Kevin DeYoung on Matthew 25:31-46
In verse 45 Jesus uses the phrase “the least of these,” but in verse 40 he uses a more exact phrase: “the least of these of my brothers.” The two phrases refer to the same group. So the more complete phrase in verse 40 should be used to explain the shorter phrase in verse 45...Matthew 25 equates caring for Jesus’s spiritual family with caring for Jesus. The passage does not offer the generic message: “care for the poor and you’re caring for me.” This doesn’t mean God is indifferent to the concerns of the poor or that we should be either. It simply means that “the least of these” is not a blanket statement about physical deprivation.