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Babylonian Talmud, Sukkot 49b

ת"ר בשלשה דברים גדולה גמילות חסדים יותר מן הצדקה צדקה בממונו גמילות חסדים בין בגופו בין בממונו צדקה לעניים גמילות חסדים בין לעניים בין לעשירים צדקה לחיים גמילות חסדים בין לחיים בין למתים.

Our masters taught: Gemilut chesed (loving-kindness) is greater than tzedakah (charity, commonly) in three ways. Tzedakah is done with one's money, while gemilut chesed may be done with one's money or one's person. Tzedakah is given only to the poor, while gemilut chesed may be given both to the poor and to the rich. Tzedakah is given only to the living, while gemilut chesed may be shown to both the living and the dead.

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Hebrew text retrieved from mechon-mamre.org/ on October 14, 2013.

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Jewish Women's Archive. "Babylonian Talmud, Sukkot 49b." (Viewed on December 22, 2014) <http://jwa.org/media/babylonian-talmud-sukkot-49b>.

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