Solomon
Proverbs 31:20ESV·traditional attribution

She opens her hand to the poor and reaches out her hands to the needy.

Matthew Henry Presbyterian @wholebiblehenry

This description of the virtuous woman is designed to show what wives the women should make and what wives the men should choose; it consists of twenty-two verses, each beginning with a letter of the Hebrew alphabet in order, as some of the Psalms, which makes some think it was no part of the lesson which Lemuel's mother taught him, but a poem by itself...

Commenting on Proverbs 31:10-31

John Gill Reformed Baptist @doctorgill

She stretcheth out her hand to the poor,.... Her liberality is very extensive, reaches to many, and at a distance; it is done with great cheerfulness and readiness; to do good and communicate, she forgets not, it being acceptable to her Lord and husband, Heb 13:16; yea, she reacheth forth her hands to the needy; she gives with both hands, liberally and largely.

Keil & Delitzsch Lutheran @keilanddelitzsch

Pro 31:20 That which impels the housewife to this labour is not selfishness, not a narrow-hearted limitation of her care to the circle of what is her own, but love, which reaches out far beyond this circle: 20 כ She holdeth out her hand to the unfortunate, And stretcheth forth her hands to the needy.