Free US Law Dictionary

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 Jewish or 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 a non-economic, juridical sense, that dates back to the Middle Ages. See Tithing (criminal law)

Biblical teachings appear to indicate that although tithing was practiced extensively in the Old Testament, it was never practiced nor taught within the first-century Church. Instead the New Testament scriptures seem to teach the concept of "freewill offerings" as a means of supporting the church (see I Corinthians 16:2 and II Corinthians 9:7). In fact the earliest groups sold everything they had and held it in common to be used for the furtherance of the Gospel (Acts 2:44-47). Such practices are testified to in the Acts of the Apostles. Also in Acts one can find a narrative relating to a man and wife who promised to sell a piece of property and donate it to the Church. Instead they only brought part of the selling price before the Lord and were struck dead for lying to God (Acts 5:4). These were clear examples that the first-century Church did not establish nor insist on a 10% (or tithe) rule but instead emphasized freewill giving. Clearly the Church believed in making offerings of money or goods to God dependent upon the conscience of its members.

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. As tithing was only a requirement found in the Old Testament, some consider it to be a practice that has no place in modern Christianity. Others, such as Word of Faith advocates, espouse that tithing, which is inspired in the individual by God, will enable blessings, usually financial, with references to ten or hundredfold increases. Some organizations, such as The Church of Jesus Christ of Latter-day Saints expect active members to pay an honest or full tithe.