Tithe
Encyclopedia
A tithe is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax
to government. Today, tithes (or tithing) are normally voluntary and paid in cash
, cheque
s, or stock
s, whereas historically tithes were required and paid in kind, such as agricultural products (that grown of the land, or fruit of the tree). Several European countries operate a formal process linked to the tax system allowing some churches to assess tithes.
"Tithing" also has unrelated economic and juridical senses, dating back to the Early Middle Ages
. See "Tithing (country subdivision)".
Traditional Jewish law and practice has included various forms of tithing since ancient times. Traditional Jews commonly practice ma'aser kesafim (tithing 10% of their income to charity) and take challah
. In modern Israel, Jews continue to follow the laws of agricultural tithing, e.g., terumah
, ma'aser rishon, terumat ma'aser, and ma'aser sheni. In Christianity, some interpretations of Biblical teachings
conclude that although tithing was practiced extensively in the Old Testament
, it was never practiced or taught within the first-century Church
. Instead the New Testament
scriptures are seen as teaching the concept of "freewill offerings" as a means of supporting the church: , . Also, some of the earliest groups sold everything they had and held the proceeds in common to be used for the furtherance of the Gospel: , . Further, contains the account of a man and wife (Ananias and Sapphira
) who were living in one of these groups. They sold a piece of property and donated only part of the selling price to the church but claimed to have given the whole amount and immediately fell down and died when confronted by the apostle Peter over their dishonesty.
Tithes were mentioned in councils at Tours
in 567 and at Mâcon
in 585. They were formally recognized under Pope Adrian I
in 787.
, the lingua franca
of that time. An Akkadian noun that Abraham was most likely familiar with given his Babylonian background was esretu, meaning "one-tenth". By the time of Abraham, this phrase was used to refer to the "one-tenth tax," or "tithe". Listed below are some specific instances of the Mesopotamian tithe, taken from The Assyrian Dictionary of the Oriental Institute of the University of Chicago, Vol. 4 "E":
[Referring to a ten per cent tax levied on garments by the local ruler:]
"the palace has taken eight garments as your tithe (on 85 garments)"
Because of this standard one-tenth tax in Babylon, Abraham of the Genesis account was most likely familiar with the concept of giving up ten percent of goods as tax.
, returning from a battle by the Dead Sea
, was hailed by Melchizedek
, king of Salem (Jerusalem) who was also the priest of El Elyon ("the Most High God") :
When Melchizedek appeared and offered Abram bread and wine and blessed him in the name of God
, tithes were exchanged. While the biblical text is not precise in naming who actually gave the tithes, most believe Abram gave the tithes to Melchizedek. The verse records, "...and he gave him a tenth of everything;" the "he" could stand for either Melchizedek or Abram, or perhaps El Elyon Himself. A reference found in expresses the tradition that Abram gave Melchizedek the tithes, and this is the belief that is held by most Christians. indicates that Abram gave a tenth of the spoils and not necessarily all of his personal wealth. Also, this was the only reference of Abram tithing. Abram had every right to keep the rest, but Abram gave it all back. He used a part to feed his army and he allowed three men to keep their share. Abram didn’t give a "full tithe" of ten per cent. Abram gave it all away!
"I will take nothing from a thread to a sandal strap, and that I will not take anything that is yours, lest you should say, ‘I have made Abram rich.’" (Gen. 14:23)
There is nothing here to indicate Abram gave a tenth of his personal possessions. Note Abram said, "I will take nothing that is yours." This shows he did not tithe his own possessions.
Later, in , Abraham's grandson Jacob
also made a commitment to give God back a tenth of his increase if God would fulfill certain conditions like God would be with him and will watch over him on this journey Jacob was taking and would give him food to eat and clothes to wear, so that I return safely to my father’s household (Genesis 28:20-22). There was no record of Jacob actually paid his tithe in the Bible but if he indeed had, it would have been after 20 years when he returned to his father's house.
According to the New Testament, tithes are received by priests and high priests according to . This may reflect the practice in the Second Temple period following Ezra's decree penalizing the Levites for their failure to return to Israel en masse. The Hebrew Scriptures state that there is a distinct difference between priests, the sons of Aaron, and the Levites, the rest of the sons of Levi. The sons of Aaron were appointed to be priests and the tribe of Levi were appointed to minister to the priests and help in sacred matters . The Children of Israel were commanded by God to give first-fruits of fields and flocks) and Terumah (gift offerings) to the kohanim (priests) and tithes to the Levites. (These first two offering traditions are distinct from the tithe and should not be confused, as some modern Christian revisionists do, as setting tithing/offering rules and expectations for Christian believers.) As to the tithe offerings, the Levites were commanded by God to give a tithe (a tenth) of the tithes they received to a priest.
and also in the Book of Deuteronomy. The tithing system was organized in a 7 year cycle, corresponding to the Shemittah cycle. Every year, Bikkurim, Terumah, Ma'aser Rishon and Terumat Ma'aser were separated from the grain, wine and oil (as regards other fruit and produce, the Biblical requirement to tithe is a source of debate). Unlike other offerings which were restricted to consumption within the tabernacle, the yearly tithe to the Levites could be consumed anywhere . On years one, two, four and five of the Shemittah cycle, God commanded the Children of Israel to take a second tithe that was to be brought to the city of Jerusalem. The owner of the produce was to separate and bring 1/10 of his finished produce to Jerusalem after separating Terumah and the first tithe, but if the family lived too far from Jerusalem, the tithe could be redeemed upon coins. Then, the Bible required the owner of the redeemed coins to spend the tithe "to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish." Implicit in the commandment was an obligation to spend the coins on items meant for human consumption. According to the Hebrew Scriptures, the second tithe could be brought to Jerusalem any time of the year and there was no specific obligation to bring the second tithe to Jerusalem for the Festival of Sukkot. The only time restriction was a commandment to remove all the tithes from one's house in the end of the third year.
The third year was called "the year of tithing" in which the Israelites set aside 10% of the increase of the land, they were to give this tithe to the Levites, strangers, orphans, and widows. These tithes were in reality more like taxes for the people of Israel and were mandatory, not optional giving. This tithe was distributed locally "within thy gates" to support the Levites and assist the poor.
The Levites, also known as the tribe of Levi
, were descendants of Levi. They were assistants to the Israelite priests (who were the children of Aaron and, therefore, a subset of the Tribe of Levi) and did not own or inherit a territorial patrimony
. Their function in society was that of temple functionaries, teachers and trusted civil servants who supervised the weights and scales and witnessed agreements. The goods donated from the other Israeli tribes were their source of sustenance. They received from "all Israel" a tithe of food or livestock for support, and in turn would set aside a tenth portion of that tithe for the Aaronic priests in Jerusalem.
s may represent the oldest archaeological evidence of tithing. About 10 percent of the storage jars manufactured during Hezekiah
's reign (circa 700 BC) were stamped (Grena, 2004, pp. 376–8). See 2 Chronicles
29–31 for a record of this early worship reformation.
The book of Nehemiah also talks about the collection of tithes to Leviim and distribution of Terumah to the priests: . People were actually appointed to collect mandatory tithes and place them in specially designated chambers which eventually came to be known as storehouses: .
has some of the most quoted Biblical verses on tithing, .
Jews, Catholic, Orthodox, and Protestant Christians who tithe, understand that no man may outdo God in the act of charity
. These verses talk about the supposed cause and effect of tithing. If one gives to God, they are to be blessed, where if one refuses to give they will be cursed. They also refer back to the storehouses mentioned in :
The Book of Tobit
(1:6–8) provides an example of all three classes of tithes practiced during the Babylonia
n exile:
, second tithe
and poor tithe
.
s, as those who serve at the altar should live by the altar, it became necessary for provision of some kind to be made for the sacred ministers.
In the beginning this was supplied by the spontaneous offerings of the faithful. In the course of time, however, as the Church expanded and various institutions arose, it became necessary to make laws which would ensure the proper and permanent support of the clergy.
Many Christians (both Catholic and Protestant) support their churches and pastors with monetary contributions of one sort or another. Frequently these monetary contributions are called tithes whether or not they actually represent ten percent of anything. Some claim that as tithing was an ingrained Jewish custom by the time of Jesus
, no specific command to tithe per se is found in the New Testament
. However, this view overlooks the fact that Israel's tithes were of an agricultural nature, not financial. According to Strong's Concordance
, there are four references to tithing in the New Testament.
For Catholics, the payment of tithes was adopted from the Old Law
, and early writers speak of it as a divine ordinance
and an obligation of conscience, rather than any direct command by Jesus Christ.
Some Protestant denominations cite as support for tithing.
and its parallel Luke 11:42
Because of Jesus' specific mention of the tithe in this passage, those who support the tithe believe that he gave his endorsement to the practice of tithing in general. Some scholars disagree, however, pointing out that Jesus was simply obeying Mosaic law as an obedient Jew and telling Pharisees they ought to have tithed as they claimed they were living under that law. Also tithing is not the primary subject in these 2 passages and Jesus considered tithing to be a less central aspect of the law.
The final mention of tithing in the New Testament is . This refers back to the tithe Abram paid to Melchizedek
.
Most New Testament discussion promotes giving and does not mention tithing. talks about giving cheerfully; encourages giving what you can afford; discusses giving weekly (although this is a saved amount for Jerusalem); exhorts supporting the financial needs of Christian workers; promotes feeding the hungry wherever they may be; and states that pure religion is to help widows and orphans.
In Europe, special barns were built in villages order to store the tithe (tithe barn
, in German Zehntscheunen). The priest or the collector (decimator) collected the tithe, though usually tithers delivered their tithe to a collection point themselves. Villages or homesteads were documented as owing tithe. A requirement to tithe was usually acquired by purchase, donation to the church, or when the settlement was founded.
The Ebstorf Abbey in the Lüneburger Heathlands, for example, was owed tithe from over 60 villages.
In the Middle Ages the tithe from the Old Testament was expanded, through a differentiation between a Great Tithe and a Little Tithe.
In 1188 A.D. an obligatory tithe called the Saladin tithe
was instituted throughout England and portions of France to raise money for the Third Crusade
. This was in response to the capture of Jerusalem by Saladin the year prior in 1187 A.D.
Other tithes appeared that varied from location to location:
After the Reformation
the tithe was increasingly taken over from the church by the state. In countries such as Germany and Switzerland, this remained the case until the 19th century, when the tithe was abolished. In England, church tithes remained until the 19th century and in some cases to this day voluntary tithes are paid by the devout. In some cases the abolition of the tithe was accompanied by a one-time tax upon the farmers. This led many farmers into debt.
the Apostles did not include it in the letter to the Gentile believers and some Christians believe that Old Covenant laws have been abrogated
, that is to say, nullified, or superseded
by the New Covenant
of Grace
. The tithe is usually given to the local congregation, though some teach that a part of the tithe can go to other Christian ministries, so long as total giving is at least 10 percent. Some conservative Christians make statements that strongly imply that God will ensure that those who tithe receive raises or other material blessings that will at least make up for the amount of money they donate to the Church, and showcase the testimonies of church members who received raises at work, rebates on purchases, or other evidence of what they see as God's provision - these Christians stop short of overtly promising that their flocks will receive these same blessings if they tithe, however. Some holding to prosperity theology
doctrines go even further, teaching that God will bless those who tithe and curse those who do not. When Christians who tithe lose their jobs or suffer financial setbacks, advocates of tithing often blame their misfortune on lack of faith, un-confessed sin, or other moral failures on the part of the financially-challenged individuals.
Some scholars cite that since the account of Abram giving tithe to the high priest occurred before the law was given to Moses at the Biblical Mount Sinai
, the tithe does not fit into Mosaic Law and therefore is irrelevant today.
Proponents (see Biblical law in Christianity#Torah Submissive view) argue that one cannot throw out the Law in the name of "fulfillment" because that also would cause the argument that Christians are no longer obligated to live a holy lifestyle according to the Ten Commandments, which scholars agree is not the intention of Jesus' teachings that He came to "fulfill" the Law. See also Expounding of the Law
and Antinomianism
.
Because the New Testament explicitly directs Christians to give voluntarily as each person has determined in their hearts (2 Corinthians 9:7) and condemns those who make a show of their donations to organized religion (Mark 12:41-44, Matt. 6:3), the arguments for tithing as a Biblical practice seem to violate the basic principles of Biblical interpretation used by most conservative Protestants. These Christians usually stress the plain meaning of the text, and regard the New Testament above the Old Testament as the authoritative word of God
. One reason why the practice is so vigorously promoted by conservative Protestant leaders, aside from the financial benefits of tithing for their institutions, may be that people who tithe or make other large sacrifices for the Church gain a positive reputation for their devotion. Christians may also feel that they've earned God's favor through their sacrifice. Opponents of tithing note that the Bible explicitly condemns making public sacrifices as a means of enhancing one's reputation (Matt. 6:3), so the public testimonies of tithing advocates actually run the risk of being sin. (Galatians 5:4)
A minister created a program called 4T—Tithing of Time, Talent, and Treasure, which is used in many Unity Church
es.
