User Contributed Dictionary
Noun
tithes- Plural of tithe
Verb
tithes- third-person singular of tithe
Extensive Definition
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.
Old Testament origins
In the time of Abraham/Abram the Hebrew
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") ():-
- 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.
- 19. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth:
-
-
-
- (Genesis 14:18-20, Holy Bible, King James Version)
-
-
- 18. And Melchizedek king of Salem brought forth bread and wine:
and he was the priest of the most high God.
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 expresses the
tradition that Abram gave Melchizedek the tithes, and this is the
belief that is held by most Christians.
Biblically, tithes are received by priests and
high priests according to , the sons of Levi were commanded by God
to receive tithes, the sons of Levi were appointed to be priests
(). This is substantiated also in the Old Testament in that the
Levites were supposed to receive tithes. As mentioned in , Levites
were appointed to be priests. It is not likely that Melchizedek
gave tithes to Abram as some suggest because Abram was not in the
office of a priest, but Melchizedek was.
Later in the book of Genesis, Abraham's grandson
Jacob also
made a commitment to give God back a tenth of his increase().
The Esretu - the standard Babylonian one-tenth tax
Hebrew was 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.
In India sikh religion also provide for such
practice called "Duswanth" Means one tenth part of income to be
devoted for 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 3 year cycle. The first two years the tithes were a festival tithe that was to be brought to the city of Jerusalem. According to , the festival was a week long celebration during which each family would live in a tabernacle. Each family was to bring 1/10th their of harvest and livestock with them for the celebration, but if the family lived too far from Jerusalem, the tithe could be brought as money and they were to spend the tithe "to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish."The third year was called "the year of tithing"
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" to support the
Levites and assist the poor. The Levites, also known as the tribe
of Levi, were
descendants of the family of Aaron. They were
assistants to Aaron, his family, and the Israelite priests and did
not own or inherit a territorial patrimony . Their function in
society was that of temple functionaries 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. This also
includes the land tithe, which is found in . The land tithe could
be redeemed, or sold for money, but required an additional 20%
contribution, making the actual tithe 12% if paid in money.
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. People were actually appointed to collect
mandatory tithes and place them in specially designated chambers
which eventually came to be known as storehouses -.
Tithing in the Books of the (Minor) Prophets
The book of
Malachi has some of the most quoted Biblical versus on tithing,
. 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 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 of hosts.
- 12 Then all nations will call you blessed, for you will be a land of delight, says the of hosts.
- Revised Standard Edition
- 9 You are cursed with a curse, for you are robbing me; the whole nation of you.
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 the altar should live by the altar (1
Cor 9:13)), provision of some kind had necessarily 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. http://thetithe.org 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 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 . This refers back to the tithe Abram paid to Melchisedec. 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 serves to promote
giving over tithing. talks about giving cheerfully; encourages
giving what you can afford; discusses giving weekly; 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.
Tithing in the Middle Ages
Farmers had to offer a tenth of their harvest, while craftsmen had to offer a tenth of their production.In Europe, special barns were built in villages
order to store the tithe (Tithe Barn, in
German Zehntscheunen). These were often the largest building in the
village after the church. The priest or the collector (decimator)
collected the tithe, though usually tithers delivered their tithe
to a collection point themselves. Villages or homesteads were
documented as owing tithe. A requirement to tithe was usually
acquired by purchase, donation to the church, or when the
settlement was founded.
The Ebstorf Abbey in the Lüneburger Heathlands,
for example, was owed tithe from over 60 villages.
In the Middle Ages the tithe from the Old
Testament was expanded. One differentiated the Great Tithe from the
Little Tithe.
- The Great Tithe was analogous to the tithe in the Bible where one had to tithe on grain and large farm animals.
- The Little Tithe added fruits of the field: kitchen herbs, fruit, vegetables and small farm animals. Exactly what was tithable varied from place to place.
Other tithes appeared that varied from location
to location:
- Wine tithe (also called the wet tithe) upon wine cellars
- Hay tithe upon harvest hay
- Wood tithe upon cut wood
- Meat or blood tithe upon slaughtered animals or animal products such as eggs and milk
- Cleared-land tithe upon land that has been newly cleared for farming
After the Reformation the
tithe was taken over from the church by the state. In countries
such as Germany and Switzerland, this remained the case until the
19th century, when the tithe was abolished. In some cases the
abolishment of the tithe was accompanied by a one-time tax upon the
farmers. This lead many farmers into debt.
