Alms in Islam has two dimensions: the spiritual piety and and the social piety dimensions. In the spiritual dimension alms is one of observance to God, in the social context, alms tighten the friendship of the people. This paper elaborates perspective of the Indonesian Islamic Propagation Institute (LDII) on alms, which according to LDII economic empowerment can be done through this religious activity. Results of the research in the perspective LDII that organized by encouraged members to donate 10% of their salary. The result of the alms activites is 1500 LDII's mosques have been built. Alms utilized in LDII for possibilty activities, strengthening, protection, supporting, and maintenance of community economy.