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After briefly describing the characteristics of the kingdom of Aragon and Catalonia in the 14th century and the most important historical and economic events, this articles goes on to discuss the monastery of Poblet, its creation in 1150 after the count of Barcelona had made a gift of some land and how it evolved until the 15th century when King Peter the Ceremonious appointed the royal almoner, who is the main focus of our study. The royal almoner's manuscripts dating from the end of the 14th century, which record the incomings and outgoings of alms and the ordinances dictated by King Peter 4th, reveal to us how much money he had available to distribute as gifts and also that the people who received these gifts were from nearly all the social classes. Not only were alms given to the needy for food and clothes but also to monasteries, the clergy ? for both physical and mental nourishment (that's to say, food and education)? , female sinners for redemption, pilgrims and even nobles who were on the brink of misfortune. The documents show us how the royal alms were donated, the people who participated (two almoners, two acolytes and an assistant or server), their position in the court ? their privileges and duties? and, most importantly for us, the documents that the administration involved. The documents also show us the process on which the rendering of royal alms accounts was based and how the records were controlled more strictly as the 14th century drew to a close.

El Abad del Monasterio de Poblet como Limosnero Real y su rendición de cuentas (S. XIV)