in which he interprets 'from every person whose heart so moves him' as soothing the poor - for those who cannot afford to give charity
"…to bring Me gifts. You shall accept gifts for Me from every person whose heart so moves him". One can say that this suggests that a truly penniless person who cannot afford to give charity to the poor is therefore to soothe him with words, comfort him and appeal to his heart, by saying "See, my brother, I am like you, and it is written that "His mercy is upon all His works, His wrath is momentary and His mercy eternal", and similarly pleasing words that can provide the poor person requesting alms with encouragement. Such things have important value, for it says in the Talmud that whoever consoles [a poor person] with words receives eleven blessings, whereas whoever gives receives only six blessings. This is what is implied by "Tell the Israelite people to bring Me gifts" – material gifts, while an individual "whose heart so moves him", shares in the distress of the poor person's plea and soothes him with words only, is also considered as giving charity and as though his gift was "accepted for Me."
Nefesh Haya, part B, p.125, Harav Matzliakh Institute, Beni Brak, Neta' Sha'ashu'im Netivot Institute, 2007