Hastings' Dictionary of the Bible (1898)
ALMS, ALMS DEEDS. The word is not found in the Authorized Version of the Old Testament, but is frequent in the New Testament. The duty was, however, enjoined very strictly upon the Jews, who by law were required always to leave gleanings in the fields that the poor might be fed. Jer Lev. 19:9, 10; Jer 23:22; Deut 15:11; Deut 24:19;Deut 26:2-13; Ruth 2:2. Every third year the tithe of the produce of the farmers was to be shared with the Levite, the fatherless, the stranger, and the widow. Deut 14:28. g. Job 31:17; Ps 41:1 and Ps 112:9.
In the temple there was one box for the reception of alms to be dedicated to the education of the poor children of good family. Alms-giving was a part of Pharisaic practice. Our Lord did not rebuke them for it, but for their self-satisfaction in the performance. Matt 6:2. In Acts 10:31; Rom 15:25-27; 1 Cor 16:1-4 the Christian mode of relieving the wants of others is set forth.