Yes.

They are more than valuable in the eyes of God.  Because we are all created in the image and likeness of God.  He loves us all, although we were yet sinners he sent his only begotten son to save and redeemed us.

Jesus is stating that the best way of using our riches and influence is to assist those who are in need of these material things, more than ourselves.

People in need or the "Lowly", not only appreciate these gifts but these people know how some assistance  can make a real difference in their lives.

Rich people can be blind to the real differences they can make in this world.

Jesus is saying that giving to the "Lowly" is a win win situation.