ally (v.): 1297, from Old French alier, “combine, unite”, from a differentiated stem of alier (source of alloy), from Latin alligare, “bind to” (see alloy). The noun is 1598 in the sense of “united with another by treaty or league”, from the verb. — Online Etymology Dictionary
Faced with the possibility of layoffs as belts tighten around Dunder Mifflin, Dwight asks if Jim wants to form an alliance in an attempt to save their jobs. Jim’s response? “Absolutely I do.” As Jim and Pam conspire to turn Dwight’s desperation into their humor, Michael struggles to turn his own desperation into felicitations: He plans a very merry un-birthday for Meredith. When that fails, well, let’s just say that money heals a lot of wounds, especially those in Michael’s ego.