(Devarim 15:9) "Take heed unto yourself": a negative commandment.

"lest": a negative commandment.

"lest there be in your heart a thing belial": From here R. Yehoshua b. Karchah was wont to say: Averting one's eyes from charity is tantamount to serving idols, it being written here "belial," and elsewhere (re idolatry) "belial." Just as there, idolatry is meant, here, too, idolatry.

"The seventh year has drawn near, the year of shemitah." This is as R. Yossi Haglili used to say: If (the intent is that) seven years (are allocated) for each (loan), how has the seventh year" drawn near? Say, then, (that the meaning is one seventh year), universally.

"and your eye be evil against your poor brother, and you not give him, and he shall call against you to the L-rd": I might think that it is a mitzvah for him to do so; it is, therefore, written (Ibid. 24:15) "and he shall not call against you." I might then think that if he calls against you (Ibid. 15:9) "there will be in you a sin," and if not, not; it is, therefore, written (Ibid. 24:15) "and there will be in you a sin" — in any event. Why, then is it written "and he shall call against you"? I make (more) haste to exact payment when he calls than when he does not call. (Ibid. 15:10) "Give": This tells me of only one time.

Whence do I derive (the same for) even a hundred times? From "Give shall you give."

"to him": between yourself and him, in respect to which they said: There was a "chamber of the secret ones" in Jerusalem, in which the fearers of sin would reposit (charity) secretly, and from which the poor of high pedigree would take secretly.

"for in consequence of this thing" ("davar," similar to "dibbur" ["speech"]): If he said that he would give and he gave, he is rewarded for both the speech and the act. If he said that he would give, but did not get to do so, he is rewarded for the speech. If he did not say that he would give but he told others to give, or if he did not say that he would give and did not tell others to give, but comforted him (the pauper) with kind words — Whence is it derived that he is rewarded for this? From "For in consequence of this thing the L-rd your G-d will bless you in all of your deeds."