Midrasch zu Jeschijahu 32:7

R. Assi said: "One must not refuse to give at least a third of a shekel yearly for charity, as it is said (Neh. 10, 33) And we established for us [as one of the] commandments to impose on ourselves [to give] the third part of a shekel in every year," etc. R. Assi said further: "The virtue of charity is equal in importance to all the other commandments together, as it is said (Ib.) And we established commandments. It is not written in the singular, but in the plural." R. Elazar said: "The collector of charity is considered more virtuous than the donor, as it is said (Is. 32, 7) And the work of charity (who causes others to give charity) shall be peace; and the effect of charity is quietness and security forever." Raba said to the inhabitants of Mahusa, his city: "I pray you, see that there be concord among you, in order that ye shall have peace from the government." R. Elazar said again: "When the Temple was in existence one gave his shekel, and he was atoned. Now, when the Temple is destroyed, if people are worthy then they will deserve to (Is. 58, 7) Distribute thy bread to the hungry; if not, the idolators will come and take away their goods by force, as it is said (Ib.) And the afflicted poor bring thou into thy house." "Nevertheless," said Mar Ukba, "even this is counted as charity in Heaven, for it is said (Is. 60, 17) And thy compulsory [acts] will be considered charity.'"