The 232nd prohibition is that we are forbidden from withholding charity and assistance from our needy brethren once we have become aware of their difficulty and know we have the ability to help them.

The source of this prohibition is G‑d's statement,1 "Do not harden your heart or shut your hand against your needy brother."

This prohibits being cruel and stingy to the extent that we do not give to those who deserve our assistance.