Modern-day teachings
In recent years, tithing has been taught in
Christian circles as a form of "stewardship" that God requires of
Christians. The primary argument is that God has never formally
"abolished" the tithe, and thus Christians should pay the tithe
(usually calculated at 10 percent of all gross income from all
sources), although at the Council
at Jerusalem the Apostles did not include it in the letter to
the Gentile believers (). The tithe is usually given to the local
congregation, though some teach that a part of the tithe can go to
other Christian ministries, so long as total giving is at least 10
percent. Some holding to prosperity
theology doctrines go even further, teaching that God will
bless those who tithe and curse those who do not.
Some scholars cite that since the account of
Abram giving tithe to the high priest occurred before the law was
given to Moses, the tithe does not fit into Mosaic Law and
therefore is relevant today. That interpretation, however, is
suspect since Abram also practised circumcision before the
Mosaic law came into being, but that practice has itself been
de-emphasized in the New Testament church. It is therefore a much
better interpretation, both similar to circumcision and the
observation of the Sabbath, that the
practise of tithing (that is compulsory giving of 10% of one's
income) is no longer applicable to the New Testament church.
Instead church members are encouraged "to give as the Lord has
prospered (them)” [I Corinthians 16:2], and "every man according as
he purposeth in his heart, so let him give; not grudgingly, or of
necessity: for God loveth a cheerful giver” [II Corinthians
9:7].
Opponents of tithing argue that the only Biblical
references to the tithe occurred (or referenced events that
occurred) during the period of Mosaic Law, applicable only to Jews.
They further argue that Jesus taught He came to "fulfill" the Law,
which they believe occurred at His crucifixion, and therefore
Christians are no longer obligated to pay a minimum amount, but
should give only as God specifically directs them to do (which may
be more or less than 10 percent) 2 Corinthians 8 & 9. Further,
opponents hold that the "blessing/cursing" teachings used in
prosperity theology would result in God being able to be "bribed"
or acting as an "extortionist". In addition, the blessings / curse
point of view invalidates the gospel, i.e. if one is cursed, then
Christ could not have been a "curse on our behalf" and if we can
get more blessing by tithing, then we cannot possibly have "all
Spiritual blessings in Christ" (Galatians 3:13; Ephesians 1:3). If
it's true that all giving should be non-compulsory and rooted in
the Christ in each believer, then tithing is moot.
Proponents argue that one cannot throw out the
Law in the name of "fulfillment" because that also would cause the
argument that Christians are no longer obligated to live a holy
lifestyle according to the ten commandments, which scholars agree
is not the intention of Jesus' teachings that He came to "fulfill"
the Law.
Governmental collection of religious offerings and taxes
Austria
Church tax is
compulsory in Austria and Catholics can be sued by the Church for
not paying it. Anyone who wants to stop paying it has to declare in
writing, at their local municipal council, that they are leaving
the Church. They are then crossed off the Church registers and can
no longer receive the sacraments. The tax amounts to about 1% of
the income.
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.
England
The right to receive tithes was granted to the
English churches by King
Ethelwulf in 855. The Saladin
tithe was a royal tax, but assessed using ecclesiastical
boundaries, in 1188. Tithes were
given legal force by the Statute
of Westminster of 1285. Adam Smith
criticised the system in The
Wealth of Nations (1776), arguing that a
fixed rent would encourage peasants to farm more efficiently. The
Dissolution of the Monasteries led to the transfer of many
tithe rights from the Church to secular landowners, and then in the
1530s to the
Crown. The system ended with the
Tithe Commutation Act 1836, which replaced tithes with a rent
charge decided by a Tithe Commission. The records of land
ownership, or Tithe Files, made by the Commission are now a
valuable resource for historians.
At first this commutation reduced problems to the
ultimate payers by 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-Anglicans.
The rent charges paid to landowners were
converted by the Tithe Commutation Act to
annuities paid to the state through the Tithe Redemption
Commission. The payments were transferred in 1960 to the Board of
Inland
Revenue, and finally terminated by the Finance
Act 1977.
Finland
Members of state churches pay a church tax of
between 1% and 2.25% of income, depending on the municipality.
Church taxes are integrated into the common national taxation
system.
