Maimonides (Rambam), Mishnah Torah, Laws of Gifts to the Poor 10:7-14
The highest degree of charity—above which there is no higher—is he who strengthens the hand of his poor fellow Jew and gives him a gift or [an interest-free] loan or enters into a business partnership with the poor person.
Hebrew text retrieved from mechon-mamre.org/ on October 14, 2013.