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A tithe (; from Old English: teogoþa "tenth") is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Modern tithes are normally voluntary and paid in money, or via online giving, whereas historically tithes were required and paid in kind, such as agricultural produce. Church tax linked to the tax system are used in many countries to support their national church. Donations to the church beyond what is owed in the tithe, or by those attending a congregation who are not members or adherents, are known as offerings, and often are designated for specific purposes such as a building program, debt retirement, or mission work.
Many Christian denominations hold Jesus taught that tithing must be done in conjunction with a deep concern for "justice, mercy and faithfulness" (cf. Matthew 23:23). Tithing was taught at early Christian Church Council, including the Council of Tours in 567, as well as the Third Council of Mâcon in 585. Tithing remains an important doctrine in many Christian denominations, such as the Congregational churches, and Seventh-day Adventist Church. Some Christian Churches, such as those in the Methodist tradition, teach the concept of Storehouse Tithing, which emphasizes that tithes must be prioritized and given to the local church, before offerings can be made to apostolates or charities.
Traditional Jewish law and practice has included various forms of tithing since ancient times. Orthodox Jews commonly practice ma'aser kesafim (tithing 10% of their income to charity). In modern Israel, some religious Jews continue to follow the laws of agricultural tithing, e.g., ma'aser rishon, terumat ma'aser, and ma'aser sheni.
Every year, terumah, first tithe 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.) Terumah did not have a set amount, but the rabbis suggested it be of the crop. First tithe was of the crop. Terumah and terumat maaser were given to priests (kohanim); the first tithe was given to Levites. As priests and Levites did not own or inherit a territorial Property these tithes were their means of support. The Levites, in turn, separated terumat ma'aser from their tithe ( of the tithe, or of the crop).
The second tithe and poor tithe, both of the crop, were taken in an alternating basis according to the seven-year shmita cycle. In years 1, 2, 4, and 5 of the cycle, second tithe was taken. In years 3 and 6, poor tithe was taken. (In year 7, private agriculture was prohibited, all crops that grew were deemed ownerless, and no tithes taken.) The second tithe was kept by the owner, but had to be eaten at the site of the Temple. (If this was difficult, the second could be redeemed for money which would be used to buy food at the Temple site.) The poor tithe was given to the strangers, orphans, and widows, and distributed locally "within thy gates" to support the Levites and assist the poor.
An additional tithe, mentioned in is the cattle tithe, which is to be sacrificed as a korban at the Temple in Jerusalem.
Tithing is mentioned several times in the Book of Nehemiah, which chronicles events in the latter half of the 5th century BC. outlines the customs regarding tithing. The Levites were to receive one tenth (the tithe) "in all our farming communities" and a tithe of the tithe were to be brought by them to the temple for storage. recounts how Eliashib gave Tobiah office space in the temple in a room that had previously been used to store tithes while Nehemaiah was away. When Nehemiah returned he called it an evil thing, threw out all Tobiah's household items and had his rooms purified so that they could once more be used for tithes.
The Book of Malachi has one of the most quoted Biblical passages about tithing. God (according to Malachi) promises that if the Jews begin to keep the laws of tithing, God will "open the windows of heaven for you and pour down for you a blessing until there is no more need".
The Mishnah and Talmud contain analysis of the first tithe, second tithe and poor tithe.See
Animals are not tithed in the modern era when the Temple is not standing.
talks about giving cheerfully, encourages giving what one 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.
According to a 2018 study by LifeWay Research that interviewed 1,010 Americans, 86% of people with Evangelical beliefs say that tithe is still a biblical commandment.Bob Smietana, Churchgoers Say They Tithe, But Not Always to the Church, lifewayresearch.com, USA, 10 May 2018 Of those surveyed, 87% of Baptist believers, 86% of Pentecostal believers, 81% of Non-denominational believers share this position.
The National Baptist Convention of America teaches that "Baptists believe that a proper sense of stewardship begins with the 'tithe'; a presentation of which belongs to Him. 'The tithe is the Lord's.' We have not given as a result of presenting the tithe. Our giving begins with the offering after."
The Treatise of the National Association of Free Will Baptists, Chapter XVI, specifically states that both the Old and New Testaments "teach tithing as God's financial plan for the support of His work."
The Book of Discipline of the United Methodist Church states that it is the responsibility of ecclesiastics to "educate the local church that tithing is the minimum goal of giving in The United Methodist Church." (2008). 9780199714117, Oxford University Press. ISBN 9780199714117
The Church of the Nazarene teaches Storehouse Tithing, in which members are asked to donate one-tenth of their income to their local church—this is to be prioritized before giving an offering to apostolates or charities.
