Maimonides (Rambam), Mishnah Torah, Laws of Gifts to the Poor 10:7-14
The highest degree of charity—above which there is no higher—is he who strengthens the hand of his poor fellow Jew and gives him a gift or [an interest-free] loan or enters into a business partnership with the poor person.
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Jewish Women's Archive. "Maimonides (Rambam), Mishnah Torah, Laws of Gifts to the Poor 10:7-14." (Viewed on January 23, 2018) <https://jwa.org/media/maimonides-rambam-mishnah-torah-laws-of-gifts-to-poor-107-14>.