Tithing is commonly taught in conservative Protestant denominations such as the Southern Baptist Convention, Free Methodists, Baptist General Conference, the Seventh-day Adventist Church, Assemblies of God, and most Pentecostal groups and independent fundamentalists, as well as among Mormon groups like The Church of Jesus Christ of Latter-day Saints and the related Community of Christ
denomination (which encourages a modified form of tithe). Despite the emphasis placed on tithing by the leaders of these and other denominations, the practice is seldom observed by the laity. According to surveys conducted in 2002 by the Barna Group, only three percent of American adults donated 10 percent or more of their income to churches. Only six percent of those who self-identified as born-again Christians tithed. Barna noted the softer American economy at the end of the booming 1990s, and the 9-11 attacks as a cause for the waning practice.
Some Christians see tithing simply as a way of supporting the church(es) they attend, rather than as a religious duty. They may treat the practice as similar to the other donations they make to nonprofit organizations. This approach to tithing is sometimes encouraged by religious leaders who speak about how the tithes are used by the church (for example, for building repairs, feeding programs, etc.).
( zækæːh, sometimes "Zakāt") or "alms giving", one of the Five Pillars of Islam
, is the giving of a small percentage of one's income to charity
. It serves principally as the welfare contribution to poor and deprived Muslims, although others may have a rightful share. It is the duty of an Islamic state not just to collect zakat but to distribute it fairly as well.
Another mechanism for voluntary charity and support for religious organization in the Islamic States (in the old days) was to take one-tenth of the income or product, which is called ushar (1/10th in Arabic) and give it to a Mosque. To date this ushar strictly goes to the local mosques in Islamic countries, such as Afghanistan and the most qualified person for the ushar is considered to be the Imam and his students (Talib). In most villages the Imam gets the ushar from the landowners and sometimes it amounts to large sum of money. In other words, the idea of ushar in Islam is a direct continuation of the Judaeo-Christian idea of tethi or 1/10th. In fact, during the Taliban rule in Afghanistan, the government (who also considered themselves as protector of the state as well as religious students) collected the ushar from the people in villages and towns, thus reviving an old tradition of alms giving in the Islamic States of the past.
Zakat is payable on three kinds of assets: wealth, production, and animals. The more well-known zakat on wealth is 2.5% of accumulated wealth, beyond one's personal needs. Production (agricultural, industrial, renting, etc.), is subject to a 10% or 5% zakat (also known as Usher, or "one-tenth"), using the rule that if both labor and capital are involved, 5% rate is applied, if only one of the two are used for production, then the rate is 10%. For any earnings, that require neither labor nor capital, like finding underground treasure, the rate is 20%. The rules for zakat on animal holdings are specified by the type of animal group and tend to be fairly detailed. (Source: The book Meezan, by Javed Ahmed Ghamidi, published by Al-Mawrid, 2002, Lahore, Pakistan)
Muslims fulfill this religious obligation by giving a fixed percentage of their surplus wealth. Zakat has been paired with such a high sense of righteousness that it is often placed on the same level of importance as performing the five-daily repetitive ritualised prayer (salat
). Muslims see this process also as a way of purifying themselves from their greed and selfishness and also safeguarding future business. In addition, Zakat purifies the person who receives it because it saves him from the humiliation of begging and prevents him from envying the rich. Because it holds such a high level of importance the "punishment" for not paying when able is very severe. In the 2nd edition of the Encyclopaedia of Islam it states, "...the prayers of those who do not pay zakat will not be accepted". This is because without Zakat a tremendous hardship is placed on the poor which otherwise would not be there. Besides the fear of their prayers not getting heard, those who are able should be practicing this third pillar of Islam because the Koran states that this is what believers should do.
, dasvand literally means a tenth part and refers the act of donating ten percent of one's harvest, both financial and in the form of time and service such as seva
to the Gurdwara
and anywhere else. It falls into Guru Nanak Dev
's concept of kirat karo. This was done during the time of Guru Arjan Dev
and many Sikhs still do it up to this day. The concept of dasvandh was implicit in Guru Nanak’s own line: “ghali khai kichhu hathhu dei, Nanak rahu pachhanahi sei—He alone, O Nanak, knoweth the way who eats out of what he earneth by his honest labour and yet shareth part of it with others” (GG, 1245). The idea of sharing and giving was nourished by the institutions of sangat
(holy assembly) and langar (community kitchen) the Guru
had established.
In the time of Guru Amar Das
, Nanak III, a formal structure for channelizing Sikh religious giving was evolved. He set up 22 manji
s or districts in different parts of the country. Each of these "manji's" was placed under the charge of a pious Sikh (both male and female) who, besides preaching Guru Nanak’s word, looked after the sangat
s within his/her jurisdiction and transmitted the disciple’s offerings to the Guru
. As the digging of the sacred pool at Amritsar
, and the erection in the middle of it of the shrine, Harimander, began under Guru Ram Das
resulting in a large amount of expenditure, the Sikhs were encouraged to set aside a minimum of ten per cent (dasvandh) of their income for the common cause and the concept of Guru Ki Golak "Guru's treasury" was coined. Masands, i.e. ministers and the tithe-collectors, were appointed to collect "kar bhet" (sewa offerings) and dasvandh from the Sikhs in the area they were assigned to, and pass these on to the Guru
.
The custom of dasvandh is found in documents called rahitnamas, manuals of Sikh conduct, written during the lifetime of Guru Gobind Singh
or soon after. For example, Bhai Nand Lal’s Tankhahnama records these words of Gobind Singh
: “Hear ye Nand Lal, one who does not give dasvandh and, telling lies, misappropriates it, is not at all to be trusted.” The tradition has been kept alive by chosen Sikhs who to this day scrupulously fulfil this injunction. The institution itself serves as a means for the individual to practice personal piety as well as to participate in the ongoing history of the community, the Guru Panth
("Guru's path").
in 855. The Saladin tithe
was a royal tax, but assessed using ecclesiastical boundaries, in 1188. Tithes were given legal force by the Statute of Westminster
of 1285. The Dissolution of the Monasteries
led to the transfer of many tithe rights from the Church to secular landowners and the Crown. Adam Smith
criticized the system in The Wealth of Nations
(1776), arguing that a fixed rent would encourage peasants to farm more efficiently.
See below for a fuller description and history, until the reforms of the 19th century, written by Sir William Blackstone and edited by other learned lawyers of the period.
The system ended with the Tithe Commutation Act 1836
, which replaced tithes with a rent charge decided by a Tithe Commission. The records of land ownership, or Tithe Files, made by the Commission are now a valuable resource for historians.
At first this commutation reduced problems to the ultimate payers by folding tithes in with rents (however, it could cause transitional money supply problems by raising the transaction demand for money). Later the decline of large landowners led tenants
to become freeholders and again have to pay directly; this also led to renewed objections of principle by non-Anglicans.
The rent charges paid to landowners were converted by the Tithe Commutation Act to annuities paid to the state through the Tithe Redemption Commission. The payments were transferred in 1960 to the Board of Inland Revenue
, and finally terminated by the Finance Act 1977.
, the tithes—called "la dîme" -- were a land tax. Originally a voluntary tax, in 1585 the "dîme" became mandatory. In principle, unlike the taille
, the "dîme" was levied on both noble and non-noble lands. The dîme was divided into a number of types, including the "grosses dîmes" (grains, wine, hay), "menues" or "vertes dîmes" (vegetables, poultry), "dîmes de charnage" (veal, lamb, pork). Although the term "dîme" comes from the Latin decima [pars] ("one tenth", with the same origin as that of the U.S. coin, the dime
), the "dîme" rarely reached this percentage and (on the whole) it was closer to 1/13th of the agricultural production.
The "dîme" was originally meant to support the local parish, but by the 16th century many "dîmes" went directly to distant abbeys, monasteries, and bishops, leaving the local parish impoverished, and this contributed to general resentment. In the Middle Ages, some monasteries also offered the "dîme" in homage to local lords in exchange for their protection (see Feudalism
) (these are called "dîmes inféodées"), but this practice was forbidden by the Lateran Council of 1179.
All religious taxes were constitutionally abolished in 1790, in the wake of the French revolution
.
, in return for use of real estate, mainly forestry, owned by the church. The remainder of church income comes from voluntary, tax-deductible donations from the faithful. These are handled by each diocese
independently.
of 1169-1172, and were specified in the papal bull
Laudabiliter
as a duty to: ...pay yearly from every house the pension of one penny to St Peter, and to keep and preserve the rights of the churches in that land whole and inviolate. However, collection
outside the Norman area of control
was sporadic.
From the English Reformation
in the 16th century, most Irish people chose to remain Roman Catholic and had by now to pay tithes valued at about 10% of an area's agricultural produce, to maintain and fund the established state church, the Anglican Church of Ireland
, to which only a small minority of the population converted. Irish Presbyterian
s and other minorities like the Quakers and Jews were in the same situation.
The collection of tithes was violently resisted in the period 1831-36, known as the Tithe War
. Thereafter, tithes were reduced and added to rents with the passing of the Tithe Commutation Act in 1836. With the disestablishment of the Church of Ireland in 1869, tithes were abolished.
(specifically the Establishment Clause
) to the US Constitution. The United States and its governmental subdivisions also exempt most churches from payment of income tax (under Section 501(c)(3) of the Internal Revenue Code
and similar state statutes, which also allows donors to claim the donations as an income tax itemized deduction
). Also, churches may be permitted exemption from other state and local taxes such as sales and property taxes, either in whole or in part. However, churches are required to withhold Federal and state income tax from their employees along with the employee's share of Social Security
and Medicare
taxes, and pay the employer's share of the latter two taxes, unless the employee is an ordained, licensed, or commissioned minister.
throughout the medieval and early modern periods for the support of local Catholic
parishes.
The tithe crossed the Atlantic with the Spanish Empire
; however, the Indians
who made up the vast majority of the population in colonial Spanish America were exempted from paying tithes on native crops such as corn and potatoes that they raised for their own subsistence. After some debate, Indians in colonial Spanish America were forced to pay tithes on their production of European agricultural products, including wheat, silk, cows, pigs, and sheep.
The tithe was abolished in several Latin America
n countries, including Mexico
, soon after independence from Spain (which started in 1810); others, including Argentina
and Peru
still collect tithes today for the support of the Catholic Church. The tithe was abolished in Spain itself in 1841.
a colloquially called church tax
(Kirchensteuer, officially called Kirchenbeitrag, i.e. church contribution) has to be paid by members of the Catholic and Protestant Church. It is levied by the churches themselves and not by the government. The obligation to pay church tax can just be evaded by an official declaration to cease church membership. The tax is calculated on the basis of personal income. It amounts to about 1.1% (Catholic church) and 1.5% (Protestant church).
levies a church tax
, on all persons declaring themselves to be Christians, of roughly 8–9% of the income tax, which is effectively (very much depending on the social and financial situation) typically between 0.2% and 1.5% of the total income. The proceeds are shared amongst Catholic, Lutheran, and other Protestant Churches. In 1933 Hitler had the entry "church tax" added to the official tax card, which meant that the tax could now be deducted by the employer like any of the other taxes.
Some believe that the church taxation system was established or started through the Concordat of 1933
signed between the Holy See and the Third Reich. This is a simple misunderstanding or misrepresentation of §13 of the Appendix (The Supplementary Protocol) of the Concordat (Schlußprotokoll, §13). The article reads: „Es besteht Einverständnis darüber, daß das Recht der Kirche, Steuern zu erheben, gewährleistet bleibt.“, (refer to External Links). In English, this translates to: It is understood that the Church retains the right to levy Church taxes, (refer to External Links). Notice that §13 states that the Church "retains the right" or, in German, "gewährleistet bleibt". The church tax (Kirchensteuer) actually traces its roots back as far as the Reichsdeputationshauptschluss of 1803. Today its legal basis is §140 of the Grundgesetz (the German "constitution") in connection with article 137 of the Weimar constitution
.
Church tax (Kirchensteuer) is compulsory in Germany for those confessing members of a particular religious group. It is deducted at the PAYE
level. The duty to pay this tax theoretically starts on the day one is christened. Anyone who wants to stop paying it has to declare in writing, at their local court of law (Amtsgericht) or registry office, that they are leaving the Church. They are then crossed off the Church registers and can no longer receive the sacraments. This process is also used by members of "free churches" (e.g. Baptists) to stop paying the church tax, from which the free churches do not benefit, in order to support their own church directly.
, in return for use of real estate, mainly forestry, owned by the church. The remainder of church income comes from voluntary, tax-deductible donations from the faithful. These are handled by each diocese
independently.
, under the Lateran treaties
of 1929 with the Holy See
, paid a monthly salary
to Catholic
clergymen. This salary was called the congrua. The eight per thousand law was created as a result of an agreement, in 1984, between the Italian Republic and the Holy See
.
