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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, Lev. 19:9, 10; 23:22; Deut. 15:11; 24:19; 26:2-13; Ruth 2:2, is strictly enjoined by the law. Every third year also, Deut. 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: Job 31:17; Prov. 10:2; 11:4; Esther 9:22; Ps. 112:9; Acts 9:36, the case of Dorcas; Acts 10:2, of Cornelius; to which may be added Tobit 4:10, 11; 14:10, 11, and Ecclus. 3:30; 40:24. The Pharisees were zealous in alms-giving, but too ostentatious in their mode of performance, for which our Lord finds fault with them. Matt. 6:2. The duty of relieving the poor was not neglected by the Christians. Matt. 6:1-4; Luke 14:13; Acts 20:35; Gal. 2:10. Regular proportionate giving was expected. Acts 11:30; Rom. 15:25-27; 1 Cor. 16:1-4.