Tithe

A tithe 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". 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. 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. William W. Hallo recognises comparisons for Israel with its ancient Near Eastern environment; however, as regards tithes, comparisons with other ancient Near Eastern evidence is ambiguous, and Ancient Near Eastern literature provides 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:

Tyre and Carthage

According to Diodorus Siculus, the Carthaginians, who were originally Tyrian colonists, customarily sent Melqart a tenth of all that was paid into the public revenue.

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. 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 ; 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.
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. The second tithe was kept by the owner, but had to be eaten at the site of the Temple. 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, Abraham, after rescuing Lot, met with Melchizedek. After Melchizedek's blessing, Abraham gave him a tenth of everything he has obtained from battle.
In, Jacob, after his visionary dream of Jacob's Ladder and receiving a blessing from God, promises 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 "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 quoted Biblical passages about tithing. God 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

continue to follow the biblical laws of tithes to a limited extent. As understood by the rabbis, these laws never applied and do not apply outside the Land of Israel. For produce grown in modern Israel, the tithes are separated but not given, as no Jew can prove they are a priest or Levite and thus entitled to the produce. Instead, a custom has arisen to tithe 10% of one's earnings to charity.
The Mishnah and Talmud contain analysis of the first tithe, second tithe and poor tithe.
Animals are not tithed in the modern era when the Temple is not standing.

Christianity

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, or distributed throughout the year; during the part of Western Christian liturgies known as the offertory, people often place a portion of their tithes in the collection plate.
talks about giving cheerfully, encourages giving what one 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.
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. 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

The Southern Baptist Convention resolved in 2013 to "exhort all Southern Baptists to tithe cheerfully and give sacrificially as good stewards of God's blessings to their local churches." However, Article XIII of the Baptist Faith and Message recognizes a Christian obligation to contribute but does not specifically mention tithing as a requirement. Other Southern Baptists do not observe a tithe, only an offering. Representing Southern Seminary, Professor Tom Schreiner states, "Is a tithe required? I would say no, because a tithe is part of the Mosaic covenant."
The National Baptist Convention of America teaches that "Baptists believe that a proper sense of stewardship begins with the 'tithe'; a presentation of which belongs to Him. 'The tithe is the Lord's.' We have not given as a result of presenting the tithe. Our giving begins with the offering ."
The Treatise of the National Association of Free Will Baptists, Chapter XVI, specifically states that both the Old and New Testaments "teach tithing as God's financial plan for the support of His work."

Catholic Church

The Council of Trent, which was held after the Reformation, taught that "tithes are due to God or to religion, and that it is sacrilegious to withhold them", but the Catholic Church no longer requires anyone to give ten percent of income. The Church simply asks Catholics to support the mission of their parish. According to the Catechism of the Catholic Church "The faithful also have the duty of providing for the material needs of the Church, each according to his own abilities"

Lutheran churches

The Lutheran Church–Missouri Synod teaches that "Encourage cheerful, first-fruit, proportionate living and giving in all areas of life by Christian stewards".

Methodist churches

The Discipline of The Allegheny Wesleyan Methodist Connection, which teaches the doctrine of the Storehouse Tithing, holds:
The Book of Discipline of the United Methodist Church states that it is the responsibility of ecclesiastics to "educate the local church that tithing is the minimum goal of giving in The United Methodist Church."
The Church of the Nazarene teaches Storehouse Tithing, in which members are asked to donate one-tenth of their income to their local church—this is to be prioritized before giving an offering to apostolates or charities.