The “liar” is probably the man, who makes false excuses for not giving, and so is inferior to the poor man, whose “desire,” the wish to do good, is taken, in the absence of means to carry it into effect, for the act of kindness itself.
Related Commentaries of Proverbs 19:22
Proverbs 19:22
22 The desire of a man is his kindness: and a poor man is better than a liar.