After listening to him, it seems that he has the idea that you don't love him as much as his brother Steven because you don't spank him as much as you do Steven.
You think to yourself the part of the reason you don't spank Jeffrey very much is that he's mostly a good boy and because he's very sensitive and you can usually correct him with just words. You tell him that Steven earns more spankings than he does.
Jeffrey then tells you that yesterday, he was kicking his soccer ball in the house and broke a vase you just told him to not do it again and you took the money to pay for it out of his allowance.
He then reminded you that Steven had done the exact same thing last summer (though he broke a lamp) and you gave him a spanking AND took his allowance to pay for it.
The boy begins to cry and says, "Why don't you love me as much as Steven?"