He who would give alms as a set plan of his life should begin with himself and give them to himself. For almsgiving is a work of mercy, and the saying is most true: "Have mercy upon your own soul, pleasing God." The purpose of the new birth is that we should become pleasing to God, who is justly displeased with the sin we contracted in birth. This is the first almsgiving, which we give to ourselves--when through the mercy of a merciful God we come to inquire about our wretchedness and come to acknowledge the just verdict by which we were put in need of that mercy, of which the apostle says, "Judgment came by that one trespass to condemnation." And the same herald of grace then adds (in a word of thanksgiving for God's great love), "But God commendeth his love toward us in that, while we were yet sinners, Christ died for us." Thus, when we come to a valid estimate of our wretchedness and begin to love God with the love he himself giveth us, we then begin to live piously and righteously.
But the Pharisees, while they gave as alms a tithing of even the least of their fruits, disregarded this "judgment and love of God." Therefore, they did not begin their almsgiving with themselves, nor did they, first of all, show mercy toward themselves. In reference to this right order of self-love, it was said, "You shall love your neighbor as yourself."
St. Augustine of Hippo, Enchiridion ch. XX (sect. 76)