The angel said to him, “Your
prayers and your alms have mounted before God as a memorial offering. Cornelius’s prayers and generosity are
interpreted by the heavenly visitor in terms that recall the “memorial
portions” of OT sacrifices (see Lev 2:2, 9, 16; 5:12; 6:15). This is a common
understanding of the value of prayer and almsgiving in Judaism; see Tob 12:12,
15; Sir 35:6; 38:11; 45:16. The prayers and alms memorialize the devout Jew in
God’s presence. Cf. Acts 10:31. (Joseph A. Fitzmyer, The Acts of
the Apostles: A New Translation with Introduction and Commentary [AYB 31;
New Haven: Yale University Press, 2008], 451)