Although technically Pesukeh De'zimra ends after the verses of "Baruch Hashem Le'olam Amen Ve'amen," at which point we should, in principle, proceed to Yishtabah – the concluding blessing of Pesukeh De'zimra – it is customary to add Va'yebarech David as well as Shirat Ha'yam. This is an ancient practice, instituted around one thousand years ago. The section of Va'yebarech David consists of verses from the Book of Dibreh Ha'yamim I (29:10-13) and a series of verses from the Book of Nehemya (9:5-11). The section of Shirat Ha'yam, of course, is the song sung by Beneh Yisrael after crossing the sea (Shemot, chapter 15), preceded by two introductory verses ("Va'yosha Hashem…"). The Sha'ar Ha'kavanot writes that one should stand while reciting the first 40 words of Va'yebarech David, meaning, through the words "Ata Hu Hashem Ha'Elokim." He adds that the first letters of these final five words – Alef, Heh, Yod and Heh – spell the Name of Hashem ("E-heyeh") associated with "Keter," the highest of the Sefirot (emanations). As standing during the recitation of these forty words is only customary, and not a strict requirement, one who finds it difficult to stand may certainly sit. While reciting the words "Ve'ata Moshel Ba'kol" in Va'yebarech David, one should give some money to charity. Specifically, one gives three coins – he should first give two coins together, and then a third coin by itself. This practice was taught by the Arizal, but there are indications that its origins date back even earlier. One indication is a testimony that the Rama (Rav Moshe Isserles, 1520-1572) followed this custom of giving charity during Va'yebarech David in his synagogue in Cracow, and the Rama did not have access to the Arizal's teachings. By giving charity during Pesukeh De'zimra, before praying the Amida, one fulfills the custom of Rabbi Elazar, mentioned by the Gemara (Baba Batra 10a), to give charity before praying. The commentaries explain that this should be done so that the charity acts as an advocate on the individual's behalf, helping to ensure the acceptance of his prayers. It has been noted that if Rabbi Elazar, a righteous sage, felt that he needed an advocate, then certainly we, who are on a much lower level, should avail ourselves of such an advocate by giving charity before praying. Some had the custom to give charity each morning twice – when they first entered the synagogue, and then a second time while reciting the words "Ve'ata Moshel Ba'kol." This custom is brought by the Kaf Ha'haim (Rav Yaakob Haim Sofer, Baghdad-Jerusalem, 1870-1939), who tells the story of a person who consistently followed this practice, but one day failed to do so. That night, he dreamt that he was harshly chastised for deviating from this practice. Interestingly enough, Rav Ben Sion Mussafi brings a tradition among Iraqi Jews that whenever the Kaf Ha'haim tells a story about somebody without naming him, this story is actually about himself. We may thus conclude that the Kaf Ha'haim personally observed this custom to give charity when entering the synagogue and then a second time during the recitation of "Ve'ata Moshel Ba'kol." In any event, the consensus among the Poskim is that it suffices to give charity only once, during the recitation of "Ve'ata Moshel Ba'kol," because, as mentioned, the purpose is to give charity before one presents his requests in the Amida prayer. One should preferably give charity not only at Shaharit, but also before Minha and Arbit. The Ben Ish Hai (Rav Yosef Haim of Baghdad, 1833-1909) taught that the act of giving charity is associated with the divine Name of Havaya (which is spelled Yod, Heh, Vav and Heh). The small coin resembles Yod – the smallest letter in the alphabet – and the giver holds it in his hand, with his five fingers, alluding to the letter Heh, which in Gematria equals 5. When he extends his arm, he forms the letter Vav, which is long and straight, and the coin is then received in the poor individual's hand, which represents the second Heh in the Name. The Ben Ish Hai adds that if a poor person is not present, and one is setting aside the money for charity, then he should place the coin with his right hand into a pouch in his left hand. In his work Od Yosef Hai (Parashat Vayigash), the Ben Ish Hai writes that there were Sadikim who fulfilled this custom even on Shabbat. Before Shabbat, they would prepare two envelopes – one with two coins, and another with one coin, and place them in a designated location. Then, on Shabbat, while reciting "Ve'ata Moshel Ba'kol," they would think of those envelopes, allocating them for charity. They would then give these coins to the poor after Shabbat. Even one who did not designate these envelopes before Shabbat can fulfill this practice on Shabbat by pledging in his mind during the recitation of "Ve'ata Moshel Ba'kol" to donate three coins to Sedaka after Shabbat. The Kaf Ha'haim writes that if a person has a bill, and he cannot exchange it for coins, then he should hold it and have in mind to donate the value of two coins within this bill for charity, and then the value of one coin. After several days, when he has donated the full amount of the bill, he should give the bill to charity. If one wishes to give charity from the bill before Minha and Arbit, when speaking is permissible, he should make this pledge verbally.