If G-d grants him a greater abundance of time for Torah study, then “He whose hands are pure will increase his effort’’8; i.e., he should resolve that as more time becomes available to him, he will devote it to Torah study. Moreover, “[G-d reckons] a good intention [as an actual deed].”9

וְאִם יַרְחִיב ה' לוֹ עוֹד, אֲזַי "טְהוֹר יָדַיִם יוֹסִיף אוֹמֶץ", וּ"מַחֲשָׁבָה טוֹבָה כוּ'",

Therefore, even while his time for Torah study is limited to a small part of the day and night, he is regarded as if he had studied the entire day, since he would have devoted all this time to Torah study had it been available. By virtue of his good intention, he thus is, in a sense, an abode for G-dliness not only during the time actually spent in Torah study but also throughout the day.10

Even during the remainder of the day, when he is engaged in business, he will be an abode for G-d by giving charity out of the proceeds of his labor.

וְגַם שְׁאָר הַיּוֹם כּוּלּוֹ, שֶׁעוֹסֵק בְּמַשָּׂא וּמַתָּן, יִהְיֶה מָכוֹן לְשִׁבְתּוֹ יִתְבָּרֵךְ, בִּנְתִינַת הַצְּדָקָה שֶׁיִּתֵּן מִיגִיעוֹ,

Charity is one of G-d’s attributes which we are enjoined to emulate, as our Sages say, “As He is compassionate…[so must you be],”11 and as it is written in Tikkunei Zohar, “Kindness is the right arm of G-d,”12 so to speak, and, therefore, human kindness constitutes an abode for the Divine attribute of kindness.

שֶׁהִיא מִמִּדּוֹתָיו שֶׁל הַקָּדוֹשׁ־בָּרוּךְ־הוּא – "מַה הוּא רַחוּם וְכוּ'", וּכְמוֹ שֶׁכָּתוּב בַּתִּיקּוּנִים: "חֶסֶד דְּרוֹעָא יְמִינָא".

Even though one distributes as charity no more than one-fifth of his earnings—the maximum requirement for charity—how then is he an abode for G-dliness while he is engaged in earning the other four-fifths?

וְאַף שֶׁאֵינוֹ נוֹתֵן אֶלָּא חוֹמֶשׁ,

Yet, that fifth elevates with it all the other four parts to G-d so that they, too, become an abode for Him.

הֲרֵי הַחוֹמֶשׁ מַעֲלֶה עִמּוֹ כָּל הָאַרְבַּע יָדוֹת לַה', לִהְיוֹת מָכוֹן לְשִׁבְתּוֹ יִתְבָּרֵךְ,

In a well-known statement, our Sages have declared13 that the mitzvah of charity is equivalent to offering all the sacrifices.

כַּנּוֹדָע מַאֲמַר רַבּוֹתֵינוּ־זִכְרוֹנָם־לִבְרָכָה שֶׁמִּצְוַת צְדָקָה שְׁקוּלָה כְּנֶגֶד כָּל הַקָּרְבָּנוֹת,

Now, in the case of sacrifices, all living creatures were elevated to G-d through the offering of one animal, all plants through the “meal offering,” which consisted of merely “one-tenth of a measure of fine meal mixed with oil,” and so on.

וּבְקָרְבָּנוֹת הָיָה כָּל הַחַי עוֹלֶה לַה' עַל יְדֵי בְּהֵמָה אַחַת, וְכָל הַצּוֹמֵחַ עַל יְדֵי עִשָּׂרוֹן סֹלֶת אֶחָד בָּלוּל בַּשֶּׁמֶן כוּ'.

Similarly, all of one’s earnings are elevated when he gives one-fifth to charity.

Apart from this, as is explained below, all that one has eaten and drunk and generally enjoyed for his bodily health from the other four-fifths of his earnings is elevated toward G-d during his Torah study and prayer.

וּמִלְּבַד זֶה, הֲרֵי בִּשְׁעַת הַתּוֹרָה וְהַתְּפִלָּה, עוֹלֶה לַה' כָּל מַה שֶּׁאָכַל וְשָׁתָה וְנֶהֱנָה מֵאַרְבַּע הַיָּדוֹת לִבְרִיאוּת גּוּפוֹ, כְּמוֹ שֶׁיִּתְבָּאֵר לְקַמָּן.

Thus, even the time spent on earning those profits which he does not distribute in charity also becomes an abode for G-dliness through Torah study and prayer.