Human empathy is not merely a resonance with others' physical condition, but is modulated by social factors. Using functional magnetic resonance imaging, the present study demonstrated an increased brain empathic response to others in pain when they received no rather than a large reward, with increments of the ACC, aMCC, insula and postcentral gyrus in the pain matrix and temporoparietal junction. Thus, pain target's financial situation modulated brain empathic responses in the pain matrix based on an understanding of the situation pain target faces.