Matthew 25:40 - Ellicott's Commentary On The Whole Bible

Inasmuch as ye have done it unto one of the least of these my brethren. — The words are true, in different degrees of intensity, in proportion as the relationship is consciously recognised, of every member of the family of man. Of all it is true that He, the Lord, who took their flesh and blood, “is not ashamed to call them brethren” (Hebrews 2:11). We have here, in its highest and divinest form, that utterance of sympathy which we admire even in one of like passions with ourselves. We find that He too “counts nothing human alien from Himself.”