Considering the parable of the Good Samaritan in Luke 10, what central theological concept does Jesus illustrate through the Samaritan's actions towards the injured man?

A The importance of adhering to strict religious laws and rituals. B The necessity of showing compassion and love to all, regardless of social, ethnic, or religious differences, thereby fulfilling the essence of the Law. C The superiority of Samaritan religious practices over Jewish ones. D The importance of material wealth in demonstrating one's faith.