Beyond the Letter of the Law
רב יהודה הוה שקיל ואזיל בתריה דמר שמואל בשוקא דבי דיסא א"ל מצא כאן ארנקי מהו אמר ליה הרי אלו שלו בא ישראל ונתן בה סימן מהו א"ל חייב להחזיר תרתי אמר ליה לפנים משורת הדין כי הא דאבוה דשמואל אשכח הנך חמרי במדברא ואהדרינהו למרייהו לבתר תריסר ירחי שתא לפנים משורת הדין

The Gemara relates: Rav Yehuda was once moving along behind Mar Shmuel in the market where pounded grain was being sold. Rav Yehuda said to Shmuel: If one found a wallet here in the market, what is the halakha? Shmuel said to him that the halakha is as the mishna states: These belong to him (there is no need to return this item to its owner, as he likely gave up hope on ever getting it back). Rav Yehuda asked him further: What if a Jew came and provided a distinguishing mark to describe it (and prove that it belongs to him), what is the halakha? Shmuel said to him: Then the finder is obligated to return it. Rav Yehuda asked: You have presented to me two contradictory rulings!? Shmuel said to him: By the letter of the law, it belongs to the finder. When I said the finder is obligated to return it if he learns the identity of the owner, that was beyond the letter of the law. This is similar to another incident where Shmuel’s father once found donkeys in the desert and returned them to their owner even after the passage of twelve months of the year, as he acted lifnim mishurat hadin "beyond the letter of the law."

Based on this source, how would you describe the difference between "the letter of the law" and "beyond the letter of the law"?

גמ׳ מנא הני מילי אמר רב יהודה אמר רב אמר קרא (דברים טו, ד) אפס כי לא יהיה בך אביון שלך קודם לשל כל אדם ואמר רב יהודה אמר רב כל המקיים בעצמו כך סוף בא לידי כך:

GEMARA: The Gemara asks: From where are these matters learned from? Rav Yehuda says that Rav says that the verse states: “Only so that there shall be no needy among you” (Deuteronomy 15:4). This verse can be understood as a command, indicating that it is incumbent upon each individual to ensure that he will not become needy. Therefore, your property takes precedence over the property of any other person. And Rav Yehuda says that Rav says: Although that is the halakha, anyone who stubbornly fulfills this principle with regard to his property at the expense of others’ property ultimately comes to experience that fate. He will become impoverished, and others will prioritize their interests at his expense.

כל המקיים בעצמו כך - אף על פי שלא הטילו עליו הכתוב יש לאדם ליכנס לפנים משורת הדין ולא לדקדק שלי קודם אם לא בהפסד מוכיח ואם תמיד מדקדק. פורק מעליו עול ג"ח וצדקה וסוף שיצטרך לבריות:

Anyone who fulfills this for themselves - Even though the Torah does not place upon him [this obligation], a person has to go beyond the letter of the law and not be overly stubborn in caring about their own things first, if it is not a case of a proven loss. [This person] removes the imperative of doing kindness and tzedaka from upon themselves and in the end will find themselves in need of others.

אשר יעשון זו לפנים משורת הדין דאמר ר' יוחנן לא חרבה ירושלים אלא על שדנו בה דין תורה אלא דיני דמגיזתא לדיינו אלא אימא שהעמידו דיניהם על דין תורה ולא עבדו לפנים משורת הדין:

It was taught in the baraita: “That they must perform”; that is referring to acting beyond the letter of the law, as Rabbi Yoḥanan says: Jerusalem was destroyed due to the fact that they were determining cases on the basis of Torah law in the city. The Gemara asks: Rather, what else should they have done?! Should they rather have adjudicated cases on the basis of arbitrary decisions!? Rather, say: That they established their rulings on the basis of Torah law and did not act lifnim mishurat hadin "go beyond the letter of the law."

