Proverbs 13:7 - Joseph Benson’s Commentary on the Old and New Testaments

There is that maketh himself rich, &c. Some men, who have little or nothing, pretend to have great riches, and carry themselves accordingly; either out of pride and vanity, or with a design to gain reputation with others, whom they intend to defraud. There is that maketh himself poor, &c. Some rich men seem and profess themselves to be very poor, that they may preserve and increase their estates, by concealing them from those who would either desire a share in them, or take them away by deceit and violence. Some, however, think the sense of the verse is, “There are those who are rich in their poverty, because they are content, desire nothing more, and use generously and charitably what they have: and there are others who, in the midst of their riches, are really poor and in necessity, because of their insatiable covetousness or profusion.”