פירוש על סוכה 98:10

“Only according to the hesed in it” — The giving is the tzedakah and the effort [of giving] is the hesed. For instance, delivering it to the other's house, or making an effort to ensure that it will be worth more to the recipient, such as giving baked bread; or clothes to wear; or coins when produce is readily available so the latter will not waste the money; that is, a person applies their heart and mind to the benefit of the poor person.