John Calvin Commentary Matthew 25:40

"And the King shall answer and say unto them, Verily I say unto you, Inasmuch as ye did it unto one of these my brethren, [even] these least, ye did it unto me." — Matthew 25:40 (ASV)

Truly I tell you. As Christ has just now told us figuratively that we do not yet fully comprehend how highly he values deeds of charity, so now he openly declares that he will consider as done to himself whatever we have given to his people.

We must be exceedingly sluggish if compassion is not drawn from our hearts by this statement: that Christ is either neglected or honored in the person of those who need our assistance. So then, whenever we are reluctant to assist the poor, let us place before our eyes the Son of God, to whom it would be despicable sacrilege to refuse anything.

By these words he also shows that he acknowledges those acts of kindness which have been performed gratuitously, and without any expectation of a reward. And certainly, when he commands us to do good to the hungry and naked, to strangers and prisoners, from whom nothing can be expected in return, we must look to him, who freely lays himself under obligation to us, and allows us to place to his account what might otherwise appear to have been lost.

So far as you have done it to one of the least of my brethren. Believers only are specifically commended to our care; not that he tells us to completely despise others, but because the more closely a person approaches God, the more highly they ought to be esteemed by us.

For though there is a common tie that binds all the children of Adam, there is a still more sacred union among the children of God. So then, as those who belong to the household of faith ought to be preferred to strangers, Christ makes special mention of them.

And though his purpose was to encourage those whose wealth and resources are abundant to relieve the poverty of brethren, yet it offers significant consolation to the poor and distressed that, though shame and contempt follow them in the eyes of the world, the Son of God holds them as dear as his own members. And certainly, by calling them brethren, he confers on them inestimable honor.