Under this law Italian taxpayers are able to declare that 0.8% ('eight per thousand') of their tax
es go to a religious confession
or, alternatively, to a social assistance program run by the Italian State. This declaration is made on the IRPEF form. People are not required to declare a recipient; in that case the law stipulates that this undeclared amount be distributed among the normal recipients of such taxes in proportion to what they have already received from explicit declarations. Only the Catholic Church and the Italian State have agreed to take this undeclared portion of the tax.
The last official statement of Italian Ministry of Finance made in respect of the year 2000 singles out seven beneficiaries: the Italian State, the Catholic Church, the Waldenses, the Jewish Communities
, the Lutherans
, the Seventh-day Adventist Church
and the Assemblies of God
in Italy
.
The tax was divided up as follows:
In 2000, the Catholic Church raised almost a billion euro
s, while the Italian State received about €100 million euros.
provided that a third of the revenues of lands should be applied to paying the clergy of the reformed Church of Scotland
. In 1925 the system was recast by statute and provision was made for the standardisation of stipends at a fixed value in money. The Court of Session
acted as the Teind Court. Teinds were finally abolished by the Abolition of Feudal Tenure etc. (Scotland) Act 2000
.
, to be paid if one did belong to the Church of Sweden, which had been funneling about $500 million annually to the church. Because of change in legislation, the tax was withdrawn in year 2000. However, the Swedish government has agreed to continue collecting from individual taxpayers the annual payment that has always gone to the church. But now the tax will be an optional checkoff box on the tax return. The government will allocate the money collected to Catholic, Muslim, Jewish and other faiths as well as the Lutherans, with each taxpayer directing where his or her taxes should go.
; however, all the 26 cantons (states) financially support at least one of the three traditional denominations--Roman Catholic, Old Catholic, or Protestant--with funds collected through taxation. Each canton has its own regulations regarding the relationship between church and state. In some cantons, the church tax (up to 2.3%) is voluntary but in others an individual who chooses not to contribute to church tax may formally have to leave the church. In some cantons private companies are unable to avoid payment of the church tax.
, best known for his colossal poem The Faerie Queen, recommended that the Anglo-Norman practice of tithing be revived and implemented in the rebellious territories of Ireland
. The Anglo-Norman practice of tithing was also linked to the evolution of the juridical concept of murder; the penalties for killing a Norman were four times as great as the penalties for killing anyone else. It was presumed that any person murdered should be considered as if he were Norman, unless it could be proven otherwise. The higher communal payment of blood money (wergild) for killing a Norman bore the special designation murdrum, from which the modern English word "murder" is derived.
, Collins & Hannay, New York 1832
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...
to government. Today, tithes (or tithing) are normally voluntary and paid in cash
Money
Money is any object or record that is generally accepted as payment for goods and services and repayment of debts in a given country or socio-economic context. The main functions of money are distinguished as: a medium of exchange; a unit of account; a store of value; and, occasionally in the past,...
, cheque
Cheque
A cheque is a document/instrument See the negotiable cow—itself a fictional story—for discussions of cheques written on unusual surfaces. that orders a payment of money from a bank account...
s, or stock
Stock
The capital stock of a business entity represents the original capital paid into or invested in the business by its founders. It serves as a security for the creditors of a business since it cannot be withdrawn to the detriment of the creditors...
s, whereas historically tithes were required and paid in kind, such as agricultural products (that grown of the land, or fruit of the tree). Several European countries operate a formal process linked to the tax system allowing some churches to assess tithes.
"Tithing" also has unrelated economic and juridical senses, dating back to the Early Middle Ages
Early Middle Ages
The Early Middle Ages was the period of European history lasting from the 5th century to approximately 1000. The Early Middle Ages followed the decline of the Western Roman Empire and preceded the High Middle Ages...
. See "Tithing (country subdivision)".
Traditional Jewish law and practice has included various forms of tithing since ancient times. Traditional Jews commonly practice ma'aser kesafim (tithing 10% of their income to charity) and take challah
Challah
Challah also khale ,, berches , barkis , bergis , chałka , vánočka , zopf and kitke , is a special braided bread eaten on...
. In modern Israel, Jews continue to follow the laws of agricultural tithing, e.g., terumah
Terumah
Terumah is a Hebrew word, originally meaning lifted apart, but meaning donation in modern Hebrew. It can refer to:*Heave offerings - a type of sacrifice in the Hebrew Bible...
, ma'aser rishon, terumat ma'aser, and ma'aser sheni. In Christianity, some interpretations of Biblical teachings
Biblical law in Christianity
Christian views of the Old Covenant have been central to Christian theology and practice since the circumcision controversy in Early Christianity. There are differing views about the applicability of the Old Covenant among Christian denominations...
conclude that although tithing was practiced extensively in the Old Testament
Old Testament
The Old Testament, of which Christians hold different views, is a Christian term for the religious writings of ancient Israel held sacred and inspired by Christians which overlaps with the 24-book canon of the Masoretic Text of Judaism...
, it was never practiced or taught within the first-century Church
Christianity in the 1st century
The earliest followers of Jesus composed an apocalyptic, Jewish sect, which historians refer to as Jewish Christianity. The Apostles and others following the Great Commission's decree to spread the teachings of Jesus to "all nations," had great success spreading the religion to gentiles. Peter,...
. Instead the New Testament
New Testament
The New Testament is the second major division of the Christian biblical canon, the first such division being the much longer Old Testament....
scriptures are seen as teaching the concept of "freewill offerings" as a means of supporting the church: , . Also, some of the earliest groups sold everything they had and held the proceeds in common to be used for the furtherance of the Gospel: , . Further, contains the account of a man and wife (Ananias and Sapphira
Ananias and Sapphira
Ananias and his wife Sapphira were, according to the Acts of the Apostles, members of the Early Christian church in Jerusalem.-The story:...
) who were living in one of these groups. They sold a piece of property and donated only part of the selling price to the church but claimed to have given the whole amount and immediately fell down and died when confronted by the apostle Peter over their dishonesty.
Tithes were mentioned in councils at Tours
Tours
Tours is a city in central France, the capital of the Indre-et-Loire department.It is located on the lower reaches of the river Loire, between Orléans and the Atlantic coast. Touraine, the region around Tours, is known for its wines, the alleged perfection of its local spoken French, and for the...
in 567 and at Mâcon
Mâcon
Mâcon is a small city in central France. It is prefecture of the Saône-et-Loire department, in the region of Bourgogne, and the capital of the Mâconnais district. Mâcon is home to over 35,000 residents, called Mâconnais.-Geography:...
in 585. They were formally recognized under Pope Adrian I
Pope Adrian I
Pope Adrian was pope from February 1, 772 to December 25, 795. He was the son of Theodore, a Roman nobleman.Shortly after Adrian's accession the territory ruled by the papacy was invaded by Desiderius, king of the Lombards, and Adrian was compelled to seek the assistance of the Frankish king...
in 787.
The Esretu — the standard Babylonian one-tenth tax
Hebrew is a Semitic language, related to AkkadianAkkadian language
Akkadian is an extinct Semitic language that was spoken in ancient Mesopotamia. The earliest attested Semitic language, it used the cuneiform writing system derived ultimately from ancient Sumerian, an unrelated language isolate...
, the lingua franca
Lingua franca
A lingua franca is a language systematically used to make communication possible between people not sharing a mother tongue, in particular when it is a third language, distinct from both mother tongues.-Characteristics:"Lingua franca" is a functionally defined term, independent of the linguistic...
of that time. An Akkadian noun that Abraham was most likely familiar with given his Babylonian background was esretu, meaning "one-tenth". By the time of Abraham, this phrase was used to refer to the "one-tenth tax," or "tithe". Listed below are some specific instances of the Mesopotamian tithe, taken from The Assyrian Dictionary of the Oriental Institute of the University of Chicago, Vol. 4 "E":
[Referring to a ten per cent tax levied on garments by the local ruler:]
"the palace has taken eight garments as your tithe (on 85 garments)"
- "...eleven garments as tithe (on 112 garments)"
- "...(the sun-god) Shamash demands the tithe..."
- "four minas of silverSilverSilver is a metallic chemical element with the chemical symbol Ag and atomic number 47. A soft, white, lustrous transition metal, it has the highest electrical conductivity of any element and the highest thermal conductivity of any metal...
, the tithe of [the gods] Bel, Nabu, and Nergal..."
- "...he has paid, in addition to the tithe for Ninurta, the tax of the gardiner"
- "...the tithe of the chief accountant, he has delivered it to [the sun-god] Shamash"
- "...why do you not pay the tithe to the Lady-of-Uruk?"
- "...(a man) owes barleyBarleyBarley is a major cereal grain, a member of the grass family. It serves as a major animal fodder, as a base malt for beer and certain distilled beverages, and as a component of various health foods...
and dates as balance of the tithe of the **years three and four"
- "...the tithe of the king on barley of the town..."
- "...with regard to the elders of the city whom (the king) has **summoned to (pay) tithe..."
- "...the collector of the tithe of the country Sumundar..."
- "...(the official Ebabbar in Sippar) who is in charge of the tithe..."
Because of this standard one-tenth tax in Babylon, Abraham of the Genesis account was most likely familiar with the concept of giving up ten percent of goods as tax.
In the time of Abraham
According to the Genesis account, AbramAbraham
Abraham , whose birth name was Abram, is the eponym of the Abrahamic religions, among which are Judaism, Christianity and Islam...
, returning from a battle by the Dead Sea
Dead Sea
The Dead Sea , also called the Salt Sea, is a salt lake bordering Jordan to the east and Israel and the West Bank to the west. Its surface and shores are below sea level, the lowest elevation on the Earth's surface. The Dead Sea is deep, the deepest hypersaline lake in the world...
, was hailed by Melchizedek
Melchizedek
Melchizedek or Malki Tzedek translated as "my king righteous") is a king and priest mentioned during the Abram narrative in the 14th chapter of the Book of Genesis....
, king of Salem (Jerusalem) who was also the priest of El Elyon ("the Most High God") :
-
- 18. And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God.
- 19. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth:
- 20. And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.
-
-
- (Genesis 14:18-20, Holy Bible, King James Version)
-
-
When Melchizedek appeared and offered Abram bread and wine and blessed him in the name of God
God
God is the English name given to a singular being in theistic and deistic religions who is either the sole deity in monotheism, or a single deity in polytheism....
, tithes were exchanged. While the biblical text is not precise in naming who actually gave the tithes, most believe Abram gave the tithes to Melchizedek. The verse records, "...and he gave him a tenth of everything;" the "he" could stand for either Melchizedek or Abram, or perhaps El Elyon Himself. A reference found in expresses the tradition that Abram gave Melchizedek the tithes, and this is the belief that is held by most Christians. indicates that Abram gave a tenth of the spoils and not necessarily all of his personal wealth. Also, this was the only reference of Abram tithing. Abram had every right to keep the rest, but Abram gave it all back. He used a part to feed his army and he allowed three men to keep their share. Abram didn’t give a "full tithe" of ten per cent. Abram gave it all away!
"I will take nothing from a thread to a sandal strap, and that I will not take anything that is yours, lest you should say, ‘I have made Abram rich.’" (Gen. 14:23)
There is nothing here to indicate Abram gave a tenth of his personal possessions. Note Abram said, "I will take nothing that is yours." This shows he did not tithe his own possessions.
Later, in , Abraham's grandson Jacob
Jacob
Jacob "heel" or "leg-puller"), also later known as Israel , as described in the Hebrew Bible, the Talmud, the New Testament and the Qur'an was the third patriarch of the Hebrew people with whom God made a covenant, and ancestor of the tribes of Israel, which were named after his descendants.In the...
also made a commitment to give God back a tenth of his increase if God would fulfill certain conditions like God would be with him and will watch over him on this journey Jacob was taking and would give him food to eat and clothes to wear, so that I return safely to my father’s household (Genesis 28:20-22). There was no record of Jacob actually paid his tithe in the Bible but if he indeed had, it would have been after 20 years when he returned to his father's house.
According to the New Testament, tithes are received by priests and high priests according to . This may reflect the practice in the Second Temple period following Ezra's decree penalizing the Levites for their failure to return to Israel en masse. The Hebrew Scriptures state that there is a distinct difference between priests, the sons of Aaron, and the Levites, the rest of the sons of Levi. The sons of Aaron were appointed to be priests and the tribe of Levi were appointed to minister to the priests and help in sacred matters . The Children of Israel were commanded by God to give first-fruits of fields and flocks) and Terumah (gift offerings) to the kohanim (priests) and tithes to the Levites. (These first two offering traditions are distinct from the tithe and should not be confused, as some modern Christian revisionists do, as setting tithing/offering rules and expectations for Christian believers.) As to the tithe offerings, the Levites were commanded by God to give a tithe (a tenth) of the tithes they received to a priest.
