Note the original greatness of the thought. We give to the poor. Have we lost our gift? No, what we gave, we have lent to One who will repay with usury. Compare the yet nobler truth of our Lord's teaching Matthew 25:40.

Lendeth unto the Lord - O what a word is this! God makes himself debtor for every thing that is given to the poor! Who would not advance much upon such credit? God will pay it again. And in no case has he ever forfeited his word.

He that hath pity unto the poor lendeth unto the Lord,.... A man, whose heart is full of compassion to the poor, and whose hands distribute to their necessities, from a true principle of love and charity to men, and with a view to the glory of God, and not from any selfish principle and with a end; such a man's gift to the poor is a loan to the Lord; it is not cast away upon the creature, but is a "depositum" in the hands of God, and shall be returned with advantage;
and that which he hath given will, he pay him again; either in this life, in things temporal and spiritual, increasing his worldly substance, blessing his posterity, granting him larger measures of grace, indulging him with his gracious presence, and giving him peace of mind, which passeth all understanding; or in the world to come; not as a reward of debt, but of grace; see Ecclesiastes 11:1.

God has chosen the poor of this world, to be rich in faith, and heirs of his kingdom.

(Compare Proverbs 14:21; Psalm 37:26).
hath pity--shown by acts (compare Margin).

These verses we take together. But we have no other reason for making a pause at Proverbs 19:21, than that Proverbs 19:22 is analogous to Proverbs 19:17, and thus presents itself to us as an initial verse.

17 He lendeth to Jahve who is compassionate to the lowly,
And his bounty He requites to him.
As at Proverbs 14:31, חונן is part. Kal. The Masoretically exact form of the word is חונן (as ואוזל, Proverbs 20:14) with Mercha on the first syllable, on which the tone is thrown back, and the העמדה on the second. The Roman legal phrase, mutui datione contrahitur obligatio, serves to explain the fundamental conception of לוה, mutuo accipere, and הלוה, mutuum dare (vid., Proverbs 22:7). The construction, Exodus 22:24, "to make any one bound as a debtor, obligare," lies at the foundation of the genitive connection 'מלוה ה (not מלוה). With 17b cf. Proverbs 12:14, where the subject of ישׁיב (Kerı̂) remains in the background. גמלו (not גמלּו) is here his work done in the sense of good exhibited. "Love," Hedinger once said, "is an imperishable capital, which always bears interest." And the Archbishop Walther: nam Deo dat qui dat inopibus, ipse Deus est in pauperibus. Dr. Jonas, as Dchsel relates, once gave to a poor man, and said, "Who knows when God restores it!" There Luther interposed: "As if God had not long ago given it beforehand!" This answer of Luther meets the abuse of this beautiful proverb by the covetous.