כִּי֩ כֹ֨ה אָמַ֜ר רָ֣ם וְנִשָּׂ֗א שֹׁכֵ֥ן עַד֙ וְקָד֣וֹשׁ שְׁמ֔וֹ מָר֥וֹם וְקָד֖וֹשׁ אֶשְׁכּ֑וֹן וְאֶת־דַּכָּא֙ וּשְׁפַל־ר֔וּחַ לְהַחֲיוֹת֙ ר֣וּחַ שְׁפָלִ֔ים וּֽלְהַחֲי֖וֹת לֵ֥ב נִדְכָּאִֽים׃
Porque así dijo el Alto y Sublime, el que habita la eternidad, y cuyo nombre es el Santo: Yo habito en la altura y la santidad, y con el quebrantado y humilde de espíritu, para hacer vivir el espíritu de los humildes, y para vivificar el corazón de los quebrantados.
Mishneh Torah, Scroll of Esther and Hanukkah
One should rather spend more money on gifts to the poor than on his Purim banquet and presents to his friends. No joy is greater and more glorious than the joy of gladdening the hearts of the poor, the orphans, the widows, and the strangers. He who gladdens the heart of these unhappy people imitates God, as it is written: "I am … to revive the spirit of the humble, and to put heart into the crushed" (Isaiah 57:15).
Mishneh Torah, Rest
The children, for example, should be given parched grain, nuts, and sweetmeats; the womenfolk should be presented with pretty clothes and trinkets according to one's means; the menfolk should eat meat and drink wine, for there is no real rejoicing without the use of meat and wine. While eating and drinking, one must feed the stranger, the orphan, the widow, and other poor unfortunates. Anyone, however, who locks the doors of his courtyard and eats and drinks along with his wife and children, without giving anything to eat and drink to the poor and the desperate, does not observe a religious celebration but indulges in the celebration of his stomach. And about such is it stated (Hosea 9:4), "their sacrifices are like the bread of mourners, all who eat it will be contaminated; for their bread is for their own appetites." Such joy is a disgrace for them, as it is stated (Malakhi 2:3), "I will spread dung on your faces, the dung of your festivals."
Mishneh Torah, Gifts to the Poor
If a poor person asks of you [to give him something], and you do not have anything in your possession to give to him, comfort him with words.184See Leviticus Rabbah 34:15 as well as Babylonian Talmud Bava Batra 9b. It is forbidden to speak harshly to a poor person or to raise your voice in a shout, for his heart is broken and crushed. Thus it says in Scripture, (Psalms 51:19) God, You will not despise a contrite and crushed heart. And it says, (Isaiah 57:15) Reviving the spirits of the lowly, reviving the hearts of the contrite. And woe to anyone who shames a poor person! Woe to him! Rather, let him be like a father to him, in compassion and in words, as it is said, (Job 29:15) I was a father to the needy.