To the poor man

Woman Left to Raise 5 Children Alone

"Im Kesef Talveh Es Ami HeAni Imach; When you lend money to the poor man in my nation." (Mishpatim 22:24) This is the mitzva of lending money to the poor. The Kotzker Rebbe learns this pasuk B'Derech Drush.

The Mishna in Pirkei Avos (6:9) says that when a person leaves this world, "Ein Milavin Lo LiAdam Kesef V'Zahav... Ela Torah U'Maasim Tovim; His money does not accompany him, only his Torah and good deeds." The Kotzer says, "We find a remez to this in our pasuk. 'Im Kesef Talveh Es Ami; If a person dies and finds that his money is accompanying him on his journey to the next world, Es HeAni Imoch; it is not the money you enjoyed, but rather the money that you gave to a poor person.' That money will stay with you for eternity."
http://revach.net/parshas-hashavua/chasidus/Parshas-Mishpatim-Kozker-Rebbe-You-Can-Take-Your-Money-With-You/4942