The text deals with the concept of charity (almsgiving, philantrophy) in the context of the changing religious and social situation in the Habsburg Empire between 1750 and 1800. The intellectual discussions, the administrative reforms and the testamentary practices of charity (charitable bequests) are followed in order to delineate the relationship between discourse and social practice. Although paradoxes can be observed, there was a clear common point for all three areas: the differentiation of the poor according to a new definition of “needs” and a tendency towards “practical” (and obligatory) charity. This shift from the post-Tridentine Catholic concept was accompanied - mainly in towns - by a significant transformation of the social space and structure.