noun
Refers to giving money, food, or other help to the poor or needy, often with a nuance of mercy or compassion. Can also imply a condescending or pitying attitude in some contexts.
彼は貧しい人々に施しを与えた。
He gave alms to the poor.
施しを受けるのはプライドが許さなかった。
His pride wouldn't allow him to accept charity.
寄付 is a more formal, organized donation, often to an institution or cause, while 施し is more personal, direct giving to the needy, sometimes with a religious or pitying nuance.
慈善 is the broader concept of charity or philanthropy, often used in compound words like 慈善事業 (charitable work), whereas 施し refers to the concrete act of giving alms.
The noun form of the verb 施す (ほどこす), meaning 'to give, bestow, or apply'. The kanji 施 carries the meaning of 'give, bestow, charity'.