Contemplate this: If the Holy Temple would be standing today, every Jew would exert himself several times during his lifetime to go up to the Temple and bring offerings, even though the journey there and back would entail many expenses. Not only would such a Jew not be upset about it, he would actually be full of joy that he merited bringing offerings in the Temple. If so, how much must a person exert himself to practice the trait of kindness, which nowadays provides atonement in place of offerings. As Rabbi Yochanan said, that after the Temple has been destroyed, we have only one thing that can provide atonement like offerings, and that is bestowing kindness. Therefore every individual should exert himself to develop this matter and let him open some sort of gemach (kindness initiative) in his home. This will be an atonement for him on par with sacrificing offerings.
י״ב בשבט ה׳תשפ״א
Hashem says to you what is the best and what he demand from you, just do good deeds and Ahavas Chessed and meekness with Elokecha (Micha 6,8) 1