What is the significance of spreading "Kapah" to the Oni?
Rashi (31, according to the Mashal): The Torah stretches its hand to one who makes himself an Oni for it; it endures in such a person.
Malbim (Derech ha'Muskal): Her palms support the spindle - she spins and weaves ideas. Oni represents poverty of the Nefesh. She sends Kapeha to one who is poor in Da'as, to teach to him Torah and Da'as Kedoshim. This will stand for him also in the world to come.
What is the significance of sending "Yadeha" to the Evyon?
Malbim (Derech ha'Muskal): Yadeha represent deed - she sends her hands to the beam skillfully - she does Mitzvos and good deeds to purify physicality and open its binds. Evyon represents poverty of the body. She sends her hands to the Evyon, i.e. one whom desire overpowered in him. Via seeing his deeds and virtue, they will learn to do like him and overpower their physicality.