(1) In the Old Testament (mas’eth, "something taken up"), used in 2Ch 24:6,9 the King James Version with reference to the tax prescribed in Ex 30:12,16; the Revised Version (British and American) "tax."
(2) In the New Testament "collection" is the translation given to logia, found only twice (classical, sulloge). It is used with reference to the collection which Paul took up in the Gentilechurches for the poor Christians in Jerusalem, as, for some reason, perhaps more severe persecutions, that church was especially needy (1Co 16:1,2; verse 2 the King James Version "gatherings"). Other words, such as bounty, contribution, blessing, alms, ministration, are used to indicate this same ministry. Paul seems to have ascribed to it great importance. Therefore, he planned it carefully long in advance; urged systematic, weekly savings for it; had delegates carefully chosen to take it to Jerusalem; and, in spite of dangers, determined himself to accompany them. Evidently he thought it the crowning act of his work in the provinces of Galatia, Asia, Macedonia and Achaia, for as soon as it was finished he purposed to go to Rome and the West (Ac 24:17; Ro 15:25,26; 2Co 8; 9).
See also COMMUNION. G. H. Trever