France
In France, the tithes
-- called "la dîme" -- were a land tax. Originally a voluntary tax,
in 1585 the "dîme" became mandatory. In principle, unlike the
taille, the "dîme" was
levied on both noble and non-noble lands. The dîme was divided into
a number of types, including the "grosses dîmes" (grains, wine,
hay), "menues" or "vertes dîmes" (vegetables, poultry), "dîmes de
charnage" (veal, lamb, pork). Although the term "dîme" comes from
the Latin decima [pars] ("one tenth", same origin for U.S. coin
dime), the "dîme" rarely reached this percentage and (on the
whole) it was closer to 1/13th of the agricultural
production.
The "dîme" was originally meant to support the
local parish, but by the 16th century many "dîmes" went directly to
distant abbeys, monasteries, and bishops, leaving the local parish
impoverished, and this contributed to general resentment. In the
Middle Ages, some monasteries also offered the "dîme" in homage to
local lords in exchange for their protection (see Feudalism) (these
are called "dîmes inféodées"), but this practice was forbidden by
the Lateran Council of 1179.
Germany
Germany levies a
church
tax, on all persons declaring themselves to be Christians, of
roughly 8-9% of the 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 amongst
Catholic, Lutheran, and other Protestant Churches. In 1933 Hitler
had the entry "church tax" added to the official tax card, which
meant that the tax could now be deducted by the employer like any
of the other taxes.
Some believe that the church taxation system was
established or started through the Concordat of 1933 signed between
the Holy See and the Third Reich. This is a simple misunderstanding
or misrepresentation of §13 of the Appendix (The Supplementary
Protocol) of the Concordat (Schlußprotokoll, §13). The article
reads: „Es besteht Einverständnis darüber, daß das Recht der
Kirche, Steuern zu erheben, gewährleistet bleibt.“, (refer to
External Links). In English, this translates to: It is understood
that the Church retains the right to levy Church taxes, (refer to
External Links). Notice that §13 states that the Church "retains
the right" or, in German, "gewährleistet bleibt". The church tax
(Kirchensteuer)
actually traces its roots back as far as the Reichsdeputationshauptschluss
of 1803. Today its legal basis is §140 of the Grundgesetz
(the German "constitution") in connection with article 137 of the
Weimar
constitution.
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.
Ireland
Tithes were introduced after the
Norman conquest of 1169-1172, and were specified in the
papal
bull Laudabiliter
as a duty to: ...pay yearly from every house the pension of one
penny to St Peter, and to keep and preserve the rights of the
churches in that land whole and inviolate. However, collection
outside the Norman area of control was sporadic.
From the Reformation in
the 1500s, most Irish people chose to remain Roman
Catholic and had by now to pay tithes valued at about 10% 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.
The collection of tithes was violently resisted
in the period 1831-36, known as the Tithe War.
Thereafter, tithes were reduced and added to rents. With the
disestablishment of the Church of Ireland in 1869, tithes were
abolished.
Italy (Eight per Thousand)
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.
Under this law Italian taxpayers are able to
declare that 0.8% ('eight per thousand') of their taxes go to a religious confession or, alternatively,
to a social
assistance scheme run by the Italian State. This declaration is
made on the IRPEF form. People
are not required to declare a recipient; in that case the law
stipulates that this undeclared amount be distributed among the
normal recipients of such taxes in proportion to what they have
already received from explicit declarations. Only the Catholic
Church and the Italian State have agreed to take this undeclared
portion of the tax.
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
Jewish
Communities, the Lutherans, the
Seventh-day Adventist Church and the Assemblies
of God in Italy.
The tax was divided up as follows:
- 87.17% Catholic Church
- 10.35% Italian State
- 1.21% Waldenses
- 0.46% Jewish Communities
- 0.32% Lutherans
- 0.28% Adventists of the Seventh Day
- 0.21% Assemblies of God in Italy
In 2000 the Catholic
Church raised almost a billion euros, while the Italian State
received about 100 million euros.
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 statute 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 the
Abolition of Feudal Tenure etc. (Scotland) Act 2000.
Spain and Latin America
Both the tithe (diezmo), a tax of 10% on all agricultural production, and "first fruits" (primicias), an additional harvest tax, were collected in Spain throughout the medieval and early modern periods for the support of local Catholic parishes. 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 Latin American countries, including Mexico, soon after independence from Spain (which started in 1810); others, including Argentina and Peru still collect tithes today for the support of the Catholic Church. The tithe was abolished in Spain itself in 1841.Sweden
Until the year 2000, Sweden had a mandatory church tax to be paid if one did belong to the Church of Sweden which had been funneling about $500 million annually to the church. Due to change in legislation, the tax was withdrawn in year 2000. However, the Swedish government has agreed to continue collecting from individual taxpayers the annual payment that has always gone to the church. But now the tax will be an optional checkoff box on the tax return. The government will allocate the money collected to Catholic, Muslim, Jewish and other faiths as well as the Lutherans, with each taxpayer directing where his or her taxes should go.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%) 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.
