Musar su Salmi 22:25

One day Rabbi Yeisa the Elder found him dividing up his property. He gave away half to the poor and invested the other half in the wares of seafaring merchants. Meanwhile he sat and engaged in study. One day the rich man delivered a discourse, “If a person offers a sacrifice with all his heart the Holy One Blessed is He will come to be near him. “Come and see. The sacrifice of a poor man is valued by the Holy One Blessed is He because it is as if he offered up his own fat and blood, for although he does not have anything he nevertheless brings a sacrifice. Therefore at the moment that he offers up his sacrifice a proclamation is made in Heaven, ‘For He neither despises nor abhors the poor man’s afflictions’ (Tehillim 22:25). “Clearly the poor man’s sacrifice is the most valued of all, for on account of it I became included within the inheritance of the Holy One Blessed is He. On account of it I became included within the inheritance of the Torah. That is why I gave away half of my property to the poor, for they caused me all this…. “The essence of a sacrifice is the desire on the part of the heart and soul. That is more precious to the Holy One Blessed is He than all else.