Reference for Bava Metzia 227:9

ולא והכתי' (דברים ח, י) ואכלת ושבעת וברכת וגו' אלא אמר קרא ולך תהיה צדקה מי שצריך צדקה יצא הקדש שאין צריך צדקה

But Scripture saith, <i>And it shall be accounted as righteousness</i> [i.e., a charitable act] <i>unto thee</i>:<span class="x" onmousemove="('comment',' Ibid. XXIV, 13. ');">¹⁷</span> hence it [the law of returning] holds good only for him [the creditor] for whom the act of righteousness is necessary.<span class="x" onmousemove="('comment',' To be worthy of being deemed righteous before God. ');">¹⁸</span>

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