This work explores the theological and social dimensions of generosity in the book of Sirach and contextualizes them within the culture and thought of Second Temple Judaism. Ben Sira’s understanding of generosity is intertwined with issues of justice and its breakdown in his own socio-economic environment. Ben Sira believes that giving generously is an essential part of a Wisdom-Torah ethic of mercy. By relieving the plight of the poor the generous person imitates God’s own special care for the poor and will receive future blessings in return.