Alms

Boyd’s Bible Dictionary:

(pity). Almsgiving enjoined by Mosaic law (Lev. 19:9; Ruth 2:2). Every third year the tithes of increase were shared with the Levite, the stranger, the fatherless and widow (Deut. 14:28). Receptacles for taking of alms placed in the Temple (Mark 12:41). Almsgiving exhorted (Acts 11:30; Rom. 15:25-27; 1 Cor. 16:1-4).

Concise Bible Dictionary:

Offerings given to the poor. It was righteous to do so: hence, giving to the poor is called righteousness (Psa. 112:9; 2 Cor. 9:9). In the law provision was made for the poor (Ex. 23:11; Lev. 19:10). It is declared that the poor would never cease out of the land; and if not relieved and they cried to the Lord, it would be accounted a sin against those who should have aided them (Deut. 15:7-11). On the other hand, we read that “he that hath pity upon the poor lendeth to the Lord, and that which he hath given will he pay him again” (Prov. 19:17). In the New Testament the same thing is enforced. We are exhorted to do good unto all men, especially unto them of the household of faith (Gal. 6:10). “He that soweth sparingly shall reap also sparingly....the Lord loveth a cheerful giver”; and whole chapters were written to stir up the saints to give liberally to the poor in Judaea. “It is more blessed to give than to receive.”

From Manners and Customs of the Bible:

Matthew 6:2. When thou doest thine alms, do not sound a trumpet before thee, as the hypocrites do in the synagogues and in the streets, that they may have glory of men.
Some have thought from these words that it was customary, literally, to sound a trumpet before an alms-giver. However this might have been in the streets, it certainly could not be permitted “in the synagogues,” as it would disturb the services there. There is no evidence whatever that any such custom was ever practiced by alms-givers. The words are therefore to be understood in a figurative sense, which is based on the custom of heralds making public announcements; or there may be an allusion to the trumpet which was sounded before actors and gladiators when they were brought into the theater; or to the trumpet which was sounded six times from the roof of the synagogue to usher in the Sabbath. We have corresponding phrases in modern languages. “In German, ausposaunen and an die grosse Glocke schlagen; in English, to sound one’s own trumpet, ‘to trumpet forth,’ every man his own trumpet; in French, faire quelque chose tambor battant, trompetter; in Italian, trompetar, bucinar” (Tholuck, Sermon on the Mount, p. 298). The idea of the text is simply that alms-giving should be unaccompanied by ostentation.
It was customary among the Jews to give alms to the poor who were assembled before the entrance to the temple or synagogue. This is referred to in Acts 3:3, where the lame man asked alms of Peter and John as they were going into the temple. Chrysostom makes reference to the custom as afterward practiced in front of the early Christian churches. See Bingham, Antiquities of the Christian Church, book 13, chap. 8, ยง 14. It may be that in the text the word “streets” refers to the space in front of the synagogue.
In the synagogues there was a regular form of giving alms, the offerings being deposited in the alms-boxes before the prayers began. Thus the Saviour speaks first of alms-giving, and next of prayer. Sometimes, on special occasions, the congregation handed their alms to the proper officer.

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