In the time of Moses and under Mosaic law
The tithe is specifically mentioned in the Book of Leviticus, the Book of NumbersBook of Numbers
The Book of Numbers is the fourth book of the Hebrew Bible, and the fourth of five books of the Jewish Torah/Pentateuch....
and also in the Book of Deuteronomy. The tithing system was organized in a 7 year cycle, corresponding to the Shemittah cycle. Every year, Bikkurim, Terumah, Ma'aser Rishon and Terumat Ma'aser were separated from the grain, wine and oil (as regards other fruit and produce, the Biblical requirement to tithe is a source of debate). Unlike other offerings which were restricted to consumption within the tabernacle, the yearly tithe to the Levites could be consumed anywhere . On years one, two, four and five of the Shemittah cycle, God commanded the Children of Israel to take a second tithe that was to be brought to the city of Jerusalem. The owner of the produce was to separate and bring 1/10 of his finished produce to Jerusalem after separating Terumah and the first tithe, but if the family lived too far from Jerusalem, the tithe could be redeemed upon coins. Then, the Bible required the owner of the redeemed coins to spend the tithe "to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish." Implicit in the commandment was an obligation to spend the coins on items meant for human consumption. According to the Hebrew Scriptures, the second tithe could be brought to Jerusalem any time of the year and there was no specific obligation to bring the second tithe to Jerusalem for the Festival of Sukkot. The only time restriction was a commandment to remove all the tithes from one's house in the end of the third year.
The third year was called "the year of tithing" in which the Israelites set aside 10% of the increase of the land, they were to give this tithe to the Levites, strangers, orphans, and widows. These tithes were in reality more like taxes for the people of Israel and were mandatory, not optional giving. This tithe was distributed locally "within thy gates" to support the Levites and assist the poor.
The Levites, also known as the tribe of Levi
Levi
Levi/Levy was, according to the Book of Genesis, the third son of Jacob and Leah, and the founder of the Israelite Tribe of Levi ; however Peake's commentary suggests this as postdiction, an eponymous metaphor providing an aetiology of the connectedness of the tribe to others in the Israelite...
, were descendants of Levi. They were assistants to the Israelite priests (who were the children of Aaron and, therefore, a subset of the Tribe of Levi) and did not own or inherit a territorial patrimony
Property
Property is any physical or intangible entity that is owned by a person or jointly by a group of people or a legal entity like a corporation...
. Their function in society was that of temple functionaries, teachers and trusted civil servants who supervised the weights and scales and witnessed agreements. The goods donated from the other Israeli tribes were their source of sustenance. They received from "all Israel" a tithe of food or livestock for support, and in turn would set aside a tenth portion of that tithe for the Aaronic priests in Jerusalem.
In the time of the Israelite Kings
LMLK sealLMLK seal
LMLK seals were stamped on the handles of large storage jars mostly in and around Jerusalem during the reign of King Hezekiah based on several complete jars found in situ buried under a destruction layer caused by Sennacherib at Lachish...
s may represent the oldest archaeological evidence of tithing. About 10 percent of the storage jars manufactured during Hezekiah
Hezekiah
Hezekiah was the son of Ahaz and the 14th king of Judah. Edwin Thiele has concluded that his reign was between c. 715 and 686 BC. He is also one of the most prominent kings of Judah mentioned in the Hebrew Bible....
's reign (circa 700 BC) were stamped (Grena, 2004, pp. 376–8). See 2 Chronicles
Books of Chronicles
The Books of Chronicles are part of the Hebrew Bible. In the Masoretic Text, it appears as the first or last book of the Ketuvim . Chronicles largely parallels the Davidic narratives in the Books of Samuel and the Books of Kings...
29–31 for a record of this early worship reformation.
The book of Nehemiah also talks about the collection of tithes to Leviim and distribution of Terumah to the priests: . People were actually appointed to collect mandatory tithes and place them in specially designated chambers which eventually came to be known as storehouses: .
Books of the (Minor) Prophets
The book of MalachiBook of Malachi
Malachi is a book of the Hebrew Bible, the last of the twelve minor prophets and the final book of the Neviim...
has some of the most quoted Biblical verses on tithing, .
Jews, Catholic, Orthodox, and Protestant Christians who tithe, understand that no man may outdo God in the act of charity
Charity (virtue)
In Christian theology charity, or love , means an unlimited loving-kindness toward all others.The term should not be confused with the more restricted modern use of the word charity to mean benevolent giving.- Caritas: altruistic love :...
. These verses talk about the supposed cause and effect of tithing. If one gives to God, they are to be blessed, where if one refuses to give they will be cursed. They also refer back to the storehouses mentioned in :
- 8 Will man rob God? Yet you are robbing me. But you say, ‘How are we robbing thee?’ In your tithes and offerings.
- 9 You are cursed with a curse, for you are robbing me; the whole nation of you.
- 10 Bring the full tithes into the storehouse, that there may be food in my house; and thereby put me to the test, says the of hosts, if I will not open the windows of heaven for you and pour down for you an overflowing blessing.
- 11 I will rebuke the devourer for you, so that it will not destroy the fruits of your soil; and your vine in the field shall not fail to bear, says the of hosts.
- 12 Then all nations will call you blessed, for you will be a land of delight, says the of hosts.
- Revised Standard Edition
The Book of Tobit
Book of Tobit
The Book of Tobit is a book of scripture that is part of the Catholic and Orthodox biblical canon, pronounced canonical by the Council of Carthage of 397 and confirmed for Roman Catholics by the Council of Trent...
(1:6–8) provides an example of all three classes of tithes practiced during the Babylonia
Babylonia
Babylonia was an ancient cultural region in central-southern Mesopotamia , with Babylon as its capital. Babylonia emerged as a major power when Hammurabi Babylonia was an ancient cultural region in central-southern Mesopotamia (present-day Iraq), with Babylon as its capital. Babylonia emerged as...
n exile:
In Judaism
Orthodox Jews continue to follow the laws of Terumah and Ma'aser as well as the custom of tithing 10% of one's earnings to charity (ma'aser kesafim). Due to doubts concerning the status of persons claiming to be Kohanim or Levi'im arising after severe Roman/Christian persecutions and exile, the Hebrew Bible tithe of 10% for the Levites, and "tithe of the tithe" (Nehemiah 10:38) of 10% of 10% (1%) for the priests are dealt with in accordance with Jewish Law. However the Mishnah and Talmud contain analysis of the first titheMaaser Rishon
The first tithe is a positive commandment in the Torah requiring the giving of one tenth of agricultural produce, after the giving of the standard terumah, to the Kohen...
, second tithe
Maaser Sheni
The second tithe is a tithe mentioned in the Hebrew Bible and continued in Orthodox Judaism. It is distinguished from the first tithe , the poor tithe, and the terumat ma'aser...
and poor tithe
Maaser Ani
The poor tithe reflects an obligation to set aside one tenth of produce grown in the third and sixth years of the seven-year sabbatical year agricultural cycle for the poor, in the days of the Temple in Jerusalem....
.
New Testament
According to CatholicCatholic
The word catholic comes from the Greek phrase , meaning "on the whole," "according to the whole" or "in general", and is a combination of the Greek words meaning "about" and meaning "whole"...
s, as those who serve at the altar should live by the altar, it became necessary for provision of some kind to be made for the sacred ministers.
In the beginning this was supplied by the spontaneous offerings of the faithful. In the course of time, however, as the Church expanded and various institutions arose, it became necessary to make laws which would ensure the proper and permanent support of the clergy.
Many Christians (both Catholic and Protestant) support their churches and pastors with monetary contributions of one sort or another. Frequently these monetary contributions are called tithes whether or not they actually represent ten percent of anything. Some claim that as tithing was an ingrained Jewish custom by the time of Jesus
Jesus
Jesus of Nazareth , commonly referred to as Jesus Christ or simply as Jesus or Christ, is the central figure of Christianity...
, no specific command to tithe per se is found in the New Testament
New Testament
The New Testament is the second major division of the Christian biblical canon, the first such division being the much longer Old Testament....
. However, this view overlooks the fact that Israel's tithes were of an agricultural nature, not financial. According to Strong's Concordance
Strong's Concordance
Strong's Exhaustive Concordance of the Bible, generally known as Strong's Concordance, is a concordance of the King James Bible that was constructed under the direction of Dr. James Strong and first published in 1890. Dr. Strong was Professor of exegetical theology at Drew Theological Seminary at...
, there are four references to tithing in the New Testament.
For Catholics, the payment of tithes was adopted from the Old Law
Biblical law in Christianity
Christian views of the Old Covenant have been central to Christian theology and practice since the circumcision controversy in Early Christianity. There are differing views about the applicability of the Old Covenant among Christian denominations...
, and early writers speak of it as a divine ordinance
Divine law
Divine law is any law that in the opinion of believers, comes directly from the will of God . Like natural law it is independent of the will of man, who cannot change it. However it may be revealed or not, so it may change in human perception in time through new revelation...
and an obligation of conscience, rather than any direct command by Jesus Christ.
Some Protestant denominations cite as support for tithing.
- Away with you, you pettifogging Pharisee lawyers! You give to God a tenth of herbs, like mint, dill, and cumin, but the important duties of the Law — judgement, mercy, honesty — you have neglected. Yet these you ought to have performed, without neglecting the others.)
and its parallel Luke 11:42
- Woe to you, Pharisees! You tithe mint and rue and every edible herb but disregard justice and the love of God. These were rather the things one should practice, without neglecting the others.).
Because of Jesus' specific mention of the tithe in this passage, those who support the tithe believe that he gave his endorsement to the practice of tithing in general. Some scholars disagree, however, pointing out that Jesus was simply obeying Mosaic law as an obedient Jew and telling Pharisees they ought to have tithed as they claimed they were living under that law. Also tithing is not the primary subject in these 2 passages and Jesus considered tithing to be a less central aspect of the law.
The final mention of tithing in the New Testament is . This refers back to the tithe Abram paid to Melchizedek
Melchizedek
Melchizedek or Malki Tzedek translated as "my king righteous") is a king and priest mentioned during the Abram narrative in the 14th chapter of the Book of Genesis....
.
Most New Testament discussion promotes giving and does not mention tithing. talks about giving cheerfully; encourages giving what you can afford; discusses giving weekly (although this is a saved amount for Jerusalem); exhorts supporting the financial needs of Christian workers; promotes feeding the hungry wherever they may be; and states that pure religion is to help widows and orphans.
Tithing in the Middle Ages
Farmers had to offer a tenth of their harvest, while craftsmen had to offer a tenth of their production.In Europe, special barns were built in villages order to store the tithe (tithe barn
Tithe barn
A tithe barn was a type of barn used in much of northern Europe in the Middle Ages for storing the tithes - a tenth of the farm's produce which had to be given to the church....
, in German Zehntscheunen). The priest or the collector (decimator) collected the tithe, though usually tithers delivered their tithe to a collection point themselves. Villages or homesteads were documented as owing tithe. A requirement to tithe was usually acquired by purchase, donation to the church, or when the settlement was founded.
The Ebstorf Abbey in the Lüneburger Heathlands, for example, was owed tithe from over 60 villages.
In the Middle Ages the tithe from the Old Testament was expanded, through a differentiation between a Great Tithe and a Little Tithe.
- The Great Tithe was analogous to the tithe in the Bible where one had to tithe on grain and large farm animals.
- The Little Tithe added fruits of the field: kitchen herbs, fruit, vegetables and small farm animals. Exactly what was tithable varied from place to place.
In 1188 A.D. an obligatory tithe called the Saladin tithe
Saladin tithe
The Saladin tithe, or the Aid of 1188, was a tax, or more specifically a tallage, levied in England and to some extent in France in 1188, in response to the capture of Jerusalem by Saladin in 1187.-Background:...
was instituted throughout England and portions of France to raise money for the Third Crusade
Third Crusade
The Third Crusade , also known as the Kings' Crusade, was an attempt by European leaders to reconquer the Holy Land from Saladin...
. This was in response to the capture of Jerusalem by Saladin the year prior in 1187 A.D.
Other tithes appeared that varied from location to location:
- Wine tithe (also called the wet tithe) upon wine cellars
- Hay tithe upon harvest hay
- Wood tithe upon cut wood
- Meat or blood tithe upon slaughtered animals or animal products such as eggs and milk
- Cleared-land tithe upon land that had been newly cleared for farming
After the Reformation
Protestant Reformation
The Protestant Reformation was a 16th-century split within Western Christianity initiated by Martin Luther, John Calvin and other early Protestants. The efforts of the self-described "reformers", who objected to the doctrines, rituals and ecclesiastical structure of the Roman Catholic Church, led...
the tithe was increasingly taken over from the church by the state. In countries such as Germany and Switzerland, this remained the case until the 19th century, when the tithe was abolished. In England, church tithes remained until the 19th century and in some cases to this day voluntary tithes are paid by the devout. In some cases the abolition of the tithe was accompanied by a one-time tax upon the farmers. This led many farmers into debt.
