- Commanded or voluntary?
- Universally applicable or only for Jews?
- Does it matter to which cause one gives?
The point is that the love and attachment to God that Israel received at Mount Sinai remain alive in them forever, even when sin prevents them from bringing this hidden love out into the open. So after the sin [of the Golden Calf], they needed to give this offering. By the act of giving they brought forth their own inner generosity, their longing and attachment, so that they were able to draw the Shekhinah [into their midst]. That is why the sanctuary is called "the tabernacle of witness" - it bears witness that the Shekhinah dwells in Israel.
The Language of Truth: The Torah Commentary of the Sefat Emet, Rabbi Yehudah Leib Alter of Ger, Translated and Interpreted by Arthur Green, p. 137.
(ט) אָמַר לָהֶם, צְאוּ וּרְאוּ אֵיזוֹהִי דֶרֶךְ יְשָׁרָה שֶׁיִּדְבַּק בָּהּ הָאָדָם. רַבִּי אֱלִיעֶזֶר אוֹמֵר, עַיִן טוֹבָה. רַבִּי יְהוֹשֻׁעַ אוֹמֵר, חָבֵר טוֹב. רַבִּי יוֹסֵי אוֹמֵר, שָׁכֵן טוֹב. רַבִּי שִׁמְעוֹן אוֹמֵר, הָרוֹאֶה אֶת הַנּוֹלָד. רַבִּי אֶלְעָזָר אוֹמֵר, לֵב טוֹב. אָמַר לָהֶם, רוֹאֶה אֲנִי אֶת דִּבְרֵי אֶלְעָזָר בֶּן עֲרָךְ מִדִּבְרֵיכֶם, שֶׁבִּכְלָל דְּבָרָיו דִּבְרֵיכֶם...
(9) He [Rabban Yohanan] said unto them: go forth and observe which is the right way to which a man should cleave? Rabbi Eliezer said, a good eye; Rabbi Joshua said, a good companion; Rabbi Yose said, a good neighbor; Rabbi Shimon said, foresight. Rabbi Elazar said, a good heart. He [Rabban Yohanan] said to them: I prefer the words of Elazar ben Arach, for in his words your words are included...
(ז) שְׁמוֹנֶה מַעֲלוֹת יֵשׁ בַּצְּדָקָה זוֹ לְמַעְלָה מִזּוֹ. מַעֲלָה גְּדוֹלָה שֶׁאֵין לְמַעְלָה מִמֶּנָּה זֶה הַמַּחֲזִיק בְּיַד יִשְׂרָאֵל שֶׁמָּךְ וְנוֹתֵן לוֹ מַתָּנָה אוֹ הַלְוָאָה אוֹ עוֹשֶׂה עִמּוֹ שֻׁתָּפוּת אוֹ מַמְצִיא לוֹ מְלָאכָה כְּדֵי לְחַזֵּק אֶת יָדוֹ עַד שֶׁלֹּא יִצְטָרֵךְ לַבְּרִיּוֹת לִשְׁאל. וְעַל זֶה נֶאֱמַר (ויקרא כה לה) "וְהֶחֱזַקְתָּ בּוֹ גֵּר וְתוֹשָׁב וָחַי עִמָּךְ" כְּלוֹמַר הַחֲזֵק בּוֹ עַד שֶׁלֹּא יִפּל וְיִצְטָרֵךְ:
(7) There are eight levels in charity, each level surpassing the other. The highest level beyond which there is none is a person who supports a Jew who has fallen into poverty [by] giving him a present or a loan, entering into partnership with him, or finding him work so that his hand will be fortified so that he will not have to ask others [for alms]. Concerning this [Leviticus 25:35] states: "You shall support him, the stranger, the resident, and he shall live among you." Implied is that you should support him before he falls and becomes needy.
וכן שתי מדות הנדיבות והכילות ומקום הנדיבות לשום כל דבר במקומו ולתת לכל בעל מדה חמודה מן הממון והחכמה כפי מה שראוי לו כמ״ש (שם ג) אל תמנע טוב מבעליו בהיות לאל ידך לעשות ואמר (שם ה) יפוצו מעינותיך חוצה
So with the two traits, generosity and miserliness. The part of generosity is to assign to everything its proper place, and give to every good-charactered person of your money and of your wisdom, in a measure suitable to the recipient, as it is said: "Withhold not good from them to whom it is due, when it is in the power of your hand to do it" (Prov. 3:27); further, "Let your fountains be dispersed abroad" (Prov. 5:16).
