Deuteronomy 14:11
10 You must by all means lend to him and not be upset by doing it, for because of this the Lord your God will bless you in all your work and in everything you attempt. 11 There will never cease to be some poor people in the land; therefore, I am commanding you to make sure you open your hand to your fellow Israelites who are needy and poor in your land. 12 If your fellow Hebrew—whether male or female—is sold to you and serves you for six years, then in the seventh year you must let that servant go free. 13 If you set them free, you must not send them away empty-handed.
Matthew 26:11
8 When the disciples saw this, they became indignant and said, “Why this waste? 9 It could have been sold at a high price and the money given to the poor!” 10 When Jesus learned of this, he said to them, “Why are you bothering this woman? She has done a good service for me. 11 For you will always have the poor with you, but you will not always have me! 12 When she poured this oil on my body, she did it to prepare me for burial. 13 I tell you the truth, wherever this gospel is proclaimed in the whole world, what she has done will also be told in memory of her.”
Notes and References
"... The provisions collected in Deuteronomy 14:11-16:17 reflect in numerous ways “the required interruptions in time, work, and ambition that are at the heart of the commandment to keep the Sabbath holy”. It is as if “time” develops a new quality and function due to the community of faith being called to interrupt their daily existence by bringing offerings and keeping festivals ... Laws related to the remission of debts were found in many ancient Near Eastern societies. At the beginning of the reign of an Assyrian or Babylonian king, a misharum or proclamation of remission of debts could take place. According to Jewish tradition, the remission or release of debts took place at sunset on the last day of the seventh year and was not dependent on the reign of a king. Nehemiah 10:32 suggests that in the early post exilic period the seventh year “included both fallowing and debt remission” ... Although Jesus states the fact of ongoing poverty in society, He is as clear to the ongoing obligation to open your hand towards the poor ..."
Bosman, H. L. Poor or No Poor? Pragmatic and Idealistic Perspectives on the Poor in Deuteronomy 15:1-11 (pp. 238-243) University of Stellenbosch, 2004