DEUT1641 "Great is charity for it prolongs the days and years of man, as it is said [this verse]: 'For that is your life and the length of your days.' And it is stated too (Proverbs 3:18): 'It is a tree of life to them that grasp it.' Now we may argue from premise to conclusion (Kal Vechomer): If for the very lightest of all mitzvoth it is promised (Deuteronomy 22:27 [sic. Possible references to Deut. 4:40, 5:30, and/or 11:9? - AJL]) 'So that it should be well with you that you may prolong your days,' how much more so is this true of charity, one of the most important mitzvoth of the Torah. Great is charity for it leads man to the world to come, as it is said (Psalms 1:1): '(Ashrei) Happy is the man that has not walked in the counsel of the wicked…', And also (Psalm 106:3) '(Ashrei) Happy are they that keep justice, that give charity at all times. 'Ashrei (Happy) is used in connection with Torah, and also in connection with charity. Just as the ashrei referring to Torah assures life in the world to come, so does ashrei referring to charity."