Succa 49b

Our Rabbis taught: Gemilut Chesed is greater than charity in three ways. Charity is done with one’s money, while loving-kindness may be done with one’s money or with one’s person. Charity is given only to the poor, while loving-kindness may be given both to the poor and to the rich. Charity is given only to the living, while loving-kindness may be shown to both the living and the dead.

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