From: Luke 11:37-41
The Hypocrisy of the Scribes and Pharisees
 While He (Jesus) was speaking, a Pharisee asked Him to dine with Him; so He went in and sat at table.  The Pharisee was astonished to see that He did not first wash before dinner.  And the Lord said to him, "Now you Pharisees cleanse the outside of the cup and of the dish, but inside you are full of extortion and wickedness.  You fools! Did not He who made the outside make the inside also?  But give for alms those things which are within; and behold everything is clean for you."
39-52. In this passage (one of the most severe in the Gospel) Jesus determinedly unmasks the vice which was largely responsible for official Judaism's rejection of His teaching--hypocrisy cloaked in legalism. There are many people, who under the guise of doing good, keeping the mere letter of the law, fail to keep its spirit; they close themselves to the love of God and neighbor; they harden their hearts and, though apparently very upright, turn others away from fervent pursuit of God--making virtue distasteful. Jesus' criticism is vehement because they are worse than open enemies: against open enemies one can defend oneself, but these enemies are almost impossible to deal with. The scribes and Pharisees were blocking the way of those who wanted to follow Jesus: they were the most formidable obstacle to the Gospel. Our Lord's invective against the scribes and Pharisees is reported even more fully in chapter 23 of St. Matthew. See the note on Matthew 23:1-39.
[The note on Matthew 23:1-39 states:
1-39. Throughout this chapter Jesus severely criticizes the scribes and Pharisees and demonstrates the sorrow and compassion He feels towards the ordinary mass of the people, who have been ill-used, "harassed and helpless, like sheep without a shepherd" (Matthew 9:36). His address may be divided into three parts: in the first (verses 1-12) He identifies their principal vices and corrupt practices; in the second (verses 13-36) He confronts them and speaks His famous "woes", which in effect are the reverse of the Beatitudes He preached in Chapter 5: no one can enter the Kingdom of Heaven--no one can escape condemnation to the flames--unless he changes his attitude and behavior; in the third part (verses 37-39) He weeps over Jerusalem, so grieved is He by the evils into which the blind pride and hardheartedness of the scribes and Pharisees have misled the people.]
40-41. It is not easy to work out what these verses mean. Probably our Lord is using the idea of cleaning the inside and outside of dishes to teach that a person's heart is much more important than what appears on the surface--whereas the Pharisees got it the wrong way round, as so many people tend to do. Jesus is warning us not to be so concerned about "the outside" but rather give importance to "the inside".
Applying this to the case of alms: we have to be generous with those things we are inclined to hoard; in other words, it is not enough just to give a little money (that could be a purely formal, external gesture); love is what we have to give others--love and understanding, refinement, respect for their freedom, deep concern for their spiritual and material welfare; this is something we cannot do unless our interior dispositions are right.
In an address to young people, Pope John Paul II explains what almsgiving really means: "The Greek word for alms, "eleemosyne", comes from "eleos", meaning compassion and mercy. Various circumstances have combined to change this meaning so that almsgiving is often regarded as a cold act, with no love in it. But almsgiving in the proper sense means realizing the needs of others and letting them share in one's own goods. Who would say that there will not always be others who need help, especially spiritual help, support, consolation, fraternity, love? The world is always very poor, as far as love is concerned" (28 March 1979).
Source: "The Navarre Bible: Text and Commentaries". Biblical text taken from the Revised Standard Version and New Vulgate. Commentaries made by members of the Faculty of Theology of the University of Navarre, Spain. Published by Four Courts Press, Kill Lane, Blackrock, Co. Dublin, Ireland.
Reprinted with permission from Four Courts Press and Scepter Publishers, the U.S. publisher.