“Joyful and cheerful is the one who attends to the poor. Quite clearly he is joyful, because for a few small coins he acquires heavenly treasures for himself; on the contrary, the person who pays taxes is always sad and dejected. Rightly is he sad who is not drawn to payment by love but forced by fear. Christ’s debtor, then, is joyful, and Caesar’s is sad, because love urges one the payment, and punishment constrains the other; the one is invited by rewards, the other compelled by penalties.”
Maximus of Turin (c. 380-465) in Sermon 71 on Fasting and Almsgiving. ACW 50:175. ACCS1.2C.276-77.