ג כָּל הַמַּעֲלִים עֵינָיו מִן הַצְּדָקָה הֲרֵי זֶה נִקְרָא בְּלִיַּעַל כְּמוֹ שֶׁנִּקְרָא עוֹבֵד עַכּוּ"ם בְּלִיַּעַל. וּבְעַכּוּ"ם הוּא אוֹמֵר (דברים יג יד) "יָצְאוּ אֲנָשִׁים בְּנֵי בְלִיַּעַל" וּבְמַעֲלִים עֵינָיו מִן הַצְּדָקָה הוּא אוֹמֵר (דברים טו ט) "הִשָּׁמֶר לְךָ פֶּן יִהְיֶה דָבָר עִם לְבָבְךָ בְלִיַּעַל". וְנִקְרָא רָשָׁע שֶׁנֶּאֱמַר (משלי יב י) "וְרַחֲמֵי רְשָׁעִים אַכְזָרִי". וְנִקְרָא חוֹטֵא שֶׁנֶּאֱמַר (דברים טו ט) "וְקָרָא עָלֶיךָ אֶל ה' וְהָיָה בְךָ חֵטְא". וְהַקָּדוֹשׁ בָּרוּךְ הוּא קָרוֹב לְשַׁוְעַת עֲנִיִּים שֶׁנֶּאֱמַר שַׁוְעַת עֲנִיִּים אַתָּה תִשְׁמַע. לְפִיכָךְ צָרִיךְ לְהִזָּהֵר בְּצַעֲקָתָם שֶׁהֲרֵי בְּרִית כְּרוּתָה לָהֶם שֶׁנֶּאֱמַר (שמות כב כו) "וְהָיָה כִּי יִצְעַק אֵלַי וְשָׁמַעְתִּי כִּי חַנּוּן אָנִי":
3 Anyone who averts his eyes from [the need of] tzedakah is called Belial ["Wickedness"], just as the idolaters worship Belial, and of the idolaters Scripture says, (Deut. 13:14) That some scoundrels [children of Belial] from among you have gone [and subverted the inhabitants of their town] by averting their eyes from [the need of] tzedakah. It says, (Deut. 15:9) Beware lest you harbor a base [belial] thought. And such a person is called, "wicked," as it is said, (Prov. 12:10) The compassion of the wicked is cruelty. Such a person is called, "a sinner," as it is said, (Deut. 15:9) He will cry out to the LORD against you, and you will incur a sin. The Holy One, Blessed Be He, is close to the cries of the poor, as it is said, (Job 34:28) He listens to the cry of the needy. Therefore, one needs to be especially sensitive to their cries, for they [the poor] have a covenant established [between them and God], as it is said, (Exodus 22:26) Therefore, if he cries out to Me, I will pay heed, for I am compassionate.