Musar for Menachot 219:14

Modesty is indeed a good quality and is the opposite of arrogance. And he who possesses this quality has already turned away his soul from all sorts of evils, and he who has reached this honored lofty degree performs a precept and receives his reward according to the greatness of his humility. For Modesty is the root of Service to God, and a small deed done with Modesty is received by God, Blessed be He, a thousand times more readily than a great deed performed with arrogance. And thus did our Sages say: "The one who sacrifices much and the one who sacrifices little have the same merit, provided that the heart is directed to heaven" (Berakoth 5b Menahoth, 110:a). But a work done with arrogance is not welcomed by God, Blessed be He, for it is an abomination to His Spirit, as it is said: "Every one that is proud in heart is an abomination to the Lord" (Proverbs 16:5). "And because of this he cries and is not answered, as it is said: "Yea, when ye make many prayers I will not hear" (Isaiah 1:15). And a man of arrogance may perform the precepts and they tear them to pieces before his eyes, as it is said: "Oh, that there were even one among you that would shut the doors (of the Temple so that the arrogant would not presume to serve Me!)" (Mal. 1:10). And when an arrogant person brings a sacrifice it is not received, as it is said: "Who hath required this at your hands, to trample My courts?" (Is. 1:12). And, it is said: "Add your burnt offerings unto your sacrifices and eat ye flesh" (Jer. 7:21). (That is to say. "Don't offer your burnt offerings to Me; I do not want them.")

This is also an answer to the poor who say: "With what can we do good?" We have nothing to give as justice (alms) to the poor." Such statements are nonsense, for the poor man can give the righteousness of his good deeds and of fulfilling the commandments, — his care in giving Service to the Creator, may He be Blessed, with all his ability. It is through the merit of the good and the righteous that the Holy One, Blessed is He, does good to the world and sustains it. Is there a greater justice or alms or charity than this? But even the poor man can give some alms, even though he himself sustains himself through alms he receives, and his reward is doubled and redoubled, for the little he gives is as important as the great contributions of the rich man. And so did our Rabbis say: "Whether one gives much or another gives little — the important thing is that the heart be directed to Heaven" (Berakoth 5b) [Menachoth 110b].