Christian practice today
In recent years, tithing has been taught in Christian circles as a form of stewardship that God requires of Christians. The primary argument is that God has never formally "abolished" the tithe, and thus Christians should pay the tithe (traditionally calculated at 10% of income, but in practice the percentage can be lower than 10%), although at the Council of JerusalemCouncil of Jerusalem
The Council of Jerusalem is a name applied by historians and theologians to an Early Christian council that was held in Jerusalem and dated to around the year 50. It is considered by Catholics and Orthodox to be a prototype and forerunner of the later Ecumenical Councils...
the Apostles did not include it in the letter to the Gentile believers and some Christians believe that Old Covenant laws have been abrogated
Abrogation of Old Covenant laws
While many Christian theology systems reflect the view that at least some Mosaic laws have been set aside under the New Covenant, there are some theology systems that view the entire Mosaic or Old Covenant as abrogated in that all of the Mosaic laws are set aside for the Law of Christ...
, that is to say, nullified, or superseded
Supersessionism
Supersessionism is a term for the dominant Christian view of the Old Covenant, also called fulfillment theology and replacement theology, though the latter term is disputed...
by the New Covenant
New Covenant
The New Covenant is a concept originally derived from the Hebrew Bible. The term "New Covenant" is used in the Bible to refer to an epochal relationship of restoration and peace following a period of trial and judgment...
of Grace
Grace (Christianity)
In Christian theology, grace is God’s gift of God’s self to humankind. It is understood by Christians to be a spontaneous gift from God to man - "generous, free and totally unexpected and undeserved" - that takes the form of divine favour, love and clemency. It is an attribute of God that is most...
. The tithe is usually given to the local congregation, though some teach that a part of the tithe can go to other Christian ministries, so long as total giving is at least 10 percent. Some conservative Christians make statements that strongly imply that God will ensure that those who tithe receive raises or other material blessings that will at least make up for the amount of money they donate to the Church, and showcase the testimonies of church members who received raises at work, rebates on purchases, or other evidence of what they see as God's provision - these Christians stop short of overtly promising that their flocks will receive these same blessings if they tithe, however. Some holding to prosperity theology
Prosperity theology
Prosperity theology or gospel is a Christian religious belief whose proponents claim the Bible teaches that financial blessing is the will of God for Christians. Most teachers of prosperity theology maintain that a combination of faith, positive speech, and donations to Christian ministries will...
doctrines go even further, teaching that God will bless those who tithe and curse those who do not. When Christians who tithe lose their jobs or suffer financial setbacks, advocates of tithing often blame their misfortune on lack of faith, un-confessed sin, or other moral failures on the part of the financially-challenged individuals.
Some scholars cite that since the account of Abram giving tithe to the high priest occurred before the law was given to Moses at the Biblical Mount Sinai
Biblical Mount Sinai
The Biblical Mount Sinai is the mountain at which the Book of Exodus states that the Ten Commandments were given to Moses by God...
, the tithe does not fit into Mosaic Law and therefore is irrelevant today.
Proponents (see Biblical law in Christianity#Torah Submissive view) argue that one cannot throw out the Law in the name of "fulfillment" because that also would cause the argument that Christians are no longer obligated to live a holy lifestyle according to the Ten Commandments, which scholars agree is not the intention of Jesus' teachings that He came to "fulfill" the Law. See also Expounding of the Law
Expounding of the Law
The Expounding of the Law is a highly structured part of the Sermon on the Mount in the New Testament...
and Antinomianism
Antinomianism
Antinomianism is defined as holding that, under the gospel dispensation of grace, moral law is of no use or obligation because faith alone is necessary to salvation....
.
Because the New Testament explicitly directs Christians to give voluntarily as each person has determined in their hearts (2 Corinthians 9:7) and condemns those who make a show of their donations to organized religion (Mark 12:41-44, Matt. 6:3), the arguments for tithing as a Biblical practice seem to violate the basic principles of Biblical interpretation used by most conservative Protestants. These Christians usually stress the plain meaning of the text, and regard the New Testament above the Old Testament as the authoritative word of God
Supersessionism
Supersessionism is a term for the dominant Christian view of the Old Covenant, also called fulfillment theology and replacement theology, though the latter term is disputed...
. One reason why the practice is so vigorously promoted by conservative Protestant leaders, aside from the financial benefits of tithing for their institutions, may be that people who tithe or make other large sacrifices for the Church gain a positive reputation for their devotion. Christians may also feel that they've earned God's favor through their sacrifice. Opponents of tithing note that the Bible explicitly condemns making public sacrifices as a means of enhancing one's reputation (Matt. 6:3), so the public testimonies of tithing advocates actually run the risk of being sin. (Galatians 5:4)
A minister created a program called 4T—Tithing of Time, Talent, and Treasure, which is used in many Unity Church
Unity Church
Unity, known informally as Unity Church, is a religious movement within the wider New Thought movement and is best known to many through its Daily Word devotional publication...
es.
Tithing is commonly taught in conservative Protestant denominations such as the Southern Baptist Convention, Free Methodists, Baptist General Conference, the Seventh-day Adventist Church, Assemblies of God, and most Pentecostal groups and independent fundamentalists, as well as among Mormon groups like The Church of Jesus Christ of Latter-day Saints and the related Community of Christ
Community of Christ
The Community of Christ, known from 1872 to 2001 as the Reorganized Church of Jesus Christ of Latter Day Saints , is an American-based international Christian church established in April 1830 that claims as its mission "to proclaim Jesus Christ and promote communities of joy, hope, love, and peace"...
denomination (which encourages a modified form of tithe). Despite the emphasis placed on tithing by the leaders of these and other denominations, the practice is seldom observed by the laity. According to surveys conducted in 2002 by the Barna Group, only three percent of American adults donated 10 percent or more of their income to churches. Only six percent of those who self-identified as born-again Christians tithed. Barna noted the softer American economy at the end of the booming 1990s, and the 9-11 attacks as a cause for the waning practice.
Some Christians see tithing simply as a way of supporting the church(es) they attend, rather than as a religious duty. They may treat the practice as similar to the other donations they make to nonprofit organizations. This approach to tithing is sometimes encouraged by religious leaders who speak about how the tithes are used by the church (for example, for building repairs, feeding programs, etc.).
Islam
ZakatZakat
Zakāt , one of the Five Pillars of Islam, is the giving of a fixed portion of one's wealth to charity, generally to the poor and needy.-History:Zakat, a practice initiated by Muhammed himself, has played an important role throughout Islamic history...
( zækæːh, sometimes "Zakāt") or "alms giving", one of the Five Pillars of Islam
Five Pillars of Islam
The Pillars of Islam are basic concepts and duties for accepting the religion for the Muslims.The Shi'i and Sunni both agree on the essential details for the performance of these acts, but the Shi'a do not refer to them by the same name .-Pillars of Shia:According to Shia Islam, the...
, is the giving of a small percentage of one's income to charity
Charity (practice)
The practice of charity means the voluntary giving of help to those in need who are not related to the giver.- Etymology :The word "charity" entered the English language through the Old French word "charité" which was derived from the Latin "caritas".Originally in Latin the word caritas meant...
. It serves principally as the welfare contribution to poor and deprived Muslims, although others may have a rightful share. It is the duty of an Islamic state not just to collect zakat but to distribute it fairly as well.
Another mechanism for voluntary charity and support for religious organization in the Islamic States (in the old days) was to take one-tenth of the income or product, which is called ushar (1/10th in Arabic) and give it to a Mosque. To date this ushar strictly goes to the local mosques in Islamic countries, such as Afghanistan and the most qualified person for the ushar is considered to be the Imam and his students (Talib). In most villages the Imam gets the ushar from the landowners and sometimes it amounts to large sum of money. In other words, the idea of ushar in Islam is a direct continuation of the Judaeo-Christian idea of tethi or 1/10th. In fact, during the Taliban rule in Afghanistan, the government (who also considered themselves as protector of the state as well as religious students) collected the ushar from the people in villages and towns, thus reviving an old tradition of alms giving in the Islamic States of the past.
Zakat is payable on three kinds of assets: wealth, production, and animals. The more well-known zakat on wealth is 2.5% of accumulated wealth, beyond one's personal needs. Production (agricultural, industrial, renting, etc.), is subject to a 10% or 5% zakat (also known as Usher, or "one-tenth"), using the rule that if both labor and capital are involved, 5% rate is applied, if only one of the two are used for production, then the rate is 10%. For any earnings, that require neither labor nor capital, like finding underground treasure, the rate is 20%. The rules for zakat on animal holdings are specified by the type of animal group and tend to be fairly detailed. (Source: The book Meezan, by Javed Ahmed Ghamidi, published by Al-Mawrid, 2002, Lahore, Pakistan)
Muslims fulfill this religious obligation by giving a fixed percentage of their surplus wealth. Zakat has been paired with such a high sense of righteousness that it is often placed on the same level of importance as performing the five-daily repetitive ritualised prayer (salat
Salat
Salah is the practice of formal prayer in Islam. Its importance for Muslims is indicated by its status as one of the Five Pillars of Sunni Islam, of the Ten Practices of the Religion of Twelver Islam and of the 7 pillars of Musta'lī Ismailis...
). Muslims see this process also as a way of purifying themselves from their greed and selfishness and also safeguarding future business. In addition, Zakat purifies the person who receives it because it saves him from the humiliation of begging and prevents him from envying the rich. Because it holds such a high level of importance the "punishment" for not paying when able is very severe. In the 2nd edition of the Encyclopaedia of Islam it states, "...the prayers of those who do not pay zakat will not be accepted". This is because without Zakat a tremendous hardship is placed on the poor which otherwise would not be there. Besides the fear of their prayers not getting heard, those who are able should be practicing this third pillar of Islam because the Koran states that this is what believers should do.
Sikhism
In SikhismSikhism
Sikhism is a monotheistic religion founded during the 15th century in the Punjab region, by Guru Nanak Dev and continued to progress with ten successive Sikh Gurus . It is the fifth-largest organized religion in the world and one of the fastest-growing...
, dasvand literally means a tenth part and refers the act of donating ten percent of one's harvest, both financial and in the form of time and service such as seva
Selfless Service
Selfless service is a commonly used term to denote a service which is performed without any expectation of result or award for the person performing it.-Religious significance:...
to the Gurdwara
Gurdwara
A Gurdwara , meaning the Gateway to the Guru, is the place of worship for Sikhs, the followers of Sikhism. A Gurdwara can be identified from a distance by tall flagpoles bearing the Nishan Sahib ....
and anywhere else. It falls into Guru Nanak Dev
Guru Nanak Dev
Guru Nanak was the founder of the religion of Sikhism and the first of the ten Sikh Gurus. The Sikhs believe that all subsequent Gurus possessed Guru Nanak’s divinity and religious authority, and were named "Nanak" in the line of succession.-Early life:Guru Nanak was born on 15 April 1469, now...
's concept of kirat karo. This was done during the time of Guru Arjan Dev
Guru Arjan Dev
Guru Arjan Dev Ji was the fifth of the Ten Gurus of Sikhism. He was born in Goindval, Punjab, India, the youngest son of Guru Ram Das and Bibi Bhani, the daughter of Guru Amar Das. He became the Guru of the Sikhs on 1 September 1581 after the death of his father Guru Ram Das. Guru Arjan died in...
and many Sikhs still do it up to this day. The concept of dasvandh was implicit in Guru Nanak’s own line: “ghali khai kichhu hathhu dei, Nanak rahu pachhanahi sei—He alone, O Nanak, knoweth the way who eats out of what he earneth by his honest labour and yet shareth part of it with others” (GG, 1245). The idea of sharing and giving was nourished by the institutions of sangat
Sangat (term)
Sangat is a Sikh term with its origin in the Sanskrit word 'sangh', which means company, fellowship and association. In Sikh vocabulary, the word has a special connotation. It stands for the body of men and women who meet religiously, especially in the presence of the Guru Granth Sahib...
(holy assembly) and langar (community kitchen) the Guru
Guru
A guru is one who is regarded as having great knowledge, wisdom, and authority in a certain area, and who uses it to guide others . Other forms of manifestation of this principle can include parents, school teachers, non-human objects and even one's own intellectual discipline, if the...
had established.
In the time of Guru Amar Das
Guru Amar Das
Guru Amar Das was the third of the Ten Gurus of Sikhism and was given the title of Sikh Guru on 26 March 1552.-His life:...
, Nanak III, a formal structure for channelizing Sikh religious giving was evolved. He set up 22 manji
Manji
Manji or mangi may refer to:*The Japanese name of the 卍 character , see swastika/sauwastika* Manji , a Japanese era name* A type of sai, a traditional Okinawan weapon* A kind of chiefship found among the Chaga tribe of Tanzania...
s or districts in different parts of the country. Each of these "manji's" was placed under the charge of a pious Sikh (both male and female) who, besides preaching Guru Nanak’s word, looked after the sangat
Sangat (term)
Sangat is a Sikh term with its origin in the Sanskrit word 'sangh', which means company, fellowship and association. In Sikh vocabulary, the word has a special connotation. It stands for the body of men and women who meet religiously, especially in the presence of the Guru Granth Sahib...
s within his/her jurisdiction and transmitted the disciple’s offerings to the Guru
Guru
A guru is one who is regarded as having great knowledge, wisdom, and authority in a certain area, and who uses it to guide others . Other forms of manifestation of this principle can include parents, school teachers, non-human objects and even one's own intellectual discipline, if the...
