B. G-d warns strongly against any wrongdoing against widows and orphans (Exodus 22:22-23): “If you mistreat them, and they cry out to Me, I will hear their cry..."

C. Notice the psychology at play here: the Torah says “...widows and orphans.” Why not “widowers?” What if the wife dies, stranding the husband with a bunch of small kids? The reason that a widower is not mentioned is because general mistreatment and financial difficulties would be more likely experienced by a widow than a widower, though both genders feel intense grief and need special consideration and support. Halachically speaking, a widow/er remains a widow/er until s/he remarries (makes sense), and an orphan is considered an orphan until he or she is old enough to support him or herself.

"If you mistreat them, and they cry out to Me, I will hear their cry..."

1. Think the thought

Think about their needs and feelings, and what your needs and feelings would be if you were in their shoes. Use your common sense. Ask yourself, “What could they use right now?”

2. Talk the talk

Here’s the core of the Mitzvah: Do not talk toughly to them. Because their feelings are tender and raw, set your mouth on Extra-Gentle, and don’t speak to them as you normally would to anyone else.

3. Action

Get them back on their feet. In life-insurance-ese, indemnify them: make them whole again. Restore what’s missing from their life as best you can. And don’t go hard on them. If the widow owes you money, wait a little longer than you normally would before you ask for it back. If your student’s grades are sagging ‘cause he just lost his dad, look after him a little more than other students. Pump up the praise, prune the punishment. Whatever your interaction with the widow or orphan, do what would be kinder and gentler (where did I hear that?) than your standard reaction.