Negative Commandment #62
Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos)
By the Chofetz Chaim
This book lists the Torah mitzvos that can be observed today
Second Section – the Negative Commandments
62. It is a negative commandment "do not harden one's heart nor close one's hand to a poor Jewish person"
As it states in Devarim (Deuteronomy) 15:7, "do not harden your heart nor close one's hand to your poor brother." (see Positive Commandment #38)
This applies in all places and at all times, for men and for women.