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Borrowed from German Alms, but it could also be a variant of Alm.

Etymology tree Ancient Greek ἔλεος (éleos) Proto-Indo-European *-eti Proto-Indo-European *-eyéti Proto-Indo-European *-esyéti Proto-Indo-European *-éh₁ti Proto-Indo-European *-yeti Proto-Indo-European *-éh₁yeti Proto-Indo-European *-yeti Proto-Indo-European *-éyeti Ancient Greek -έω (-éō) Ancient Greek ἐλεέω (eleéō) Proto-Indo-European *-mṓ Ancient Greek -μων (-mōn) Ancient Greek ἐλεήμων (eleḗmōn) Ancient Greek -συνος (-sunos) Ancient Greek -σῠ́νη (-sŭ́nē) Ancient Greek ἐλεημοσύνη (eleēmosúnē)bor. Late Latin eleēmosyna Vulgar Latin *alēmosynabor. Proto-West Germanic *alemōsinā Old English ælmesse Middle English almesse English alms From Middle English almes, almesse, ælmesse, from Old English ælmesse, from Proto-West Germanic *alemōsinā, a borrowing from Vulgar Latin *alemosyna, from Late Latin eleēmosyna, from Ancient Greek ἐλεημοσύνη (eleēmosúnē, “alms”), from ἐλεέω (eleéō, “to have mercy”), from ἔλεος (éleos, “mercy”). Compare Saterland Frisian Aalmoose (“alms”), Dutch aalmoes (“alms”), German Almosen (“alms”), Catalan almoina (“alms”), Portuguese esmola (“alms”), Galician esmola (“alms”), Spanish limosna (“alms”), French aumône (“alms”).