S – You must not mistreat any widow or fatherless child. ²³ If you do mistreat them, they will no doubt cry to me, and I will certainly hear their cry

Exodus 22:22–23 CSB

O –  Commentary: 

The widow, the orphan, and the foreigner were in a helpless and economically disadvantaged position. God, by his protective stance toward these persons, demonstrated that he does not value people on the basis of their power or wealth, the standards accepted by most humans. Instead, God values people because they share his image

 New Living Translation Study Bible 

A – In all these verses, this is the only instance where God responds to the issue.  All the other ones, He tells us what to do.  God interacts with everyone but takes a stronger step with these.  We should treat all people the same, no matter where they stand in life. But, orphans and widows deserve an extra measure of care since their resources can be challenging.

R – Heavenly Father, thank you for caring and providing for us.  You know what we face and you meet us right where we are. Holy Spirit, we invite you into today.  Guide us and lead us to Your thoughts, words and actions that will keep us aligned with God.  Help us to demonstrate the heart of God that looks out for those who need help in their walk with you today.