 | He who is kind to the poor lends to the LORD, and he will reward him for what he has done. |
 | He that hath pity upon the poor lendeth unto the LORD; and that which he hath given will he pay him again. |
 | One who is gracious to a poor man lends to the LORD, And He will repay him for his good deed. |
Commentary Charity to the poor and needy is perceived in this verse as a lending to God. If one is to lend to anyone, then lend to Him. He will repay. Yahweh's concern for the poor is well-attested in Scripture (e.g., Deut. 10:18, 19).
Radmacher, E. D., Allen, R. B., & House, H. W. (1999). Nelson's new illustrated Bible commentary (Pr 19:17). Nashville: T. Nelson Publishers.