Saint Laurent distribue aux pauvres et aux malades les trésors légués par l'empereur déchu, Philippe le Jeune, à l'Église.

This second panel by Mariotto di Nardo continues the Saint Lawrence narrative: the saint distributing the church's material wealth to the poor and sick, fulfilling his famous declaration before the emperor. The scene was theologically and socially pointed in Florence, where the Ospedale di Santa Maria Nuova and the confraternity of the Misericordia operated the largest institutional poor-relief networks in Europe. Depicting Lawrence distributing alms validated the social work of such bodies through apostolic precedent. The two panels — this scene and the interrogation by Decius — likely formed a predella or narrative altarpiece cycle for a charitable institution.

Mariotto organizes the scene as a public ceremony: Lawrence stands at the right distributing coins and goods to a crowd of sick and poor gathered at the left, a compositional division between giver and receiver that mirrors the actual practice of almsgiving ceremonies. The poor are individualized with varied postures — seated, kneeling, reaching — which gives the scene unusual social texture. Architecture frames the action without dominating it.