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Tithe

A tithe (from Old English teogoþa "tenth") is a one-tenth part of something, paid as a (usually) voluntary contribution or as a tax or levy, usually to support a Christian religious organization. Today, tithes (or tithing) are normally voluntary and paid in cash, cheques, or stocks, whereas historically tithes could be paid in kind, such as agricultural products. 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 (division)".

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: 1 Corinthians 16:2, 2 Corinthians 9:7. 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: Acts 2:44-47, Acts 4:34-35. Further, Acts 5:1-20 contains the account of a man and wife 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 were struck dead for lying to God.

It is thought that tithes were not adopted by the Catholic, Christian church for over seven centuries. Although initially rejected, they were mentioned in councils at Tours in 567 and at Mâcon in 585. They were formally recognized under Pope Adrian I in 787. Tithing in Christian churches today is frequently preached from the pulpit, but denominations and sects view tithing differently. Some view tithing as only clearly required of the Israelites in the Old Testament, and consider it to be a practice that has no place in modern Christianity. Others believe that tithing is still in effect. According to traditional Judaism, the obligation to Tithe (known in the Hebrew Scriptures as "Ma'aser") continues for produce grown in the Land of Israel.

Old Testament origins

In the time of Abraham/Abram

According to the Genesis account, Abram, 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") (Genesis 14:18):

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, 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 Hebrews 7:2 expresses the tradition that Abram gave Melchizedek the tithes, and this is the belief that is held by most Christians. Hebrews 7:4 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.

Later, in (Genesis 28:22), Abraham's grandson Jacob also made a commitment to give God back a tenth of his increase.

According to Christians, tithes are received by priests and high priests according to Hebrews 7:5. The Hebrew Scriptures state that there is a distinct difference between priests (kohanim), the sons of Aaron, and the Leviim, 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(Numbers 18:1-7). The Children of Israel were commanded by God to give Bikkurim and Terumah to the kohanim and tithes to the sons of Levi. Numbers 18:11-24 In turn, the Leviim were commanded by God to give a tithe (a tenth) of the tithes they received to a priest. Numbers 18:26

The Esretu — the standard Babylonian one-tenth tax

Hebrew is a Semitic language, related to Akkadian, 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)"

"…eleven garments as tithe (on 112 garments)"
"...(the sun-god) Shamash demands the tithe..."
"four minas of silver, 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 barley 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.

The Sikh religion has a similar practice called "Duswanth", which means "a tenth of one's income to be devoted to religious purposes". Tenth Master Guru Gobind Singh started this practice.

In the time of Moses and Under Mosaic Law

The tithe is specifically mentioned in the Book of Leviticus, the Book of Numbers 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). Deuteronomy 14:22 The yearly tithe to the Levites could be consumed anywhere. Numbers 18:31On 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. Deuteronomy 14:23 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. Deuteronomy 14:23Then, 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." Deuteronomy 14:22-27 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. Deuteronomy 14:28

The third year was called "the year of tithing" Deuteronomy 26:12-14 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" Deuteronomy 14:28 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 Numbers 18:21-28. 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 seals 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: Nehemiah 13:5. People were actually appointed to collect mandatory tithes and place them in specially designated chambers which eventually came to be known as storehouses: Nehemiah 12:44.

Tithing in the Books of the (Minor) Prophets

The book of Malachi has some of the most quoted Biblical versus on tithing, Malachi 3:8-12. 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 Nehemiah. (Malachi 3:8-12):

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 LORD 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 LORD of hosts.
12 Then all nations will call you blessed, for you will be a land of delight, says the LORD of hosts.
Revised Standard Edition

The book of Tobit (1:6–8) provides an example of all three classes of tithes practiced during the Babylonian exile:

But I alone went often to Jerusalem at the feasts, as it was ordained unto all the people of Israel by an everlasting decree, having the firstfruits and tenths of increase, with that which was first shorn; and them gave I at the altar to the priests the children of Aaron. The first tenth part of all increase I gave to the sons of Aaron, who ministered at Jerusalem: another tenth part I sold away, and went, and spent it every year at Jerusalem: And the third I gave unto them to whom it was meet, as Debora my father's mother had commanded me…

Tithing in the New Testament

According to Catholics, as those who serve at the altar should live by the altar (1 Cor 9:13), 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. References to tithing in the New Testament can be found in Matthew, Luke, and the book of Hebrews.

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 Matthew 23:23 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.
(Albright & Mann, Matthew, Anchor Bible, Vol. 26 (1971))

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.
(Fitzmyer, Luke, Anchor Bible, Vol. l, 28A (1985))

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.

The final mention of tithing in the New Testament is Hebrews 7:1-10. This refers back to the tithe Abram paid to Melchizedek. This passage, although serving as confirmation that Abraham did indeed pay his tithe to Melchisedec, is not so much about tithing as about trying to show the superiority of Christ to that of the Levitical priesthood.

Most New Testament discussion promotes giving and does not mention tithing. 2 Corinthians 9:7 talks about giving cheerfully; 2 Corinthians 8:3 encourages giving what you can afford; 1 Corinthians 16:2 discusses giving weekly; 1 Timothy 5:18 exhorts supporting the financial needs of Christian workers; Acts 11:29 promotes feeding the hungry wherever they may be; and James 1:27 states that pure religion is to help widows and orphans.

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