The drowning child thought experiment collapses the excuse of distance
Singer's opening move asks readers to imagine walking past a shallow pond and seeing a child drowning; nearly everyone agrees you'd be obligated to wade in and save her, even at the cost of ruined clothes or a missed appointment, because the cost to you is trivial next to a life. He then asks what morally relevant difference exists between that child and a child dying overseas from a preventable disease that a small donation could treat or prevent.
His answer is that physical proximity, visibility, and the fact you personally witnessed the emergency are psychologically powerful but not morally significant factors — they change how vividly we feel the obligation, not whether the obligation exists. If the amount of good done and the cost to the giver are comparable, distance alone can't justify acting in one case and not the other. Takeaway: geography changes what we notice, not what we owe.