Of Tithes

Of Tithes — St. Thomas Aquinas asks: Whether men are bound to pay tithes under a necessity of precept?; Whether men are bound to pay tithes of all things?; Whether tithes should be paid to the clergy?; Whether the clergy also are bound to pay tithes?.

Next we must consider tithes, under which head there are four points of inquiry:

Article 1: Whether men are bound to pay tithes under a necessity of precept?

Augustine [*Append. Serm. cclxxcii], whose words are quoted 16, qu. i [*Can. Decimae], says: "It is a duty to pay tithes, and whoever refuses to pay them takes what belongs to another."

In the Old Law tithes were paid for the sustenance of the ministers of God. Hence it is written (Malach. 3:10): "Bring all the tithes into My [Vulg.: 'the'] store-house that there may be meat in My house." Hence the precept about the paying of tithes was partly moral and instilled in the natural reason; and partly judicial, deriving its force from its divine institution. Because natural reason dictates that the people should administer the necessaries of life to those who minister the divine worship for the welfare of the whole people even as it is the people's duty to provide a livelihood for their rulers and soldiers and so forth. Hence the Apostle proves this from human custom, saying (1 Cor. 9:7): "Who serveth as a soldier at any time at his own charge? Who planteth a vineyard and eateth not of the fruit thereof?" But the fixing of the proportion to be offered to the ministers of divine worship does not belong to the natural law, but was determined by divine institution, in accordance with the condition of that people to whom the law was being given. For they were divided into twelve tribes, and the twelfth tribe, namely that of Levi, was engaged exclusively in the divine ministry and had no possessions whence to derive a livelihood: and so it was becomingly ordained that the remaining eleven tribes should give one-tenth part of their revenues to the Levites [*Num. 18:21] that the latter might live respectably; and also because some, through negligence, would disregard this precept. Hence, so far as the tenth part was fixed, the precept was judicial, since all institutions established among this people for the special purpose of preserving equality among men, in accordance with this people's condition, are called "judicial precepts." Nevertheless by way of consequence these institutions foreshadowed something in the future, even as everything else connected with them, according to 1 Cor. 12, "All these things happened to them in figure." In this respect they had something in common with the "ceremonial precepts," which were instituted chiefly that they might be signs of the future. Hence the precept about paying tithes foreshadowed something in the future. For ten is, in a way, the perfect number (being the first numerical limit, since the figures do not go beyond ten but begin over again from one), and therefore he that gave a tenth, which is the sign of perfection, reserving the nine other parts for himself, acknowledged by a sign that imperfection was his part, and that the perfection which was to come through Christ was to be hoped for from God. Yet this proves it to be, not a ceremonial but a judicial precept, as stated above.

There is this difference between the ceremonial and judicial precepts of the Law, as we stated above (), that it is unlawful to observe the ceremonial precepts at the time of the New Law, whereas there is no sin in keeping the judicial precepts during the time of grace although they are not binding. Indeed they are bound to be observed by some, if they be ordained by the authority of those who have power to make laws. Thus it was a judicial precept of the Old Law that he who stole a sheep should restore four sheep (Ex. 22:1), and if any king were to order this to be done his subjects would be bound to obey. In like manner during the time of the New Law the authority of the Church has established the payment of tithe; thus showing a certain kindliness, lest the people of the New Law should give less to the ministers of the New Testament than did the people of the Old Law to the ministers of the Old Testament; for the people of the New Law are under greater obligations, according to Mat. 5:20, "Unless your justice abound more than that of the Scribes and Pharisees, you shall not enter into the kingdom of heaven," and, moreover, the ministers of the New Testament are of greater dignity than the ministers of the Old Testament, as the Apostle shows (2 Cor. 3:7,8).

Accordingly it is evident that man's obligation to pay tithes arises partly from natural law, partly from the institution of the Church; who, nevertheless, in consideration of the requirements of time and persons might ordain the payment of some other proportion.

This suffices for the Reply to the First Objection.

Article 2: Whether men are bound to pay tithes of all things?

It is written (Gn. 28:22): "Of all things that Thou shalt give to me, I will offer tithes to Thee."

In judging about a thing we should look to its principle. Now the principle of the payment of tithes is the debt whereby carnal things are due to those who sow spiritual things, according to the saying of the Apostle (1 Cor. 9:11), "If we have sown unto you spiritual things, is it a great matter if we reap your carnal things?" [thus implying that on the contrary "it is no great matter if we reap your carnal things"] [*The phrase in the brackets is omitted in the Leonine edition]. For this debt is the principle on which is based the commandment of the Church about the payment of tithes. Now whatever man possesses comes under the designation of carnal things. Therefore tithes must be paid on whatever one possesses.

Article 3: Whether tithes should be paid to the clergy?

It is written (Num. 18:21): "I have given to the sons of Levi all the tithes of Israel for a possession, for the ministry wherewith they serve Me in the Tabernacle." Now the clergy are the successors of the sons of Levi in the New Testament. Therefore tithes are due to the clergy alone.

Two things have to be considered with regard to tithes: namely, the right to receive tithes, and the things given in the name of tithes. The right to receive tithes is a spiritual thing, for it arises from the debt in virtue of which the ministers of the altar have a right to the expenses of their ministry, and temporal things are due to those who sow spiritual things. This debt concerns none but the clergy who have care of souls, and so they alone are competent to have this right.

On the other hand the things given in the name of tithes are material, wherefore they may come to be used by anyone, and thus it is that they fall into the hands of the laity.

Article 4: Whether the clergy also are bound to pay tithes?

A decretal of Pope Paschal [*Paschal II] says: "It is a new form of exaction when the clergy demand tithes from the clergy" [*Cap. Novum genus, de Decimis, etc.].

The cause of giving cannot be the cause of receiving, as neither can the cause of action be the cause of passion; yet it happens that one and the same person is giver and receiver, even as agent and patient, on account of different causes and from different points of view. Now tithes are due to the clergy as being ministers of the altar and sowers of spiritual things among the people. Wherefore those members of the clergy as such, i.e. as having ecclesiastical property, are not bound to pay tithes; whereas from some other cause through holding property in their own right, either by inheriting it from their kindred, or by purchase, or in any other similar manner, they are bound to the payment of tithes.

Hence the Reply to the First Objection is clear, because the clergy like anyone else are bound to pay tithes on their own lands to the parish church, even though they be the clergy of that same church, because to possess a thing as one's private property is not the same as possessing it in common. But church lands are not tithable, even though they be within the boundaries of another parish.