The liberals love this verse. "It is referring to the poor, the powerless, the needy and the victims", they exclaimed. They have perhaps learned these from their Sunday Schools back when they didn't know what being a liberal means.
Unfortunately, their Sunday School teachers or professors or what have you were wrong. Hence, one of the reason I do not do Bible Study with non-Christians. What I do, even in a fellowship involving non-Christians, is evangelical apologetics. You cannot discuss the details of God's word by pretending you've first accepted and believed in it. Same logical fallacy as one cannot swim without going into the water first. It would make more sense if you didn't realize you were merely dreaming. Christians who think they have done that, either have to completely change ALL their past view of Scripture or invite certain heretical view into their belief system.
Matthew 25:40 has very close connection to Matthew 10:42. As well as Matthew 11:25.
When Christ used "these little ones", he's either referring to literal little children or his disciples. Never was he referring beggars, the poor or the homeless on the streets. Therefore, how the entire world treat the faithful servants of God will be something God take very very seriously of. As these little ones, do not just suffer for Christ, they represent our Lord in His ministry. Apparently, I'm not the only one that have tackled on this. See Sproul's Reformation Study Bible Commentary & in detail: Christianitytoday.
In summary, these passages in Matthew are not about the nature of the gospel, but about response to the gospel. ~ Christianity Today
The reason God does not deal much with humanitarian works in Scripture is obvious: It's something any human ought to have already known. It's a built-in moral compass that does not need revelation. However, the corruption of it, which ALL non-believers are unaware of, requires God's intervention hereafter.
So don't be fooled by the twisted statement: "Even Jesus cared for the poor, etc. when he said if you done to these, you've done it to Me".
In dealing with any human beings in need, we have the famous "love thy neighbor" verse. Which is proper. Otherwise, Jesus' response to those challenging Him of victims of tragedy is this: "Do you think they were more sinful...? No I tell you, but unless you repent, you too will all perish!" (Luke 13:4b-5)
Last but not least, the challenge to Christians is this: How are we truly seen by the world as "these little ones"?