. As the digging of the sacred pool at Amritsar
Amritsar
Amritsar is a city in the northern part of India and is the administrative headquarters of Amritsar district in the state of Punjab, India. The 2001 Indian census reported the population of the city to be over 1,500,000, with that of the entire district numbering 3,695,077...
, and the erection in the middle of it of the shrine, Harimander, began under Guru Ram Das
Guru Ram Das
Guru Ram Das was the fourth of the Ten Gurus of Sikhism and was given the title of Sikh Guru on 30 August 1574.-Early life:Ram Das was born in Lahore, Punjab on 24 September 1534[1] to a Sodhi family of the Khatri clan. His father was Hari Das and his mother Anup Devi. His wife was Bibi Bhani,...
resulting in a large amount of expenditure, the Sikhs were encouraged to set aside a minimum of ten per cent (dasvandh) of their income for the common cause and the concept of Guru Ki Golak "Guru's treasury" was coined. Masands, i.e. ministers and the tithe-collectors, were appointed to collect "kar bhet" (sewa offerings) and dasvandh from the Sikhs in the area they were assigned to, and pass these on to the Guru
Sikh Gurus
The Sikh Gurus established Sikhism from over the centuries beginning in the year 1469. Sikhism was founded by the first guru, Guru Nanak, and subsequently, all in order were referred to as "Nanak", and as "Lights", making their teachings in the holy scriptures, equivalent...
.
The custom of dasvandh is found in documents called rahitnamas, manuals of Sikh conduct, written during the lifetime of Guru Gobind Singh
Guru Gobind Singh
Guru Gobind Singh is the tenth and last Sikh guru in a sacred lineage of ten Sikh gurus. Born in Patna, Bihar in India, he was also a warrior, poet and philosopher. He succeeded his father Guru Tegh Bahadur as the leader of Sikhs at a young age of nine...
or soon after. For example, Bhai Nand Lal’s Tankhahnama records these words of Gobind Singh
Gobind Singh
Gobind Singh VC was an Indian soldier, and recipient of the Victoria Cross, the highest Commonwealth award for gallantry "in the face of the enemy", during the First World War....
: “Hear ye Nand Lal, one who does not give dasvandh and, telling lies, misappropriates it, is not at all to be trusted.” The tradition has been kept alive by chosen Sikhs who to this day scrupulously fulfil this injunction. The institution itself serves as a means for the individual to practice personal piety as well as to participate in the ongoing history of the community, the Guru Panth
Panth
Panthan is the term used for several religious traditions in India.A panth is founded by a guru or an acharya, and is often led by scholars or senior practitioners of the tradition.Some of the major panthas in India are:...
("Guru's path").
England
The right to receive tithes was granted to the English churches by King EthelwulfEthelwulf of Wessex
Æthelwulf, also spelled Aethelwulf or Ethelwulf; Old English: Æþelwulf, meaning 'Noble Wolf', was King of Wessex from 839 until his death in 858. He is the only son who can indisputably be accredited to King Egbert of Wessex. He conquered the kingdom of Kent on behalf of his father in 825, and was...
in 855. The Saladin tithe
Saladin tithe
The Saladin tithe, or the Aid of 1188, was a tax, or more specifically a tallage, levied in England and to some extent in France in 1188, in response to the capture of Jerusalem by Saladin in 1187.-Background:...
was a royal tax, but assessed using ecclesiastical boundaries, in 1188. Tithes were given legal force by the Statute of Westminster
Statute of Westminster 1285
The Statute of Westminster of 1285, like the Statute of Westminster 1275, is a code in itself, and contains the famous clause De donis conditionalibus , one of the fundamental institutes of the medieval land law of England...
of 1285. The Dissolution of the Monasteries
Dissolution of the Monasteries
The Dissolution of the Monasteries, sometimes referred to as the Suppression of the Monasteries, was the set of administrative and legal processes between 1536 and 1541 by which Henry VIII disbanded monasteries, priories, convents and friaries in England, Wales and Ireland; appropriated their...
led to the transfer of many tithe rights from the Church to secular landowners and the Crown. Adam Smith
Adam Smith
Adam Smith was a Scottish social philosopher and a pioneer of political economy. One of the key figures of the Scottish Enlightenment, Smith is the author of The Theory of Moral Sentiments and An Inquiry into the Nature and Causes of the Wealth of Nations...
criticized the system in The Wealth of Nations
The Wealth of Nations
An Inquiry into the Nature and Causes of the Wealth of Nations, generally referred to by its shortened title The Wealth of Nations, is the magnum opus of the Scottish economist and moral philosopher Adam Smith...
(1776), arguing that a fixed rent would encourage peasants to farm more efficiently.
See below for a fuller description and history, until the reforms of the 19th century, written by Sir William Blackstone and edited by other learned lawyers of the period.
The system ended with the Tithe Commutation Act 1836
Tithe Commutation Act 1836
The Tithe Commutation Act of 1836 was an Act of the Parliament of the United Kingdom with the long title "An Act for the Commutation of Tithes in England and Wales". It replaced the ancient system of payment of tithes in kind with monetary payments...
, which replaced tithes with a rent charge decided by a Tithe Commission. The records of land ownership, or Tithe Files, made by the Commission are now a valuable resource for historians.
At first this commutation reduced problems to the ultimate payers by folding tithes in with rents (however, it could cause transitional money supply problems by raising the transaction demand for money). Later the decline of large landowners led tenants
Leasehold estate
A leasehold estate is an ownership of a temporary right to land or property in which a lessee or a tenant holds rights of real property by some form of title from a lessor or landlord....
to become freeholders and again have to pay directly; this also led to renewed objections of principle by non-Anglicans.
The rent charges paid to landowners were converted by the Tithe Commutation Act to annuities paid to the state through the Tithe Redemption Commission. The payments were transferred in 1960 to the Board of Inland Revenue
Inland Revenue
The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty...
, and finally terminated by the Finance Act 1977.
Tithe redemption
The Tithe Acts of 1936 and 1951 established the compulsory redemption of English tithes by the state where the annual amounts payable were less than £1, so abolishing the bureaucracy and costs of collecting small sums of money.France
In FranceFrance
The French Republic , The French Republic , The French Republic , (commonly known as France , is a unitary semi-presidential republic in Western Europe with several overseas territories and islands located on other continents and in the Indian, Pacific, and Atlantic oceans. Metropolitan France...
, the tithes—called "la dîme" -- were a land tax. Originally a voluntary tax, in 1585 the "dîme" became mandatory. In principle, unlike the taille
Taille
The taille was a direct land tax on the French peasantry and non-nobles in Ancien Régime France. The tax was imposed on each household and based on how much land it held.-History:Originally only an "exceptional" tax The taille was a direct land tax on the French peasantry and non-nobles in Ancien...
, the "dîme" was levied on both noble and non-noble lands. The dîme was divided into a number of types, including the "grosses dîmes" (grains, wine, hay), "menues" or "vertes dîmes" (vegetables, poultry), "dîmes de charnage" (veal, lamb, pork). Although the term "dîme" comes from the Latin decima [pars] ("one tenth", with the same origin as that of the U.S. coin, the dime
Dime (United States coin)
The dime is a coin 10 cents, one tenth of a United States dollar, labeled formally as "one dime". The denomination was first authorized by the Coinage Act of 1792. The dime is the smallest in diameter and is the thinnest of all U.S...
), the "dîme" rarely reached this percentage and (on the whole) it was closer to 1/13th of the agricultural production.
The "dîme" was originally meant to support the local parish, but by the 16th century many "dîmes" went directly to distant abbeys, monasteries, and bishops, leaving the local parish impoverished, and this contributed to general resentment. In the Middle Ages, some monasteries also offered the "dîme" in homage to local lords in exchange for their protection (see Feudalism
Feudalism
Feudalism was a set of legal and military customs in medieval Europe that flourished between the 9th and 15th centuries, which, broadly defined, was a system for ordering society around relationships derived from the holding of land in exchange for service or labour.Although derived from the...
) (these are called "dîmes inféodées"), but this practice was forbidden by the Lateran Council of 1179.
All religious taxes were constitutionally abolished in 1790, in the wake of the French revolution
French Revolution
The French Revolution , sometimes distinguished as the 'Great French Revolution' , was a period of radical social and political upheaval in France and Europe. The absolute monarchy that had ruled France for centuries collapsed in three years...
.
Greece
There has never been a church tax or mandatory tithe on Greek citizens. The state pays the salaries of the clergy of the established Church of GreeceChurch of Greece
The Church of Greece , part of the wider Greek Orthodox Church, is one of the autocephalous churches which make up the communion of Orthodox Christianity...
, in return for use of real estate, mainly forestry, owned by the church. The remainder of church income comes from voluntary, tax-deductible donations from the faithful. These are handled by each diocese
Diocese
A diocese is the district or see under the supervision of a bishop. It is divided into parishes.An archdiocese is more significant than a diocese. An archdiocese is presided over by an archbishop whose see may have or had importance due to size or historical significance...
independently.
Ireland
Tithes were introduced after the Norman conquestNorman Invasion of Ireland
The Norman invasion of Ireland was a two-stage process, which began on 1 May 1169 when a force of loosely associated Norman knights landed near Bannow, County Wexford...
of 1169-1172, and were specified in the papal bull
Papal bull
A Papal bull is a particular type of letters patent or charter issued by a Pope of the Catholic Church. It is named after the bulla that was appended to the end in order to authenticate it....
Laudabiliter
Laudabiliter
Laudabiliter was a papal bull issued in 1155 by Adrian IV, the only Englishman to serve as Pope, giving the Angevin King Henry II of England the right to assume control over Ireland and apply the Gregorian Reforms in the Irish church...
as a duty to: ...pay yearly from every house the pension of one penny to St Peter, and to keep and preserve the rights of the churches in that land whole and inviolate. However, collection
Erenagh
The medieval Irish office of Erenagh was responsible for receiving parish revenue from tithes and rents, building and maintaining church property and overseeing the termon lands that generated parish income. Thus he had a prebendary role...
outside the Norman area of control
The Pale
The Pale or the English Pale , was the part of Ireland that was directly under the control of the English government in the late Middle Ages. It had reduced by the late 15th century to an area along the east coast stretching from Dalkey, south of Dublin, to the garrison town of Dundalk...
was sporadic.
From the English Reformation
English Reformation
The English Reformation was the series of events in 16th-century England by which the Church of England broke away from the authority of the Pope and the Roman Catholic Church....
in the 16th century, most Irish people chose to remain Roman Catholic and had by now to pay tithes valued at about 10% of an area's agricultural produce, to maintain and fund the established state church, the Anglican Church of Ireland
Church of Ireland
The Church of Ireland is an autonomous province of the Anglican Communion. The church operates in all parts of Ireland and is the second largest religious body on the island after the Roman Catholic Church...
, to which only a small minority of the population converted. Irish Presbyterian
Presbyterian Church in Ireland
The Presbyterian Church in Ireland , is the largest Presbyterian denomination in Ireland, and the largest Protestant denomination in Northern Ireland...
s and other minorities like the Quakers and Jews were in the same situation.
The collection of tithes was violently resisted in the period 1831-36, known as the Tithe War
Tithe War
The Tithe War was a campaign of nonviolent civil disobedience, punctuated by sporadic violent episodes, in Ireland between 1830-36 in reaction to the enforcement of Tithes on subsistence farmers and others for the upkeep of the established state church - the Church of Ireland...
. Thereafter, tithes were reduced and added to rents with the passing of the Tithe Commutation Act in 1836. With the disestablishment of the Church of Ireland in 1869, tithes were abolished.
United States
While the federal government has never collected a church tax or mandatory tithe on its citizens, states collected a tithe into the early 19th century. Today, such a tax is prohibited by the First AmendmentFirst Amendment to the United States Constitution
The First Amendment to the United States Constitution is part of the Bill of Rights. The amendment prohibits the making of any law respecting an establishment of religion, impeding the free exercise of religion, abridging the freedom of speech, infringing on the freedom of the press, interfering...
(specifically the Establishment Clause
Establishment Clause of the First Amendment
The Establishment Clause is the first of several pronouncements in the First Amendment to the United States Constitution, stating, Together with the Free Exercise Clause The Establishment Clause is the first of several pronouncements in the First Amendment to the United States Constitution,...
