מדרש על דברים 15:7

R. Shila stated: Observe that the verse is written Thou shalt not harden thy heart, nor shut thy hand from thy needy brother (Deut. 15:7). What is the meaning of thy brother? It is not written “from the poor” but rather from thy brother to teach us that the two of you are equal, and that you should not cause yourself to become like him (poor).