סימן לד סעיף ב
כָּל אָדָם חַיָּב לִתֵּן צְדָקָה כְּפִי הַשָּׂגַת יָדוֹ. וַאֲפִלּוּ עָנִי הַמִתְפַּרְנֵס מִן הַצְּדָקָה, וּכְגוֹן שֶׁיֵּשׁ לוֹ מְעַט מָמוֹן שֶׁלּוֹ, וְאֵינוֹ נוֹשֵׁא וְנוֹתֵן בָּהֶם, דְּמֻתָּר לוֹ לִטֹּל מִן הַצְּדָקָה. כֵּיוָן שֶׁאֵין לוֹ קֶרֶן כְּדֵי לְהִתְפַּרְנֵס מִן הָרֶוַח, מִכָּל מָקוֹם, כֵּיוָן שֶׁיֵּשׁ לוֹ בַּמֶּה לְהִתְפַּרְנֵס, חַיָּב לִתֵּן צְדָקָה מִמַּה שֶּׁיִּתְּנוּ לוֹ. וַאֲפִלּוּ אֵינוֹ יָכוֹל לִתֵּן אֶלָּא דָּבָר מֻעָט, אַל יִמְנַע עַצְמוֹ, כִּי הַמְּעַט מִשֶּׁלוֹ חָשׁוּב כְּמוֹ הַרְבֵּה מִן הֶעָשִׁיר. וְכֵן אָמְרוּ רַבּוֹתֵינוּ זִכְרוֹנָם לִבְרָכָה נֶאֱמַר בְּעוֹלַת בְּהֵמָה, אִשֵּׁה רֵיחַ נִיחוֹחַ, וּבְעוֹלַת עוֹף אִשֵּׁה רֵיחַ נִיחוֹחַ, וּבְמִנְחָה אִשֵּׁה רֵיחַ נִיחוֹחֻ, לוֹמַר לְךָ, אֶחָד הַמַּרְבֶּה וְאֶחָד הַמַּמְעִיט וּבִלְבַד שֶׁיְכַוֵּן לִבּוֹ לְאָבִיו שֶׁבַּשָּׁמַיִם. אֲבָל כָּל שֶׁאֵין לוֹ אֶלָּא דֵּי פַּרְנָסָתוֹ, אֵינוֹ חַיָּב לִתֵּן צְדָקָה דְּפַרְנָסַת עַצְמוֹ קוֹדֶמֶת לְכָל אָדָם (סִימָן רמ"ח רנ"א רנ"ג ומשנה סוֹף מנחות).
Every person must give charity according to his means. Even a poor person who is supported by charity, [must give charity in some situations]. For example, if he has a little money of his own that is not invested, he is permitted to receive charity, since he does not have enough capital to support himself from the profits of the capital; nevertheless, since he does have from what to support himself, he is required to give charity from that which is given to him. Even if he can give only a small amount, he should not refrain from giving it, because his small contribution is as valued as the large contribution of the wealthy person. And so have said our Rabbis of blessed memory. It is said concerning the burnt-offering of an animal, "A fire offering of pleasing savor," and concerning the burnt offering of a fowl [It is also said] "A fire offering of pleasing savor," and concerning the meal offering [it is also said] "A fire offering of pleasing savor." This teaches us that one who does much and one who does little [are equally meritorious] provided his intentions and heart are directed to his Father in heaven.14Maseches Menachos 110a. However, anyone who has only enough for his own sustenance, is not obligated to give charity, because his own sustenance takes precedence over all others.
תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן העולם הבא שנאמר הליכות עולם לו אל תקרי הליכות אלא הלכות (נדה ע"ג.)