Charles Ellicott Commentary Proverbs 19:22

"That which maketh a man to be desired is his kindness; And a poor man is better than a liar." — Proverbs 19:22 (ASV)

The desire of a man is his kindness— that is, what makes a man desired or beloved is his kindness. Or, the kindness of a man consists in—is shown by—his goodwill, even though he cannot carry it out.

And a poor man (who would do a kindness if he could) is better than a liar. —Than a rich man who could help another, but professes to be unable to do so.