If a poor person asks for charity and I give some money to that person, but he then returns it to me, (because he doesn't feel it is enough, or any other reason) have I accomplished the mitzvah of tzedakah or not? Meaning, does it technically count as tzedakah and then, by him returning it, is that second act a gift on his part, or has he annulled my mitzvah as if it didn't happen?
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You accomplished the maaseh mitzvah, and Hashem rewarded you for it by giving back the same amount that you gave. If only the reward for giving tzedaka would always be so simple!
The Rashba (Shut Rashba 1:18) discusses which mitzvot do not have a special blessing recited prior to performing them. He writes: