כִּ֛י לֹא־יֶחְדַּ֥ל אֶבְי֖וֹן מִקֶּ֣רֶב הָאָ֑רֶץ עַל־כֵּ֞ן אָנֹכִ֤י מְצַוְּךָ֙ לֵאמֹ֔ר פָּ֠תֹחַ תִּפְתַּ֨ח אֶת־יָדְךָ֜ לְאָחִ֧יךָ לַעֲנִיֶּ֛ךָ וּלְאֶבְיֹנְךָ֖ בְּאַרְצֶֽךָ׃ (ס)
因為窮乏的人在這地上永不會斷絕，所以我吩咐你說：«你務要向你的弟兄，就是你地上困苦和窮乏的人，張開你的手。»
Sha'arei Kedusha
All of the commandments that relate to action are bound to the hands, such as giving charity, tying the Tefillin, which utilizes the right hand to tie it onto the left, and acts of righteousness (Tzedakah) to the Holy One, blessed is He. The term for charity and righteousness is Tzedakah-צדקה. The Tzadi-צ-90 of Tzedakah-צדקה refers to the ninety times that a person responds “amen” daily. The Dalet-ד-4 refers to the four sanctifications (Kedusha) that one recites daily. The Kof-ק-100 refers to the 100 blessings that one recites daily. The Hey-ה-5 refers to the five books of the Torah that one should study every day. About this charity and righteousness (Tzedakah-צדקה) Torah states,334Deuteronomy 15:11 “You shall surely open your hand,” and,335Deuteronomy 15:10 “You shall surely give,” and,336Deuteronomy 15:14 “You shall surely furnish him,” which hints at the ten types of gifts etc.