Compare Matthew 25:40 and Midrash Tannaim 15:9

"... The complete annual cycle of sacrifices is set out in Numbers 28, and the system is elaborated with full details. The Haggadah is correspondingly rich, and many ethical ideas are extracted. The section begins: 'Command the children of Israel. . . my bread for my sacrifices ... shall you observe to offer unto me' (Numbers 28:2). The pronoun 'my' is stressed and from these words many lessons are drawn. It is taught that God has no need for sacrifices: examples have been cited from numerous sources. These mostly repeat each other; in other places, new ideas may be seen. For example, God says to Israel, 'My sons, whenever you give sustenance to the poor, I impute it as though you gave sustenance to me, for it says, 'My bread.' Does, then, God eat and drink? No, but whenever you give food to the poor, God accounts it to you as if you gave food to Him.' This idea is a slight development of the previous passages, cited from Midrash Tanchuma, and Moore aptly compares it to Matthew 25:40. A similar comment is found on Psalm 50:8, 'Not for thy sacrifices do I reprove thee.' Rabbi Nachman, in the name of Rabbi Berechiah, said: 'If a man intends to give alms, God inscribes it as opposite to Him, for the verse continues, 'and thy oblations are opposite to me always.' ..."