R. Elazar b. Azaryah said: Whence is it derived that if one dropped a sela from his hand and a poor man found it and fed himself with it, it is accounted by Scripture as if he had given it to him? From "to the stranger, to the orphan, and to the widow shall it be, so that the L-rd your G-d will bless you." Now does this not follow a fortiori, viz.: If one did not give, but gave (through shikchah), Scripture accounts it to him as if he had (intentionally) given, (to wit: "so that the L-rd your G-d will bless you"), then one who intends to give and does give, how great must be his reward!