The concept of 'spiritual charity' is a constantly recurring theme. In one of his first pastoral letters (Dated 18 Elul 5710; reprinted in "Outlines of the Social and Communal Work of Chabad Lubavitch" (Kehot: New York 1953), p. 48.) the Rebbe writes:

Man possesses a body and soul. Just as there is material poverty (in food, clothing, shelter), so there is spiritual poverty where the deficiency is in spiritual things: knowledge of Torah, observance of mitzvot, and the practice of good deeds.

The Rebbe then refers to the Midrashic interpretation of Isaiah's statement of the ordinances of righteousness that bring man close to G‑d. "Is it not to deal your bread to the hungry and that you bring the cast-out poor to your house! When you see the naked that you cover him, and that you hide not yourself from your own flesh"(Isaiah 58:7):

The hungry refers to him that is famished of Torah, and bread refers to the Torah. If there be a person that understands Torah he is to provide others, too, from his Torah.. How are we to understand `When you see the naked'? Surely in the sense of when you see a man lacking in the knowledge of Torah, take him into your house and teach him to say the Shema and prayers, and teach him daily one verse or one law, and encourage him to fulfill the mitzvot. For none is naked in Israel but he who lacks Torah and mitzvot.

(See Zohar II:129a that to tend to the spiritual welfare of those in need thereof excels the provision of material needs; and R. Dov Ber of Mezhirech, Or Torah, sect. 486.)

The constant emphasis on `spiritual charity' is not to belittle in any way the plain sense of the mitzvah to render material assistance: One of the ways to befriend and bring another closer to Torah is by extending a helping hand to offer physical and material succor. This is not only an essential part of the obligation of ahavat Yisrael but also helps to bring him closer to spiritual truth. Nonetheless, one is not to wait and make material aid dependent on spiritual consequences. We must help others materially without any preconditions.