And the King shall answer and say unto them, Verily I say unto you, Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me. Matthew 25:40. OHC 190.1
What if the professed followers of Jesus should look upon their expensive garments and should see the words written upon them by the finger of God, “Clothe the naked.” What if they should see inscribed upon their expensive decorations in their homes, the pictures, and furniture, “Bring the poor that are cast out to thy house”! In the dining room, where the table is laden with abundant food, the finger of God has traced, “Is it not to deal thy bread to the hungry ...?” Let all, old and young, consider that it is not a light matter to be the Lord's steward.... The needy, the oppressed, are left in want, while the Lord's money is selfishly squandered in extravagance and luxury. O that all will remember that God is no respecter of persons! It is a great thing to be a steward, faithful and true, before a just, impartial God.... OHC 190.2
The law of God holds every man accountable for the use he makes of every dollar that comes into his hands; for the Lord has made men His agents to relieve the world's distress. If man hoards or selfishly uses his Lord's entrusted goods, it will be to the ruin of his own soul; for he honors, exalts, and glorifies himself.... There are those in our world who, although the professedly chosen of God, can always pass the needy by on the other side. Jesus sees this; Jesus marks this; He will not pass it by. Jesus declared that He came to preach the gospel to the poor. He has bestowed His goods, that love and beneficence shall live, ever growing stronger in the hearts of His people.... OHC 190.3
The apportioning of rewards at the last day turns upon the question of our practical benevolence: “Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me.” Christ puts Himself in the poor man's place, identifying His interest with that of the poor.... He calls upon each disciple to dispense with grateful liberality the gifts entrusted to him, as if he were bestowing the same upon his Redeemer.3Manuscript 11, 1892. OHC 190.4