The Greek Orthodox Archdiocese of America teaches "proportionate giving and tithing as normal practices of Christian giving."
The International Pentecostal Holiness Church likewise instructs the faithful that:
The United Church of Christ, a denomination in the Congregationalist tradition, teaches that:
Tithing is defined by the church as payment of one-tenth of one's annual income. Many church leaders have made statements in support of tithing.
The Church of Jesus Christ of Latter-day Saints is a lay ministry. The money that is given is used to construct and maintain its buildings as well as to further the work of the church. None of the funds collected from tithing is paid to local church officials or those who serve in the church. Those serving in full-time church leadership do receive stipends for living expenses, but they are paid from non-tithing resources, such as investments. Brigham Young University, a church-sponsored institution, also receives "a significant portion" of its maintenance and operating costs from tithes of the church's members.
These records were eventually collated and published in 1753 by Joseph Besse, documenting widespread persecution throughout the British Isles and further abroad. This only abated in the 1680s, due in no small measure to the efforts of William Penn who, through his father's earlier connections at court, was friendly with Charles I and James, Duke of York and interceded with them in behalf of Quakers in England and on the Continent, respectively. (1982). 9780812278521, University of Pennsylvania Press. ISBN 9780812278521
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..Alan Wharham, "Tithes in Country Life," History Today (June 1972), Vol. 22 Issue 6, pp 426-433.
This commutation reduced problems to the ultimate payers by effectively 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-.One account of the objections in the 1920s and 1930s appears in the book The Tithe War by Doreen Wallace (London: Gollancz, 1934). It also kept intact a system of chancel repair liability affecting the minority of parishes where the rectory had been lay-appropriated. The precise land affected in such places hinged on the content of documents such as the content of deeds of merger and apportionment maps.
The (14 & 15 Geo. 6. c. 62) established the compulsory redemption of English tithes by landowners where the annual amounts payable were less than £1, so abolishing the bureaucracy and costs of collecting small sums of money.
The collection of tithes was 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 1838. With the disestablishment of the Church of Ireland by the Irish Church Act 1869, tithes were abolished.
Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers (2015), Internal Revenue Service, U.S. Dep't of the Treasury. Retrieved 23 September 2016
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 countries, including Mexico, soon after independence from Spain (which started in 1810). The tithe was abolished in Argentina in 1826, and in Spain itself in 1841.
The church tax ( Kirchensteuer) traces its roots back as far as the Reichsdeputationshauptschluss of 1803. It was reaffirmed in the Reichskonkordat between Nazi Germany and the Catholic Church. Its legal basis is article 140 of the Grundgesetz (the German constitution) in connection with article 137 of the Weimar Constitution. These laws originally merely allowed the churches themselves to tax their members, but in Nazi Germany, collection of church taxes was transferred to the German government. As a result, both the German government and the employer are notified of the religious affiliation of every taxpayer. This system is still in effect. Mandatory disclosure of religious affiliation to government agencies or employers constituted a violation of the original European data protection directives but is now permitted after the German government obtained an exemption.
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, confession and certain services; a Roman Catholic church may deny such a person a burial plot. In addition to the government, the taxpayer also must notify his employer of his religious affiliation (or lack thereof) in order to ensure proper tax withholding.
This opt-out is also used by members of "free churches" (e.g. Baptists) (non-affiliated to the scheme) to stop paying the church tax, from which the free churches do not benefit, in order to support their own church directly.
Under this law Italian taxpayers are able to vote how to partition the 0.8% ('eight per thousand') of the total income tax IRPEF levied by Italy among some specific religious confessions or, alternatively, to a social assistance program run by the Italian State. This declaration is made on the IRPEF form. This vote is not compulsory; the whole amount levied by the IRPEF tax is distributed in proportion to explicit declarations.
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 Italian Jews, 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 , while the Italian state received about €100 million.
...It is now universally held, that tithes are due, of common right, to the parson of the parish, unless there be a special exemption. This parson of the parish, we have formerly seen, may be either the actual incumbent, or else the of the United 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.
First, a real composition is when an agreement is made between the owner of the lands, and the parson or vicar, with the consent of the ordinary and the patron, that such lands shall for the future be discharged from payment of tithes, by reason of some land or other real recompence given to the parson, in lieu and satisfaction thereof.
Secondly, 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 twopence 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.
A prescription de non-decimando is a claim to be entirely discharged of tithes, and to pay no compensation in lieu of them. Thus 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, for ecclesia decimas non-folvit ecclesiae. But these personal to both the king and the clergy; for their tenant or lessee shall pay tithes of the same land, though in their own occupation it is not tithable. 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
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.
