וְאָמַר רַב אַסִּי שְׁקוּלָה צְדָקָה כְּנֶגֶד כׇּל הַמִּצְוֹת שֶׁנֶּאֱמַר וְהֶעֱמַדְנוּ עָלֵינוּ מִצְוֹת וְגוֹ׳ מִצְוָה אֵין כְּתִיב כָּאן אֶלָּא מִצְוֹת
And Rav Asi says: tzedakah is equivalent to all the other mitzvos combined, as it is stated in that verse: “We also established mitzvos upon ourselves.” A mitzva is not written here but rather mitzvos. (Baba Basra 9a)
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