Succa 49b

Our Rabbis taught: Deeds of loving kindness are superior to charity in three respects. Charity can be accomplished only with money; deeds of loving kindness can be accomplished through personal involvement as well as with money. Charity can be given only to the poor; deeds of loving kindness can be done for both poor and rich. Charity applies only to the living; deeds of loving kindness apply to both the living and the dead.

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