Zakat is payable on three kinds of assets: wealth, production, and animals. The more well-known zakat on wealth is 2.5 per cent of accumulated wealth, beyond one's personal needs. Production (agricultural, industrial, renting, etc.), is subject to a 10 per cent or 5 per cent zakat (also known as Ushur (عُشر), 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 per cent. For any earnings that require neither labor nor capital, like finding underground treasure, the rate is 20 per cent. The rules for zakat on animal holdings are specified by the type of animal group and tend to be fairly detailed.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).. Available from Brill Online (subscription). 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.Robinson, Neal. Islam; A Concise Introduction. Richmond; Curzon Press. 1999 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 Quran states that this is what believers should do.Chapter 2 verse 155, "be sure we shall test you with something of fear and hunger, some loss on goods, lives, and fruits. But give glad tidings to those who patiently persevere."
Non-Muslims (able-bodied adult males of military age) living in an Islamic state are required to pay Jizya, this exempts them from military service and they do not pay Zakat.
Ismaili Muslims pay tithes to their spiritual leader the Aga Khan, known by the Gujarati language term dasond, which in turn refers to one-eighth of the earned income of the community member.
Giving What We Can promotes a public commitment to donate at least 10% of one's income to the most effective charities.
Tithe redemption
Rent charges in lieu of abolished English tithes paid by landowners were converted by a public outlay of money under the (26 Geo. 5 & 1 Edw. 8. c. 43) into annuities paid to the state through the Tithe Redemption Commission. Such payments were transferred in 1960 to the Board of Inland Revenue, and those remaining were terminated by the Finance Act 1977.
Greece
There has never been a separate church tax or mandatory tithe on Greek citizens. The state pays the salaries of the clergy of the established Church of Greece, 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.
Ireland
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 per cent 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 Presbyterians and other minorities like the Quakers and Jews were in the same situation.
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. 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. Clergy, such as ministers and members of religious orders (who have taken a vow of poverty) may be exempt from federal self-employment tax on income from ministerial services. Income from non-ministerial services are taxable and churches are required to withhold Federal and state income tax from this non-exempt income. They are also required to withhold employee's share of Social Security and Medicare taxes under FICA, and pay the employer's share for the non-exempt income.
Spain and Latin America
Both the tithe ( diezmo), a levy of 10 per cent on all agricultural production, and "first fruits" ( primicias), an additional harvest levy, were collected in Spain throughout the medieval and early modern periods for the support of local Catholic parishes.
Governmental collection of Christian religious offerings and taxes
Austria
In Austria 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 per cent (Catholic church) and 1.5 per cent (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% of income, depending on the municipality. In addition, 2.55 per cent of corporate taxes are distributed to the state churches. Church taxes are integrated into the common national taxation system.
Germany
Germany levies a church tax, on all persons declaring themselves to be Christians, of roughly 8–9% of their 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 among Catholic, Lutheran, and other Protestant Churches.
Italy
Originally the Italian government of Benito Mussolini, 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.
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 Scotland 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 statuteChurch of Scotland (Property and Endowments) Act 1925, Part I. 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 section 56 of the Abolition of Feudal Tenure etc. (Scotland) Act 2000.
Switzerland
There is no official state church in Switzerland; 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 per cent) 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.
Tithes and tithe law in England before reform
Excerpts from Sir William Blackstone, Commentaries on the Laws of England:
Definition and classification and those liable to pay tithes
. . . tithes; which 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:
...
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 ferae naturae, as deer, hawks, &c, whose increase, so as to profit the owner, is not annual, but casual.
History
We cannot precisely ascertain the time when tithes were first introduced into this country. Possibly they were contemporary with the planting of Christianity among the Saxons, by Augustin the monk, about the end of the fifth century. But the first mention of them, which I have met with 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 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
And 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.
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 from the payment of tithes ... either in part or totally, first, by a real composition; or secondly, by custom or prescription.
Islam
Zakāt ( ) or "alms giving", one of the Five Pillars of Islam, is the giving of a small percentage of one's assets 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.
Sikhism
Daswandh (Punjabi: ਦਸਵੰਧ), sometimes spelled Dasvandh, is the one-tenth part (or 10 per cent) of one's income that should be donated in the name of the God, according to Sikh principles."Daswandh". Encyclopedia.com. Retrieved 20 January 2012."Daswandh – Gateway to Sikhism". www.allaboutsikhs.com. Retrieved 20 January 2012.
Non-religious
Outside religion, there are also organizations that encourage secular tithing.
See also
Notes
Grena, G.M. (2026). 097487860X, 4000 Years of Writing History. 097487860X
Further reading
External links
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