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a tithe given to the goddess athena peikon the potter dedicated this as a tithe to athena by a vow statuette of athena promachos with dedication meleso dedicated it to athena as a tithe 475 470 bc the esretu ešretū the ugarit and babylonian one tenth tax edit some specific instances of the mesopotamian tithe taken from the assyrian dictionary of the oriental institute of the university of chicago 11 referring to a ten percent 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 hermonax and his son dedicated me as a tithe of their works to apollo weight from didyma apollo of piombino mantiklos donated me as a tithe to the far shooter the bearer of the silver bow you phoebus apollo give something pleasing in return dedanite inscription law against tyranny both he and his descendants and his estate shall be public property and a tithe for the goddess tyre and carthage edit according to diodorus siculus the carthaginians who were originally tyrian colonists customarily sent melqart heracles in interpretatio graeca a tenth of all that was paid into the public revenue 12 hebrew bible edit main article tithes in judaism laws edit tithing in the temple by pierre monier 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 1 10 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 13 as regards other fruit and produce the biblical requirement to tithe is a source of debate terumah did not have a set amount but the rabbis suggested it be 1 50 of the crop first tithe was 1 10 of the crop terumah and terumat maaser were given to priests kohanim the first tithe was given to levites as priests and levites did not own or inherit a territorial patrimony 14 these tithes were their means of support the levites in turn separated terumat ma aser from their tithe 1 10 of the tithe or 1 100 of the crop the second tithe and poor tithe both 1 10 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 in year 7 private agriculture was prohibited all crops that grew were deemed ownerless and no tithes taken the second tithe was kept by the owner but had to be eaten at the site of the temple 13 if this was difficult the second could be redeemed for money which would be used to buy food at the temple site 15 the poor tithe was given to the strangers orphans and widows and distributed locally within thy gates 16 to support the levites and assist the poor an additional tithe mentioned in leviticus 27 32 33 is the cattle tithe which is to be sacrificed as a korban at the temple in jerusalem stories edit tithing is mentioned twice in the stories of the biblical patriarchs in genesis 14 20 abraham after rescuing lot met with melchizedek after melchizedek s blessing abraham gave him a tenth of everything he had obtained from battle 17 in genesis 28 16 22 jacob after his visionary dream of jacob s ladder and the promise that he will receive a blessing from god promises to worship god then the l ord shall be my god and to give god a tenth of his possessions 18 tithing is mentioned several times in the book of nehemiah which chronicles events in the latter half of the 5th century bc nehemiah 10 outlines the customs regarding tithing the levites were to receive one tenth the tithe in all our farming communities and a tithe of the tithe were to be brought by them to the temple for storage 19 nehemiah 13 4 19 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 19 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 20 the book of malachi has one of the most frequently quoted biblical passages about tithing citation needed god according to malachi 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 21 deuterocanonical edit further information deuterocanonical books and biblical apocrypha the deuterocanonical book of tobit provides an example of all three classes of tithes practiced during the babylonian captivity i would often go by myself to jerusalem on religious holidays as the law commanded for every israelite for all time i would hurry off to jerusalem and take with me the early produce of my crops a tenth of my flocks and the first portion of the wool cut from my sheep i would present these things at the altar to the priests the descendants of aaron i would give the first tenth of my grain wine olive oil pomegranates figs and other fruit to the levites who served in jerusalem for six out of seven years i also brought the cash equivalent of the second tenth of these crops to jerusalem where i would spend it every year i gave this to orphans and widows and to gentiles who had joined israel in the third year when i brought and gave it to them we would eat together according to the instruction recorded in moses law as deborah my grandmother had taught me tobit 1 6 8 judaism edit main article tithes in judaism orthodox jews continue to follow the biblical laws of tithes see above to a limited extent in rabbinic interpretation these agricultural laws apply only within the land of israel for produce grown in modern israel tithes terumot and maʿasrot are therefore still separated however due to the absence of the temple and the inability to observe the associated purity laws as well as uncertainty regarding verified priestly and levitical lineage the separated portions are generally not consumed and are instead disposed of in accordance with halakhic guidelines outside the land of israel these agricultural tithes are not practiced in their place a customary practice has developed of donating approximately one tenth of one s income to charity maʿaser kesafim this practice is widely observed but is generally regarded as a customary or ethical obligation rather than a direct continuation of the biblical agricultural