ESV Reformation Study Bible – Matt 25:40
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Matt 25:40

25:40 the least of these my brothers. Christ’s disciples (10:42; 12:48, 49; 18:14), not the poor and needy in general. The judgment of the nations depends on how they respond to Christians and to the gospel (10:40–42), not only because it is through the testimony of Christians that the Gentiles can hear and believe (Rom. 10:14), but also because Christ identifies with His people. Their suffering is His suffering, and compassion shown to them is compassion shown to Him.