United States
The United States has never collected a church
tax or mandatory tithe on its citizens, which is generally
specified in the
1st Amendment (specifically the
Establishment Clause) to the US Constitution. 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. However, churches are required to withhold Federal and state
income tax from their employees along with the employee's share of
Social Security and Medicare
taxes, and pay the employer's share of the latter two taxes, unless
the employee is an ordained minister.
Religious organizations
Actual collection procedures vary from church to
church, from the common, strictly voluntary practice of "passing
the plate" in Catholic and mainline Protestant churches, to formal,
church-mediated tithing in some conservative Protestant churches
(as well as the
LDS Church), to membership fees as practiced in many Jewish
congregations. There is no government involvement in church
collections (though some contributions are considered tax-exempt as
charity donations), but due to less-strict income and tax reporting
requirements for religious groups, some churches have been placed
under legal and media scrutiny for their spending habits.
Juridical sense
The non-economic, juridical sense of "tithing" is in reference to the Anglo-Norman practice of dividing the population into groups of ten men who were responsible for policing each other; if one broke the law, the other nine were responsible for chasing him down, or would face legal punishment themselves. In his 1595 essay A View of the Present State of Ireland, Edmund Spenser, best noted for his colossal poem The Faerie Queen recommended that the Anglo-Norman practice of tithing be revived and implemented in the rebellious territories of Ireland. The Anglo-Norman practice of tithing was also linked to the evolution of the juridical concept of murder; the penalties for killing a Norman were four times as great as the penalties for killing anyone else. It was presumed that any person murdered should be considered as if he were Norman, unless it could be proven otherwise. The higher communal payment of blood money (wergild) for killing a Norman bore the special designation murdrum, from which the modern English word "murder" is derived.See also
- Church of the Tithes in Kiev
- Peter's Pence
- Status of religious freedom by country
- Zakat the Islamic concept of tithing and alms
References
- Albright, W. F. and Mann, C. S. Matthew, The Anchor Bible, Vol. 26. Garden City, New York, 1971.
- The Assyrian Dictionary of the Oriental Institute of the University of Chicago, Vol. 4 "E." Chicago, 1958.
- Fitzmyer, Joseph A. The Gospel According to Luke, X-XXIV, The Anchor Bible, Vol. 28A. New York, 1985.
- LMLK--A Mystery Belonging to the King vol. 1
- Speiser, E. A. Genesis, The Anchor Bible, Vol.1. Garden City, New York, 1964.
- Kelly, Russell Earl, "Should the Church Teach Tithing? A Theologian's Conclusions about a Taboo Doctrine," IUniverse, 2001.
External links
- Tithe and Offerings - New Testament Tithing and Stewardship
- Should the New Testament Church Teach Tithing?
- Should Christians Tithe?
- Tithing: Low-Realm, Obsolete & Defunct
- Quick Biblical answers on tithing
- The Tithe That Binds
- Catholic Giving
- Jewish Law of Tithing
- Halachic Tithe Calculator
- Seventh-day Adventist Guidelines on the Use of Tithe
- Tithing vs. Giving - TruthOrTradition.com
- Baptist article on tithing
- Is Tithing for Christians?
- Tithing - An Old Temporary Law?
- Thief In The Night Tithe, the most golden of all calves.
tithes in Catalan: Delme
tithes in Czech: Desátek
tithes in Danish: Tiende
tithes in German: Zehnt
tithes in Spanish: Diezmo
tithes in Esperanto: Dekonaĵo
tithes in French: Dîme
tithes in Galician: Décimo (imposto)
tithes in Korean: 십일조
tithes in Icelandic: Tíund
tithes in Italian: Decima
tithes in Hebrew: מעשר כספים
tithes in Luxembourgish: Zéngten
tithes in Lithuanian: Dešimtinė
tithes in Dutch: Tiende
tithes in Japanese: 十分の一税
tithes in Norwegian: Tiende
tithes in Norwegian Nynorsk: Tiend
tithes in Polish: Dziesięcina
tithes in Portuguese: Dízimo
tithes in Russian: Десятина
tithes in Finnish: Kymmenykset
tithes in Swedish: Tionde
tithes in Ukrainian: Десятина
tithes in Walloon: Déme
tithes in Chinese: 十一奉獻