Alms (ɑːmz, ɑːlmz) are money, food, or other material goods donated to people living in poverty. Providing alms is often considered an act of charity. The act of providing alms is called almsgiving.
The word alms comes from the Old English ælmesse, ælmes, which comes from Late Latin eleemosyna, from Greek ἐλεημοσύνη eleēmosynē ("pity, alms"), from ἐλεήμων, eleēmōn ("merciful"), from ἔλεος, eleos, meaning "pity or mercy".
Dāna#Buddhism and Satuditha
In Buddhism, both "almsgiving" and "giving" are called "dāna" (Pāli). Such giving is one of the three elements of the path of practice as formulated by the Buddha for laypeople. This path of practice for laypeople is dāna, sīla, and bhāvanā.
Generosity towards other sentient beings is also emphasized in Mahayana as one of the perfections (paramita). As shown in Lama Tsong Khapa's 'The Abbreviated Points of the Graded Path' ():
Total willingness to give is the wish-granting gem for fulfilling the hopes of wandering beings.
It is the sharpest weapon to sever the knot of stinginess.
It leads to bodhisattva conduct that enhances self-confidence and courage,
And is the basis for universal proclamation of your fame and repute.
Realizing this, the wise rely, in a healthy manner, on the outstanding path
Of (being ever-willing) to offer completely their bodies, possessions, and positive potentials.
The ever-vigilant lama has practiced like that.
If you too would seek liberation,
Please cultivate yourself in the same way.
The giving of alms is the beginning of one's journey to Nirvana (nibbana). In practice, one can give anything with or without thought for Nibbana. This would lead to faith (saddha), one key power (bala) that one should generate within oneself for the Buddha, Dhamma, and Sangha.
According to the Pali canon:
Of all gifts [alms], the gift of Dhamma is the highest.
The intentions behind giving play an important role in developing spiritual qualities. The suttas record various motives for exercising generosity. For example, the Anguttara Nikaya (A.