) to the US Constitution. The United States and its governmental subdivisions also exempt most churches from payment of income tax (under Section 501(c)(3) of the Internal Revenue Code
Internal Revenue Code
The Internal Revenue Code is the domestic portion of Federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code...
and similar state statutes, which also allows donors to claim the donations as an income tax itemized deduction
Itemized deduction
An itemized deduction is an eligible expense that individual taxpayers in the United States can report on their federal income tax returns in order to decrease their taxable income....
). Also, churches may be permitted exemption from other state and local taxes such as sales and property taxes, either in whole or in part. However, churches are required to withhold Federal and state income tax from their employees along with the employee's share of Social Security
Social Security (United States)
In the United States, Social Security refers to the federal Old-Age, Survivors, and Disability Insurance program.The original Social Security Act and the current version of the Act, as amended encompass several social welfare and social insurance programs...
and Medicare
Medicare (United States)
Medicare is a social insurance program administered by the United States government, providing health insurance coverage to people who are aged 65 and over; to those who are under 65 and are permanently physically disabled or who have a congenital physical disability; or to those who meet other...
taxes, and pay the employer's share of the latter two taxes, unless the employee is an ordained, licensed, or commissioned minister.
Religious organizations
Actual collection procedures vary from church to church, from the common, strictly voluntary practice of "passing the plate" in Catholic and mainline Protestant churches, to formal, church-mediated tithing in some conservative Protestant churches (as well as LDS Church), to membership fees as practiced in many Jewish congregations. There is no government involvement in church collections (though some contributions are considered tax-exempt as charity donations), but because of less-strict income and tax reporting requirements for religious groups, some churches have been placed under legal and media scrutiny for their spending habits.Spain and Latin America
Both the tithe (diezmo), a tax of 10% on all agricultural production, and "first fruits" (primicias), an additional harvest tax, were collected in SpainSpain
Spain , officially the Kingdom of Spain languages]] under the European Charter for Regional or Minority Languages. In each of these, Spain's official name is as follows:;;;;;;), is a country and member state of the European Union located in southwestern Europe on the Iberian Peninsula...
throughout the medieval and early modern periods for the support of local Catholic
Catholic
The word catholic comes from the Greek phrase , meaning "on the whole," "according to the whole" or "in general", and is a combination of the Greek words meaning "about" and meaning "whole"...
parishes.
The tithe crossed the Atlantic with the Spanish Empire
Spanish Empire
The Spanish Empire comprised territories and colonies administered directly by Spain in Europe, in America, Africa, Asia and Oceania. It originated during the Age of Exploration and was therefore one of the first global empires. At the time of Habsburgs, Spain reached the peak of its world power....
; however, the Indians
Indigenous peoples of the Americas
The indigenous peoples of the Americas are the pre-Columbian inhabitants of North and South America, their descendants and other ethnic groups who are identified with those peoples. Indigenous peoples are known in Canada as Aboriginal peoples, and in the United States as Native Americans...
who made up the vast majority of the population in colonial Spanish America were exempted from paying tithes on native crops such as corn and potatoes that they raised for their own subsistence. After some debate, Indians in colonial Spanish America were forced to pay tithes on their production of European agricultural products, including wheat, silk, cows, pigs, and sheep.
The tithe was abolished in several Latin America
Latin America
Latin America is a region of the Americas where Romance languages – particularly Spanish and Portuguese, and variably French – are primarily spoken. Latin America has an area of approximately 21,069,500 km² , almost 3.9% of the Earth's surface or 14.1% of its land surface area...
n countries, including Mexico
Mexico
The United Mexican States , commonly known as Mexico , is a federal constitutional republic in North America. It is bordered on the north by the United States; on the south and west by the Pacific Ocean; on the southeast by Guatemala, Belize, and the Caribbean Sea; and on the east by the Gulf of...
, soon after independence from Spain (which started in 1810); others, including Argentina
Argentina
Argentina , officially the Argentine Republic , is the second largest country in South America by land area, after Brazil. It is constituted as a federation of 23 provinces and an autonomous city, Buenos Aires...
and Peru
Peru
Peru , officially the Republic of Peru , is a country in western South America. It is bordered on the north by Ecuador and Colombia, on the east by Brazil, on the southeast by Bolivia, on the south by Chile, and on the west by the Pacific Ocean....
still collect tithes today for the support of the Catholic Church. The tithe was abolished in Spain itself in 1841.
Austria
In AustriaAustria
Austria , officially the Republic of Austria , is a landlocked country of roughly 8.4 million people in Central Europe. It is bordered by the Czech Republic and Germany to the north, Slovakia and Hungary to the east, Slovenia and Italy to the south, and Switzerland and Liechtenstein to the...
a colloquially called church tax
Church tax
A church tax is a tax imposed on members of some religious congregations in Austria, Denmark, Finland, Germany, Iceland, Italy, Sweden, some parts of Switzerland and several other countries.- Germany :About 70% of church revenues come from church tax...
(Kirchensteuer, officially called Kirchenbeitrag, i.e. church contribution) has to be paid by members of the Catholic and Protestant Church. It is levied by the churches themselves and not by the government. The obligation to pay church tax can just be evaded by an official declaration to cease church membership. The tax is calculated on the basis of personal income. It amounts to about 1.1% (Catholic church) and 1.5% (Protestant church).
Denmark
All members of the Church of Denmark pay a church tax, which varies between municipalities. The tax is generally around 1% of the taxable income.Finland
Members of state churches pay a church tax of between 1% and 2.25% of income, depending on the municipality. Church taxes are integrated into the common national taxation system.Germany
GermanyGermany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
levies a church tax
Church tax
A church tax is a tax imposed on members of some religious congregations in Austria, Denmark, Finland, Germany, Iceland, Italy, Sweden, some parts of Switzerland and several other countries.- Germany :About 70% of church revenues come from church tax...
, on all persons declaring themselves to be Christians, of roughly 8–9% of the income tax, which is effectively (very much depending on the social and financial situation) typically between 0.2% and 1.5% of the total income. The proceeds are shared amongst Catholic, Lutheran, and other Protestant Churches. In 1933 Hitler had the entry "church tax" added to the official tax card, which meant that the tax could now be deducted by the employer like any of the other taxes.
Some believe that the church taxation system was established or started through the Concordat of 1933
Reichskonkordat
The Reichskonkordat is a treaty that was agreed between the Holy See and Nazi government, that guarantees the rights of the Catholic Church in Germany. It was signed on July 20, 1933 by Secretary of State Eugenio Pacelli and Vice Chancellor Franz von Papen on behalf of Pope Pius XI and President...
signed between the Holy See and the Third Reich. This is a simple misunderstanding or misrepresentation of §13 of the Appendix (The Supplementary Protocol) of the Concordat (Schlußprotokoll, §13). The article reads: „Es besteht Einverständnis darüber, daß das Recht der Kirche, Steuern zu erheben, gewährleistet bleibt.“, (refer to External Links). In English, this translates to: It is understood that the Church retains the right to levy Church taxes, (refer to External Links). Notice that §13 states that the Church "retains the right" or, in German, "gewährleistet bleibt". The church tax (Kirchensteuer) actually traces its roots back as far as the Reichsdeputationshauptschluss of 1803. Today its legal basis is §140 of the Grundgesetz (the German "constitution") in connection with article 137 of the Weimar constitution
Weimar constitution
The Constitution of the German Reich , usually known as the Weimar Constitution was the constitution that governed Germany during the Weimar Republic...
.
Church tax (Kirchensteuer) is compulsory in Germany for those confessing members of a particular religious group. It is deducted at the PAYE
PAYE
Pay as you earn or PAYE refers to a system of withholding of income tax from payments to employees. Amounts withheld are treated as advance payments of income tax due. They are refundable to the extent they exceed tax as determined on tax returns. PAYE may also refer to withholding of the...
level. The duty to pay this tax theoretically starts on the day one is christened. Anyone who wants to stop paying it has to declare in writing, at their local court of law (Amtsgericht) or registry office, that they are leaving the Church. They are then crossed off the Church registers and can no longer receive the sacraments. This process is also used by members of "free churches" (e.g. Baptists) to stop paying the church tax, from which the free churches do not benefit, in order to support their own church directly.
Greece
There has never been a church tax or mandatory tithe on Greek citizens. The state pays the salaries of the clergy of the established Church of GreeceChurch of Greece
The Church of Greece , part of the wider Greek Orthodox Church, is one of the autocephalous churches which make up the communion of Orthodox Christianity...
, in return for use of real estate, mainly forestry, owned by the church. The remainder of church income comes from voluntary, tax-deductible donations from the faithful. These are handled by each diocese
Diocese
A diocese is the district or see under the supervision of a bishop. It is divided into parishes.An archdiocese is more significant than a diocese. An archdiocese is presided over by an archbishop whose see may have or had importance due to size or historical significance...
independently.
Italy
Originally the Italian government of Benito MussoliniBenito Mussolini
Benito Amilcare Andrea Mussolini was an Italian politician who led the National Fascist Party and is credited with being one of the key figures in the creation of Fascism....
, under the Lateran treaties
Lateran treaties
The Lateran Treaty is one of the Lateran Pacts of 1929 or Lateran Accords, three agreements made in 1929 between the Kingdom of Italy and the Holy See, ratified June 7, 1929, ending the "Roman Question"...
of 1929 with the Holy See
Holy See
The Holy See is the episcopal jurisdiction of the Catholic Church in Rome, in which its Bishop is commonly known as the Pope. It is the preeminent episcopal see of the Catholic Church, forming the central government of the Church. As such, diplomatically, and in other spheres the Holy See acts and...
, paid a monthly salary
Salary
A salary is a form of periodic payment from an employer to an employee, which may be specified in an employment contract. It is contrasted with piece wages, where each job, hour or other unit is paid separately, rather than on a periodic basis....
to Catholic
Catholic
The word catholic comes from the Greek phrase , meaning "on the whole," "according to the whole" or "in general", and is a combination of the Greek words meaning "about" and meaning "whole"...
clergymen. This salary was called the congrua. The eight per thousand law was created as a result of an agreement, in 1984, between the Italian Republic and the Holy See
Holy See
The Holy See is the episcopal jurisdiction of the Catholic Church in Rome, in which its Bishop is commonly known as the Pope. It is the preeminent episcopal see of the Catholic Church, forming the central government of the Church. As such, diplomatically, and in other spheres the Holy See acts and...
.
Under this law Italian taxpayers are able to declare that 0.8% ('eight per thousand') of their tax
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...
es go to a religious confession
Confession
This article is for the religious practice of confessing one's sins.Confession is the acknowledgment of sin or wrongs...
or, alternatively, to a social assistance program run by the Italian State. This declaration is made on the IRPEF form. People are not required to declare a recipient; in that case the law stipulates that this undeclared amount be distributed among the normal recipients of such taxes in proportion to what they have already received from explicit declarations. Only the Catholic Church and the Italian State have agreed to take this undeclared portion of the tax.
The last official statement of Italian Ministry of Finance made in respect of the year 2000 singles out seven beneficiaries: the Italian State, the Catholic Church, the Waldenses, the Jewish Communities
Italian Jews
Italian Jews can be used in a broad sense to mean all Jews living or with roots in Italy or in a narrower sense to mean the ancient community who use the Italian rite, as distinct from the communities dating from medieval or modern times who use the Sephardi or Ashkenazi rite.-Divisions:Italian...
, the Lutherans
Lutheranism
Lutheranism is a major branch of Western Christianity that identifies with the theology of Martin Luther, a German reformer. Luther's efforts to reform the theology and practice of the church launched the Protestant Reformation...
, the Seventh-day Adventist Church
Seventh-day Adventist Church
The Seventh-day Adventist Church is a Protestant Christian denomination distinguished by its observance of Saturday, the original seventh day of the Judeo-Christian week, as the Sabbath, and by its emphasis on the imminent second coming of Jesus Christ...
and the Assemblies of God
Assemblies of God
The Assemblies of God , officially the World Assemblies of God Fellowship, is a group of over 140 autonomous but loosely-associated national groupings of churches which together form the world's largest Pentecostal denomination...
in Italy
Italy
Italy , officially the Italian Republic languages]] under the European Charter for Regional or Minority Languages. In each of these, Italy's official name is as follows:;;;;;;;;), is a unitary parliamentary republic in South-Central Europe. To the north it borders France, Switzerland, Austria and...
.
The tax was divided up as follows:
- 87.17% Catholic Church
- 10.35% Italian State
- 1.21% Waldenses
- 0.46% Jewish Communities
- 0.32% Lutherans
- 0.28% Adventists of the Seventh Day
- 0.21% Assemblies of God in Italy
In 2000, the Catholic Church raised almost a billion euro
Euro
The euro is the official currency of the eurozone: 17 of the 27 member states of the European Union. It is also the currency used by the Institutions of the European Union. The eurozone consists of Austria, Belgium, Cyprus, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg,...
s, while the Italian State received about €100 million euros.
