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 cash, cheques 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 councils, 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, Methodist 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.
Ancient Near East None of the extant extrabiblical laws of the Ancient Near East deal with tithing, although other secondary documents show that it was a widespread practice in the Ancient Near East.D. L. Baker, Tight fists or open hands?: wealth and poverty in Old Testament law (2009) p. 239. "This was provided by means of a tithe of agricultural produce. a. Tithes in the Ancient Near East None of the extant laws deal with tithing, though other documents show that it was a widespread practice in the ancient Near East." William W. Hallo (1996WW Hallo, Origins: The Ancient Near Eastern Background of Some Modern Western Institutions (Studies in the History and Culture of the Ancient Near East VI; Leiden/New York/Köln)) recognises comparisons for Israel with its ancient Near Eastern environment; however, as regards tithes, comparisons with other ancient Near Eastern evidence is ambiguous,Menahem Herman Tithe as gift: the institution in the Pentateuch and in light of ... 1992 p. 127 "Hallo recognizes comparisons for Israel with its ancient Near Eastern environment. However, in the instance of the tithe, comparisons with other ancient Near Eastern evidence has already been shown to be ambiguous, given the lack of ..." and Ancient Near Eastern literature provides scant evidence for the practice of tithing and the collection of tithes.Bertil Albrektson, Remembering all the way: a collection of Old Testament studies (1981) p. 116. "The Tithes in the Old Testament." H. Jagersma Brussels I. Introduction "In the Old Testament as well as in other Ancient Near Eastern literature, we find only scant evidence for the practice of tithing and the collection of tithes."
The esretu – "ešretū" the Ugarit and Babylonian one-tenth tax Some specific instances of the Mesopotamian tithe, taken from The Assyrian Dictionary of the Oriental Institute of the University of Chicago:Vol. 4 "E" p. 369 [Referring to a ten percent 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..."
Tyre and Carthage According to Diodorus Siculus, the Carthaginians, who were originally Tyrian colonists, customarily sent Melqart (Heracles in Interpretatio graeca) a tenth of all that was paid into the public revenue.Diodorus Siculus, Bibliotheca historica 20.14.1–20.14.2 (see in C. H. Oldfather translation: )
Hebrew Bible
Laws
The Torah commands the giving of various agricultural tithes in various situations, specifically terumah, terumat hamaaser, the first tithe, second tithe, poor tithe, and animal tithe. Not all these "tithes" actually had the proportion of . These tithes are mentioned in the Books of Leviticus, Numbers and Deuteronomy.
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 patrimony 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.
Stories Tithing is mentioned twice in the stories of the Biblical patriarchs: In Genesis 14:20, Abraham, after rescuing Lot, met with Melchizedek. After Melchizedek's blessing, Abraham gave him a tenth of everything he had obtained from battle. In Genesis 28:16–22, Jacob, after his visionary dream of Jacob's Ladder and the promise that he will receive a blessing from God, promises to worship God ("then the shall be my God") and to give God a tenth of his possessions.
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 frequently 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".
Deuterocanonical
The deuterocanonical Book of Tobit provides an example of all three classes of tithes practiced during the Babylonian captivity:
Judaism
Orthodox Jews continue to follow the biblical laws of tithes (see above) to a limited extent. In rabbinic interpretation, these agricultural laws apply only within the Land of Israel. For produce grown in modern Israel, tithes (terumot and maʿasrot) are therefore still separated. However, due to the absence of the Temple and the inability to observe the associated purity laws, as well as uncertainty regarding verified priestly and Levitical lineage, the separated portions are generally not consumed and are instead disposed of in accordance with halakhic guidelines. Outside the Land of Israel, these agricultural tithes are not practiced. In their place, a customary practice has developed of donating approximately one tenth of one’s income to charity (maʿaser kesafim). This practice is widely observed but is generally regarded as a customary or ethical obligation rather than a direct continuation of the biblical agricultural tithe.Norman Solomon, Historical Dictionary of Judaism, Rowman & Littlefield, USA, 2015, p. 459Sara E. Karesh, Mitchell M. Hurvitz, Encyclopedia of Judaism, Infobase Publishing, USA, 2005, p. 521
The Mishnah and Talmud contain contain extensive discussions of the various types of tithes, including the first tithe, second tithe and the poor tithe and outline their application in different circumstances.See
Animal tithes are not practiced in the modern era, as they were dependent on the sacrificial system of the Temple in Jerusalem, which is no longer standing.
Christianity
In the New Testament, the Letter to the Hebrews recalls that Abraham had paid a tenth of the spoils he recovered to Melchizedek, king of Salem, priest of the Most High God (cf. Genesis 14:20).
Many churches practiced tithing, as it was taught by the Council of Tours in 567, and in the Third Council of Mâcon in AD 585, a penalty of excommunication was prescribed for those who did not adhere to this ecclesiastical law. Tithes can be given to the Church at once (as is the custom in many Christian countries with a church tax), or distributed throughout the year; during the part of Western Christian liturgies known as the offertory, people often place a portion of their tithes (sometimes along with additional offerings) in the collection plate.
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, Acts 11:29 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.
Denominational positions
Adventist churches The Seventh-day Adventist Church teaches in its Fundamental Beliefs that "We acknowledge God's ownership by faithful service to Him and our fellow men, and by returning tithes and giving offerings for the proclamation of His gospel and the support of His Church."
Anabaptist churches The Mennonite Church teaches that "tithing as a minimum baseline is one of the principles on which financial giving in this 'first fruits' system is based":
Baptist churches