Tithing

Giving tithes and offerings in church.
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Tithing refers to the practice of donating a portion of one’s revenue to a church, religious organization or other charitable entity. Derived from the Old English word for one-tenth, a tithe represented a percentage of income or agricultural yield that an individual contributed regularly to ecclesiastical authorities. Historically, these funds helped support the livelihoods of priests and other religious leaders, maintained the upkeep of churches and provided aid to people living in poverty. The act of donating a portion of one’s wealth also held powerful symbolic value – an acknowledgement that one’s prosperity and good fortune derives from God. 

The earliest reference to tithing occurs in the Old Testament Book of Genesis. Following his victory over a coalition of Mesopotamian kings, the patriarch Abraham gives one-tenth of the spoils of battle to the high priest Melchizedek in gratitude for Melchizedek’s hospitality toward his soldiers. This practice later became codified within Mosaic Law – the legal framework of Jewish society laid out in the Torah – in the form of an annual tribute to the Levites, a priestly group who presided over religious life in the community. During this era, other ancient cultures – including the Babylonians, Phoenicians and Athenians – observed similar codes of mandatory giving. 

Although tithing doesn’t appear as a formal duty in the New Testament, as Christianity spread the practice gradually became a fundamental requirement of religious life. The tithe became an official Christian obligation during the Synod of Mâcon in 585 C.E. and was later codified into secular law throughout Europe. Tithing persisted among reformed Christian groups that emerged from the Protestant Reformation, although these donations were often directed toward secular authorities. 

Tithing in Europe remained widespread until the French Revolution of 1789, when the practice was abolished in France. With the 1836 passage of the Tithe Act in England, the tithe was converted into a tax based on the average value of agricultural produce over a seven-year period; this tax was ultimately repealed a century later. Irish religious authorities eliminated the tithing obligation following the formation of the Church of Ireland in 1871, and the practice ended in Italy in 1887. 

Although tithing remains mandatory within the Church of Latter Day Saints (LDS) and the Seventh-Day Adventist Church, it is no longer widely practiced among mainstream Christian denominations. Even so, the ritual of making regular donations to the church is still a vital aspect of Christian life in the 21st century. While the strict observance of tithing has faded, the spirit behind it continues to guide faith-based generosity to this day.

Contributor: Stephen Meyer

Source type Full citation Link (DOI or URL)
Publication

Dodds, Ben. “Managing Tithes in the Late Middle Ages.” Agricultural History Review 53, no. 2 (2005): 125-40.

https://www.jstor.org/stable/40276023
Publication

Herman, Menahem. “Tithe as Gift: The Biblical Institution in Light of Mauss’s ‘Prestation Theory.’” AJS Review 18, no. 1 (1993): 51-73.

https://www.jstor.org/stable/1486798
Publication

James, Russell N., III. “Tithing and Religious Charitable Giving in America.” Applied Economics 43, no. 19 (2011): 2441-50.

https://doi.org/10.1080/00036840903213384
Publication

Shuler, Eric. “Caesarius of Arles and the Development of the Ecclesiastical Tithe: From a Theology of Almsgiving to Practical Obligations.” Traditio 67 (2012): 43-69.

https://www.jstor.org/stable/24712361
Publication

Udoh, Fabien E. “Tithes in the Second Temple Period.” In To Caesar What Is Caesar’s: Tribute, Taxes, and Imperial Administration in Early Roman Palestine, 244-78. Providence: Brown Judaic Studies, 2020.

https://www.jstor.org/stable/j.ctvzgb9hm.12