Alms. The duty of alms-giving, especially in kind, consisting chiefly in portions to be left designedly from produce of the field, the vineyard and the oliveyard, Leviticus 19:9-10; Leviticus 23:22; Leviticus 15:11; Leviticus 24:19; Leviticus 26:2-13; Ruth 2:2, is strictly enjoined by the law. Every third year also, Deuteronomy 14:28 each proprietor was directed to share the tithe of his produce with "the Levite, the stranger, the fatherless and the widow." The theological estimate of alms-giving among the Jews is indicated in the following passages:

1. Job 31:17; Proverbs 10:2; Proverbs 11:4; Esther 9:22; Psalms 112:9; Acts 9:36: the case of Dorcas;

2. Acts 10:2 of Cornelius; to which may be added Tobit 4:10-11; Tobit 14:10-11, and Sirach 3:30; Sirach 40:24.

The Pharisees were zealous in almsgiving, but too ostentatious their mode of performance, for which our Lord finds fault with them. Matthew 6:2. The duty of relieving the poor was not neglected by the Christians. Matthew 6:1-4; Luke 14:13; Acts 20:35; Galatians 2:10. Regular proportionate giving was expected. Acts 11:30; Romans 15:25-27; 1 Corinthians 16:1-4.