We can all perform acts of kindness, but embodying kindness and empathy with all your heart and soul will bring you to a higher spiritual plane. When someone is hurting and their spirit is down, a good friend will be there physically, emotionally, and spiritually. When someone has a happy occasion, a true friend will exude their joy. Such people give their attention to others with as much love as they give themselves, and we feel their positive energy.
People with little capability to be kind and to love selflessly are spiritually limited, as their capacity to love is meager and is mostly given to themselves.
Acts of loving kindness make us embody and become that holy energy. Perform actions feeling like this and the All Powerful will deal with you in the same way.
It also holds true for those who engage in malevolent or cruel actions. They will be dealt with in the same manner, even though they believe their reasons seem legitimate or justified.