He that hath two coats - Or, in other words, aid the poor according to your ability; be benevolent, and you will thus show that your repentance is genuine. It is remarkable that one of the "first" demands of religion is to do good, and it is in this way that it may be shown that the repentance is not feigned. For.
1. The "nature" of religion is to do good.
2. This requires self-denial, and none will deny themselves who are not attached to God. And,
3. This is to imitate Jesus Christ, who, though he was rich, yet for our sakes became poor.
Coats - See the notes at Matthew 5:40.
Meat - Provision of any kind.

He that hath two coats, etc. - He first teaches the great mass of the people their duty to each other. They were uncharitable and oppressive, and he taught them not to expect any mercy from the hand of God, while they acted towards others in opposition to its dictates. If men be unkind and uncharitable towards each other, how can they expect the mercy of the Lord to be extended towards themselves?

He answereth and saith unto them,.... By telling them what they should do; and he does not put them upon ceremonial observances, nor severe exercises of religion, nor even the duties of the first table of the law, and others of the second, though necessary to be done; but upon acts of beneficence and kindness, to fellow creatures in distress; and are what may be called love of our neighbour, and which involves the love of God, and so the whole law; for the one cannot be rightly exercised without the other:
he that hath two coats, let him impart to him that hath none; not both of them, but one of them: a man is not obliged to go naked himself, in order to clothe another; and so the Persic and Ethiopic versions read, "let him give one to him that has not"; that has not a garment to wear. This is not to be understood strictly and literally, that a man is obliged to give one of his coats, if he has more than one, to a person in want of clothing; it will be sufficient to answer the intent of this exhortation, if he supplies his want another way, by furnishing him with money to buy one: the meaning is, that persons according to their abilities, and of what they can spare, should communicate to those that are in distress: much less is it to be concluded from hence, that it is not lawful for a man to have more coats than one:
and he that hath meat, or meats,
let him do likewise; that is, he that has a sufficiency of food, and more than enough for himself and family, let him give it freely and cheerfully to the poor and needy, for with such sacrifices God is well pleased: and when such acts of kindness are done in faith, from a principle of love, and with a view to the glory of God, they are the fruits of grace, and such as are meet for repentance, and show it to be genuine. John instances in these two articles, food and raiment, as containing the necessaries of human life, and including every thing, by which one may be serviceable to another.

two coats--directed against the reigning avarice. (Also see on Matthew 3:10.)