Tosefta zu Dewarim 15:9
הִשָּׁ֣מֶר לְךָ֡ פֶּן־יִהְיֶ֣ה דָבָר֩ עִם־לְבָבְךָ֨ בְלִיַּ֜עַל לֵאמֹ֗ר קָֽרְבָ֣ה שְׁנַֽת־הַשֶּׁבַע֮ שְׁנַ֣ת הַשְּׁמִטָּה֒ וְרָעָ֣ה עֵֽינְךָ֗ בְּאָחִ֙יךָ֙ הָֽאֶבְי֔וֹן וְלֹ֥א תִתֵּ֖ן ל֑וֹ וְקָרָ֤א עָלֶ֙יךָ֙ אֶל־יְהוָ֔ה וְהָיָ֥ה בְךָ֖ חֵֽטְא׃
Pass auf, dass es keinen Grundgedanken in deinem Herzen gibt, der sagt: 'Das siebte Jahr, das Jahr der Veröffentlichung, steht vor der Tür';; und dein Auge sei böse gegen deinen bedürftigen Bruder, und du gibst ihm nichts; und er schrie zu dem HERRN gegen dich, und es sei Sünde in dir.
Tosefta Peah
Said Rabbi Yehoshuah ben Karha, "From where [do we learn] that everyone that turns his eyes away from [one seeking] charity is considered as if he worships idols (see Bava Batra 10a:10)? As it is written (Deut. 15:9), '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].' And moreover it states (Deut. 13:14), 'Certain base men have gone out […and have drawn away the inhabitants of their city, saying, Let us go and serve other gods].' Just as there, [the base men sin with] idolatry, so too here, [the base thought is treated like] idolatry" (Bava Batra 10a:10, following Steinsaltz).
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