Scotland
In Scotland teinds were the tenths of certain produce of the land appropriated to the maintenance of the Church and clergy. At the Reformation most of the Church property was acquired by the Crown, nobles and landowners. In 1567 the Privy Council of ScotlandPrivy Council of Scotland
The Privy Council of Scotland was a body that advised the King.In the range of its functions the council was often more important than the Estates in the running the country. Its registers include a wide range of material on the political, administrative, economic and social affairs of Scotland...
provided that a third of the revenues of lands should be applied to paying the clergy of the reformed Church of Scotland
Church of Scotland
The Church of Scotland, known informally by its Scots language name, the Kirk, is a Presbyterian church, decisively shaped by the Scottish Reformation....
. In 1925 the system was recast by statute and provision was made for the standardisation of stipends at a fixed value in money. The Court of Session
Court of Session
The Court of Session is the supreme civil court of Scotland, and constitutes part of the College of Justice. It sits in Parliament House in Edinburgh and is both a court of first instance and a court of appeal....
acted as the Teind Court. Teinds were finally abolished by the Abolition of Feudal Tenure etc. (Scotland) Act 2000
Abolition of Feudal Tenure etc. (Scotland) Act 2000
The Abolition of Feudal Tenure etc. Act 2000 was an act of the Scottish Parliament which was passed by the Parliament on 3 May 2000 and received Royal Assent on 9 June 2000....
.
Sweden
Until the year 2000, Sweden had a mandatory church taxChurch tax
A church tax is a tax imposed on members of some religious congregations in Austria, Denmark, Finland, Germany, Iceland, Italy, Sweden, some parts of Switzerland and several other countries.- Germany :About 70% of church revenues come from church tax...
, to be paid if one did belong to the Church of Sweden, which had been funneling about $500 million annually to the church. Because of change in legislation, the tax was withdrawn in year 2000. However, the Swedish government has agreed to continue collecting from individual taxpayers the annual payment that has always gone to the church. But now the tax will be an optional checkoff box on the tax return. The government will allocate the money collected to Catholic, Muslim, Jewish and other faiths as well as the Lutherans, with each taxpayer directing where his or her taxes should go.
Switzerland
There is no official state church in SwitzerlandSwitzerland
Switzerland name of one of the Swiss cantons. ; ; ; or ), in its full name the Swiss Confederation , is a federal republic consisting of 26 cantons, with Bern as the seat of the federal authorities. The country is situated in Western Europe,Or Central Europe depending on the definition....
; however, all the 26 cantons (states) financially support at least one of the three traditional denominations--Roman Catholic, Old Catholic, or Protestant--with funds collected through taxation. Each canton has its own regulations regarding the relationship between church and state. In some cantons, the church tax (up to 2.3%) is voluntary but in others an individual who chooses not to contribute to church tax may formally have to leave the church. In some cantons private companies are unable to avoid payment of the church tax.
Juridical sense
The non-economic, juridical sense of "tithing" is in reference to the Anglo-Norman practice of dividing the population into groups of ten men who were responsible for policing each other; if one broke the law, the other nine were responsible for chasing him down, or would face legal punishment themselves. In his 1595 essay A View of the Present State of Ireland, Edmund SpenserEdmund Spenser
Edmund Spenser was an English poet best known for The Faerie Queene, an epic poem and fantastical allegory celebrating the Tudor dynasty and Elizabeth I. He is recognised as one of the premier craftsmen of Modern English verse in its infancy, and one of the greatest poets in the English...
, best known for his colossal poem The Faerie Queen, recommended that the Anglo-Norman practice of tithing be revived and implemented in the rebellious territories of Ireland
Ireland
Ireland is an island to the northwest of continental Europe. It is the third-largest island in Europe and the twentieth-largest island on Earth...
. The Anglo-Norman practice of tithing was also linked to the evolution of the juridical concept of murder; the penalties for killing a Norman were four times as great as the penalties for killing anyone else. It was presumed that any person murdered should be considered as if he were Norman, unless it could be proven otherwise. The higher communal payment of blood money (wergild) for killing a Norman bore the special designation murdrum, from which the modern English word "murder" is derived.
Tithes and tithe law in England before reform
Excerpts from: Sir William Blackstone, Commentaries on the Laws of EnglandCommentaries on the Laws of England
The Commentaries on the Laws of England are an influential 18th-century treatise on the common law of England by Sir William Blackstone, originally published by the Clarendon Press at Oxford, 1765–1769...
, Collins & Hannay, New York 1832
Definition and classification and those liable to pay tithes
. . . tithes are defined to be the tenth part of the increase, yearly arising and renewing from the profits of lands, the stock upon lands, and the personal industry of the inhabitants:
- the first species being usually called predial, as of corn, grass, hops, and wood:
- the second mixed, as of wool, milk, pigs, &c., consisting of natural products, but nurtured and preserved in part by the care of man; and of these the tenth must be paid in gross;
- the third personal, as of manual occupations, trades, fisheries, and the like ; and of these only the tenth part of the clear gains and profits is due.
- In addition to this triple distinction, all tithes have been otherwise divided into two classes, great or small; the former, in general, comprehending the tithes of corn, peas and beans, hay and wood ; the latter, all other predial, together with all personal and mixed tithes. Tithes are great or small, according to the nature of the things which yield the tithe without reference to the quantity.
In general, tithes are to be paid for every thing that yields an annual increase, as corn, hay, fruit, cattle, poultry, and the like; but not for any thing that is of the substance of the earth, or is not of annual increase, as stone, lime, chalk, and the like; nor for creatures that are of a wild nature, or ferrae naturae, as deer, hawks, &c. whose increase, so as to profit the owner, is not annual, but casual.
History
The first mention of them in any written English law, is in a constitutional decree, made in a synod held A.D. 786, wherein the payment of tithes in general is strongly enjoined. This canon, or decree, which at first bound not the laity, was effectually confirmed by two kingdoms of the heptarchy, in their parliamentary conventions of estates, respectively consisting of the kings of Mercia and Northumberland, the bishops, dukes, senators, and people. Which was a very few years later than the time that Charlemagne established the payment of them in France, and made that famous division of them into four parts ; one to maintain the edifice of the church, the second to support the poor, the third the bishop, and the fourth the parochial clergy.
Beneficiaries
Upon their first introduction (as hath formerly been observed), though every man was obliged to pay tithes in general, yet he might give them to what priests he pleased; which were called arbitrary consecrations of tithes: or he might pay them into the hands of the bishop, who distributed among his diocesan clergy the revenues of the church, which were then in common. But, when dioceses were divided into parishes, the tithes of each parish were allotted to its own particular minister; first by common consent, or the appointment of lords of manors, and afterwards by the written law of the land.
It is now universally held that tithes are due, of common right, to the parsonParsonIn the pre-Reformation church, a parson was the priest of an independent parish church, that is, a parish church not under the control of a larger ecclesiastical or monastic organization...
of the parishParishA parish is a territorial unit historically under the pastoral care and clerical jurisdiction of one parish priest, who might be assisted in his pastoral duties by a curate or curates - also priests but not the parish priest - from a more or less central parish church with its associated organization...
, unless there be a special exemption. this parson of the parish, we have formerly seen may be either the actual incumbentIncumbent (ecclesiastical)In Anglican canon law, the incumbent of a benefice, usually the parish priest, holds the temporalities or assets and income.Depending on the terms of governance of each parish an incumbent might be either:...
, or else the appropriatorWiktionaryWiktionary is a multilingual, web-based project to create a free content dictionary, available in 158 languages...
of the benefice, appropriations being a method of endowing monasteries, which seems to have been devised by the regular clergy, by way of substitution to arbitrary consecrations of tithes.
Exemptions
We observed that tithes are due to the parson of common right unless by special exemption; let us therefore see, thirdly, who may be exempted or discharged from the payment of tithes, either in part or totally; first by a real composition; or secondly, by custom or prescription.
A discharge by custom or prescription, is where time out of mind such persons or such lands have been, either partially or totally, discharged from the payment of tithes. And this immemorial usage is binding upon all parties; as it is in its nature an evidence of universal consent and acquiescence, and with reason supposes a real composition to have been formerly made. This custom or prescription is either de modo decimandi, or de non decimando. A modus decimandi, commonly called by the simple name of a modus only, is where there is by custom a particular manner of tithing allowed, different from the general law of taking tithes in kind, which are the actual tenth part of the annual increase. This is sometimes a pecuniary compensation, as two-pence an acre for the tithe of land : sometimes it is a compensation in work and labour, as that the parson shall have only the twelfth cock of hay, and not the tenth, in consideration of the owner's making it for him: sometimes, in lieu of a large quantity of crude or imperfect tithe, the parson shall have a less, quantity, when arrived to greater maturity, as a couple of fowls in lieu of tithe eggs ; and the like. Any means, in short, whereby the general law of tithing is altered, and a new method of taking them is introduced, is called a modus decimandi, or special manner of tithing.
The king by his prerogative is discharged from all tithes. So a vicar shall pay no tithes to the rector, nor the rector to the vicar. see GlebeGlebeGlebe Glebe Glebe (also known as Church furlong or parson's closes is an area of land within a manor and parish used to support a parish priest.-Medieval origins:...
But these personal privileges (not arising from or being annexed to the land) are personally confined to both the king and the clergy ; for their tenant or lessee shall pay tithes, though in their own occupation their lands are not generally titheable. And, generally speaking, it is an established rule, that, in lay hands, modus de non decimando non valet. But spiritual persons or corporations, as monasteries, abbots, bishops, and the like, were always capable of having their lands totally discharged of tithes by various ways; as
- 1. By real composition :
- 2. By the pope's bull
Papal bullA Papal bull is a particular type of letters patent or charter issued by a Pope of the Catholic Church. It is named after the bulla that was appended to the end in order to authenticate it....
of exemption :- 3. By unity of possession ; as when the rectory of a parish, and lands in the same parish, both belonged to a religious house, those lands were discharged of tithes by this unity of possession :
- 4. By prescription ; having never been liable to tithes, by being always in spiritual hands :
- 5. By virtue of their order; as the Knights Templars, Cistercians, and others, whose lands were privileged by the pope with a discharge of tithes. Though upon the dissolution of abbeys by Henry VIII. most of these exemptions from tithes would have fallen with them, and the lands become titheable again had they not been supported and upheld by the statute 31 Hen. Vlll 'e. which enacts, that all persons who should come to the possession of the lands of any abbey then dissolved, should hold them free and discharged of tithes, in as large and ample a manner as the abbeys themselves formerly held them. And from this original have sprung all the lands, which, being in lay hands, do at present claim to be tithe-free: for, if a man can shew his lands to have been such abbey-lands, and also immemorially discharged of tithes by any of the means before mentioned, this is now a good prescription, de non decimando. But he must shew both these requisites ; for abbey-lands, without a special ground of discharge, are not discharged of course ; neither will any prescription de non decimando avail in total discharge of tithes, unless it relates to such abbeylands.
See also
- Church of the TithesChurch of the TithesThe Church of the Tithes or Church of the Dormition of the Virgin was the first stone church in Kiev. It was built by the order of Grand Prince Vladimir the Great between 989 and 996 by Byzantine and local workers to commemorate the Baptism of Kievan Rus' and was originally named the "Church of...
in KievKievKiev or Kyiv is the capital and the largest city of Ukraine, located in the north central part of the country on the Dnieper River. The population as of the 2001 census was 2,611,300. However, higher numbers have been cited in the press.... - Council on the Disposition of the TithesCouncil on the Disposition of the TithesThe Council on the Disposition of the Tithes is a leadership body in The Church of Jesus Christ of Latter-day Saints, composed of the First Presidency, the Presiding Bishopric, and Quorum of the Twelve Apostles. The Council determines how the tithing funds of the church will be spent...
- Peter's PencePeter's PencePeter's Pence is payment made more or less voluntarily to the Roman Catholic Church. It began under the Saxons in England and is seen in other countries. Though formally discontinued in England at the time of the Reformation, a post-Reformation payment of uncertain characteristics is seen in some...
- Status of religious freedom by countryStatus of religious freedom by country-Afghanistan:The current government of Afghanistan has only been in place since 2002, following a U.S.-led invasion which displaced the former Taliban government...
- Tithe: A Modern Faerie Tale novel by Holly Black
- TithingsTithingsBy the 10th century, kings had set up a different kind of self-help system – known as tithings. A tithing was a group of ten people, of which all were males and all were at or over the age of twelve. It was compulsory to join a tithing once at the age of twelve. Each person within that tithing was...
- ZakatZakatZakāt , one of the Five Pillars of Islam, is the giving of a fixed portion of one's wealth to charity, generally to the poor and needy.-History:Zakat, a practice initiated by Muhammed himself, has played an important role throughout Islamic history...
the Islamic concept of tithing and alms
External links
- Theologian Russell Kelly on tithing
- Tithe A biblical study why Christians need not tithe.
- Arguments for and against Tithing
- Q & A On Tithing By Russ Kelly
- Articles By New Testament Scholar Dr. David Croteau
- The Tithe Debate
- A brief history of tithes in England