Matthew Henry
The kindness that was commanded to be shown in reference to an enemy (Exod 23:4, Exod 23:5) is here required to be much more done for a neighbour, though he were not an Israelite, for the law is consonant to natural equity.
merciful man regardeth the life of a beast, though it be not his own) and in love and friendship to our neighbour, not knowing how soon we may have occasion for his help. If one member may say to another, “I have at present no need of thee,” it cannot say, “I never shall.”