(א) קְרָ֤א בְגָרוֹן֙ אַל־תַּחְשֹׂ֔ךְ כַּשּׁוֹפָ֖ר הָרֵ֣ם קוֹלֶ֑ךָ וְהַגֵּ֤ד לְעַמִּי֙ פִּשְׁעָ֔ם וּלְבֵ֥ית יַעֲקֹ֖ב חַטֹּאתָֽם׃ (ב) וְאוֹתִ֗י י֥וֹם יוֹם֙ יִדְרֹשׁ֔וּן וְדַ֥עַת דְּרָכַ֖י יֶחְפָּצ֑וּן כְּג֞וֹי אֲשֶׁר־צְדָקָ֣ה עָשָׂ֗ה וּמִשְׁפַּ֤ט אֱלֹקָיו֙ לֹ֣א עָזָ֔ב יִשְׁאָל֙וּנִי֙ מִשְׁפְּטֵי־צֶ֔דֶק קִרְבַ֥ת אֱלֹקִ֖ים יֶחְפָּצֽוּן׃ (ג) לָ֤מָּה צַּ֙מְנוּ֙ וְלֹ֣א רָאִ֔יתָ עִנִּ֥ינוּ נַפְשֵׁ֖נוּ וְלֹ֣א תֵדָ֑ע הֵ֣ן בְּי֤וֹם צֹֽמְכֶם֙ תִּמְצְאוּ־חֵ֔פֶץ וְכָל־עַצְּבֵיכֶ֖ם תִּנְגֹּֽשׂוּ׃ (ד) הֵ֣ן לְרִ֤יב וּמַצָּה֙ תָּצ֔וּמוּ וּלְהַכּ֖וֹת בְּאֶגְרֹ֣ף רֶ֑שַׁע לֹא־תָצ֣וּמוּ כַיּ֔וֹם לְהַשְׁמִ֥יעַ בַּמָּר֖וֹם קוֹלְכֶֽם׃ (ה) הֲכָזֶ֗ה יִֽהְיֶה֙ צ֣וֹם אֶבְחָרֵ֔הוּ י֛וֹם עַנּ֥וֹת אָדָ֖ם נַפְשׁ֑וֹ הֲלָכֹ֨ף כְּאַגְמֹ֜ן רֹאשׁ֗וֹ וְשַׂ֤ק וָאֵ֙פֶר֙ יַצִּ֔יעַ הֲלָזֶה֙ תִּקְרָא־צ֔וֹם וְי֥וֹם רָצ֖וֹן לַה'׃ (ו) הֲל֣וֹא זֶה֮ צ֣וֹם אֶבְחָרֵהוּ֒ פַּתֵּ֙חַ֙ חַרְצֻבּ֣וֹת רֶ֔שַׁע הַתֵּ֖ר אֲגֻדּ֣וֹת מוֹטָ֑ה וְשַׁלַּ֤ח רְצוּצִים֙ חָפְשִׁ֔ים וְכָל־מוֹטָ֖ה תְּנַתֵּֽקוּ׃ (ז) הֲל֨וֹא פָרֹ֤ס לָֽרָעֵב֙ לַחְמֶ֔ךָ וַעֲנִיִּ֥ים מְרוּדִ֖ים תָּ֣בִיא בָ֑יִת כִּֽי־תִרְאֶ֤ה עָרֹם֙ וְכִסִּית֔וֹ וּמִבְּשָׂרְךָ֖ לֹ֥א תִתְעַלָּֽם׃ (ח) אָ֣ז יִבָּקַ֤ע כַּשַּׁ֙חַר֙ אוֹרֶ֔ךָ וַאֲרֻכָתְךָ֖ מְהֵרָ֣ה תִצְמָ֑ח וְהָלַ֤ךְ לְפָנֶ֙יךָ֙ צִדְקֶ֔ךָ כְּב֥וֹד ה' יַאַסְפֶֽךָ׃ (ט) אָ֤ז תִּקְרָא֙ וַה' יַעֲנֶ֔ה תְּשַׁוַּ֖ע וְיֹאמַ֣ר הִנֵּ֑נִי אִם־תָּסִ֤יר מִתּֽוֹכְךָ֙ מוֹטָ֔ה שְׁלַ֥ח אֶצְבַּ֖ע וְדַבֶּר־אָֽוֶן׃ (י) וְתָפֵ֤ק לָֽרָעֵב֙ נַפְשֶׁ֔ךָ וְנֶ֥פֶשׁ נַעֲנָ֖ה תַּשְׂבִּ֑יעַ וְזָרַ֤ח בַּחֹ֙שֶׁךְ֙ אוֹרֶ֔ךָ וַאֲפֵלָתְךָ֖ כַּֽצָּהֳרָֽיִם׃

(1) Cry with full throat, without restraint; Raise your voice like a ram’s horn! Declare to My people their transgression, to the House of Jacob their sin. (2) To be sure, they seek Me daily, eager to learn My ways. Like a nation that does what is right, that has not abandoned the laws of its God, They ask Me for the right way, they are eager for the nearness of God: (3) “Why, when we fasted, did You not see? When we starved our bodies, did You pay no heed?” Because on your fast day You see to your business And oppress all your laborers! (4) Because you fast in strife and contention, And you strike with a wicked fist! Your fasting today is not such As to make your voice heard on high. (5) Is such the fast I desire, A day for men to starve their bodies? Is it bowing the head like a bulrush And lying in sackcloth and ashes? Do you call that a fast, A day when the LORD is favorable? (6) No, this is the fast I desire: To unlock fetters of wickedness, And untie the cords of the yoke To let the oppressed go free; To break off every yoke. (7) It is to share your bread with the hungry, And to take the wretched poor into your home; When you see the naked, to clothe him, And not to ignore your own kin. (8) Then shall your light burst through like the dawn And your healing spring up quickly; Your Vindicator shall march before you, The Presence of the LORD shall be your rear guard. (9) Then, when you call, the LORD will answer; When you cry, He will say: Here I am. If you banish the yoke from your midst, The menacing hand, and evil speech, (10) And you offer your compassion to the hungry And satisfy the famished creature— Then shall your light shine in darkness, And your gloom shall be like noonday.

Matthew 23:23-25

23“Woe to you, scribes and Pharisees, hypocrites! For you tithe mint, dill, and cumin, but have neglected the weightier matters of the law: justice and mercy and faith. It is these you ought to have practiced without neglecting the others. 24You blind guides! You strain out a gnat but swallow a camel! 25“Woe to you, scribes and Pharisees, hypocrites! For you clean the outside of the cup and of the plate, but inside they are full of greed and self-indulgence.

מאי מצלי אמר רב זוטרא בר טוביה אמר רב יה"ר מלפני שיכבשו רחמי את כעסי ויגולו רחמי על מדותי ואתנהג עם בני במדת רחמים ואכנס להם לפנים משורת הדין.

The Gemara asks: What does God pray? To whom does God pray? Rav Zutra bar Tovia said that Rav said:
God says: May it be My will that My mercy will overcome My anger towards Israel for their transgressions, and may My mercy prevail over My other attributes through which Israel is punished, and may I conduct myself toward My children, Israel, with the attribute of mercy, and may I enter before them beyond the letter of the law.