Rashi on Deuteronomy 15:7/רש"י על דברים ט״ו:ז׳

1כי יהיה בך אביון IF THERE BE AMONG YOU A NEEDY MAN — The most needy has preference (Sifrei Devarim 116:4);

2מאחד אחיך ONE OF THY BRETHREN — thy brother on thy fathers side has preference over thy brother on thy mother’s side (Sifrei Devarim 116:5);

3שעריך [WITHIN ANY OF] THY GATES — this implies that the poor of thine own city have preference over the poor of another city (Sifrei Devarim 116:6; cf. Rashi on Exodus 22:24).

4לא תאמץ THOU SHALT NOT MAKE [THY HEART] OBSTINATE — There are people who painfully deliberate whether they should give or not, therefore Scripture states, “thou shalt not make thy heart obstinate”; there again are people who stretch their hand forth (show readiness to give) but then close it, therefore it is written, “thou shalt not close thine hand” (Sifrei Devarim 116:10-11).

5מאחיך מאביון [NOR CLOSE THINE HAND] FROM THY NEEDY BROTHER — If you will not give him you will become in the end a brother of the needy (become as needy as himself) (cf. Sifrei Devarim 116:12).