism, "to give in order to give" is a dishonest denial of our humanness. The need to receive should not be denied or pretended away; it is essential if we are to live. Without receiving breath, food, or a salary, we would die.
So what is the Jewish ideal? What is the highest, holiest way to interact with others? It's "to receive in order to give." Consider the scene: You are out to lunch with an old friend. The check comes. You both reach for it. You could do one of four things: 1. You could simply and selfishly accept the friend's offer to pay. 2. You could say, "This time I'll pay, next time will be your turn." 3. You could insist and insist and insist until he relents and you pay. 4. Or you could finally agree to let your friend pay, because you understand it will give him pleasure to host you. By receiving, you actually strengthen the relationship. This is the best Jewish response. Here the receiver also becomes giver.
(ז) שמנה מעלות יש בצדקה זו למעלה מזו מעלה גדולה שאין למעלה ממנה זה המחזיק ביד ישראל שמך ונותן לו מתנה או הלואה או עושה עמו שותפות או ממציא לו מלאכה כדי לחזק את ידו עד שלא יצטרך לבריות לשאול ועל זה נאמר "והחזקת בו גר ותושב וחי עמך" (ויקרא כ"ה, ל"ג) כלומר החזק בו עד שלא יפול ויצטרך.
(ח) פחות מזה הנותן צדקה לעניים ולא ידע למי נתן ולא ידע העני ממי לקח שהרי זו מצוה לשמה כגון לשכת חשאים שהיתה במקדש שהיו הצדיקים נותנין בה בחשאי והעניים בני טובים מתפרנסין ממנה בחשאי וקרוב לזה הנותן לתוך קופה של צדקה ולא יתן אדם לתוך קופה של צדקה אא"כ יודע שהממונה נאמן וחכם ויודע להנהיג כשורה כר' חנניה בן תרדיון.
(ט) פחות מזה שידע הנותן למי יתן ולא ידע העני ממי לקח כגון גדולי החכמים שהיו הולכין בסתר ומשליכין המעות בפתחי העניים וכזה ראוי לעשות ומעלה טובה היא אם אין הממונין בצדקה נוהגין כשורה.
(י) פחות מזה שידע העני ממי נטל ולא ידע הנותן כגון גדולי החכמים שהיו צוררים המעות בסדיניהן ומפשילין לאחוריהן ובאין העניים ונוטלין כדי שלא יהיה להן בושה.
(יא) פחות מזה שיתן לו בידו קודם שישאל.
(יב) פחות מזה שיתן לו אחר שישאל.
(יג) פחות מזה שיתן לו פחות מן הראוי בסבר פנים יפות.
(יד) פחות מזה שיתן לו בעצב.
(7) There are eight levels of charity, one above the other. The greatest level that has nothing above it is to strengthen the hand of a Jew who has become poor and give him a gift or loan or create a partnership with him or make up some work for him, so as strengthen his hand until he does not [any longer] need to ask others [for help]. And about this it is said (Leviticus 25:35), "and you shall strengthen the hand of a stranger and a resident and he shall live with you;" meaning, strenghten him until he no [longer] falls and becomes needy.
(8) Lower than that is when one gives charity to the poor and does not know to whom he is giving, and the poor person does not know from whom he is taking - since, behold, this is [performance of] the commandment for its own sake. Like this was the secret chamber which was in the Temple, to which the righteous would give secretly and from which the poor of the wealthy families would support themselves secretly. And approaching this is the one that gives to the charity box. And a person should not give to the charity box, unless he knows that the one in charge of it is trustworthy and wise and knows how to manage it appropriately, like [was the case with] Rabbi Chananya ben Tradyon.
(9) Lower than that is when the giver knows to whom he is giving, but the poor person does not know from whom he is taking. An example of this were the greatest of the Sages who would secretly go and place the money at the entrances of the [homes of the] poor. And it is fitting to do like this. And it is a good level when the charity managers are not behaving appropriately.
(10) Lower than that is when the poor person knows from whom he took and the giver does not know. An example of this were the greatest of the Sages who would bundle money in their sheets and lower them behind them and [then] the poor would come and take [the money], so that they would not feel embarrassment.
(11) Lower than that is when one gives it to him in his hand before he asks.
(12) Lower than that is when he gives it to him after he asks.
(13) Lower than that is when he gives him less than what is fit, [but] with a pleasant demeanor.
(14) Lower than that is when he gives it to him sadly.
כשאדם נותן פרוטה לעני אזי עושה יחוד, דהפרוטה הוא י' וחמשה אצבעות הנותן הרי ה' ופשיטות ידו של הנותן הרי ו' ובנתינתו לחמשה אצבעות של עני הרי ה' אחרונה יד העני... וכל זה הוא כשהנותן מתחיל בנתינת הצדקה טרם הפשטת יד העני, אז השם הוא כסדרן וממשיך רחמים לעולם.
When a person gives a coin to a poor person, behold they unify the name of G!d. The coin itself is [like] the letter yud (י). The five fingers that give it are a hey (ה). The outstretched arm that give, is a vav (ו). The five fingers of the hand of the poor person that receives is the second hey(ה)... Thus when a person gives charity it is a micocosm of how G!d flows compassion into the world.