Luther talks about proper almsgiving in his commentary on the Sermon on the Mount.  Alms comes from a word that means mercy.  Mercy is under attack by those who think that our job as church is to pray and preach and individual Christians should do acts of mercy.  This is from God rules net library

But as proper almsgiving is a rare thing in the world, not only because of the common robbing and stealing that abound in the world, as no one does good to his neighbor, and everybody scratches on his own dung-pile, and does not ask how his neighbor gets along; but also because if they do a good deed, they seek only their own interests thereby; so that thus the world is nothing else than a set of robbers and thieves, both on the right and left, both bodily and spiritually, both in bad works and good; just so now is praying a rare thing, that no one does but Christians, and yet it was such a common thing in the world, especially among the Jews, as Christ here shows, in synagogues and at the corners of the streets, and now in so many churches, monasteries, nunneries, etc., muttering and bawling day and night with singing and reading, so that the world is everywhere full of it, and there is no lack of this work, and yet taken altogether it is not worth a cent.