tithe 22 23 the mishnah and talmud contain contain extensive discussions of the various types of tithes including the first tithe second tithe and the poor tithe and outline their application in different circumstances 24 animal tithes are not practiced in the modern era as they were dependent on the sacrificial system of the temple in jerusalem which is no longer standing 25 christianity edit see also stewardship theology a collection bag used in the lutheran church of sweden to collect a portion of ones tithes during the offertory in the new testament the letter to the hebrews recalls that abraham had paid a tenth of the spoils he recovered to melchizedek king of salem priest of the most high god cf genesis 14 20 26 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 27 tithes can be given to the church at once as is the custom in many christian countries with a church tax or distributed throughout the year during the part of western christian liturgies known as the offertory people often place a portion of their tithes sometimes along with additional offerings in the collection plate 28 2 corinthians 9 7 talks about giving cheerfully 2 corinthians 8 12 encourages giving what one can afford 1 corinthians 16 1 2 discusses giving weekly although this is a saved amount for jerusalem 1 timothy 5 17 18 exhorts supporting the financial needs of christian workers acts 11 29 promotes feeding the hungry wherever they may be and james 1 27 states that pure religion is to help widows and orphans 2 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 29 of those surveyed 87 of baptist believers 86 of pentecostal believers 81 of non denominational believers share this position denominational positions edit adventist churches edit 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 2 anabaptist churches edit 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 2 we depend on god s gracious gifts for food and clothing for our salvation and for life itself we do not need to hold on tightly to money and possessions but can share what god has given us the practice of mutual aid is a part of sharing god s gifts so that no one in the family of faith will be without the necessities of life whether through community of goods or other forms of financial sharing mutual aid continues the practice of israel in giving special care to widows orphans aliens and others in economic need deut 24 17 22 tithes and first fruit offerings were also a part of this economic sharing deut 26 compare matt 23 23 2 baptist churches edit 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 30 however article xiii of the baptist faith and message recognizes a christian obligation to contribute but does not specifically mention tithing as a requirement 31 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 32 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 after we have tithed 2 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 33 catholic church edit 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 34 but the catholic church no longer requires anyone to give ten percent of income 35 the church simply asks catholics to support the mission of their parish 36 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 35 37 lutheran churches edit the lutheran church missouri synod teaches that encourage s cheerful first fruit proportionate including but not limited to tithing living and giving in all areas of life by christian stewards 2 methodist churches edit the discipline of the allegheny wesleyan methodist connection which teaches the doctrine of the storehouse tithing holds 5 38 that all our people pay to god at least one tenth of all their increase as a minimum financial obligation and freewill offerings in addition as god has prospered them the tenth is figured upon the tither s gross income in salary or net increase when operating a business 38 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 2 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 39 moravian church edit the moravian church encourages its members to financially support the ministry of the church toward the goal of tithing 2 it deems it a sacred responsibility and genuine opportunity to be faithful stewards of all god has entrusted to us our time our talents and our financial resources 2 orthodox churches edit tithing in medieval eastern christianity did not spread so widely as in the west a constitution of the emperors leo i reigned 457 474 and anthemius reigned 467 472 apparently expected believers to make voluntary payments and forbade compulsion 40 the greek orthodox archdiocese of america teaches proportionate giving and tithing as normal practices of christian giving 2 pentecostal churches edit the pentecostal church of god teaches that we recognize the scriptural duty of all our people as well as ministers to pay tithes as unto the lord tithes should be used for the support of active ministry and for the propagation of the gospel and the work of the lord in general 2 the international pentecostal holiness church likewise instructs the faithful that 2 our commitment to jesus christ includes stewardship according to the bible everything belongs to god we are stewards of his resources our stewardship of possessions begins with the tithe all our members are expected to return a tenth of all their income to the lord 2 reformed churches edit the book of order of the presbyterian church usa states with respect to the obligation to tithe 41 giving has always been a mark of christian commitment and discipleship the ways in which a believer uses god s gifts of material goods personal abilities and time should reflect a faithful response to god s self giving in jesus christ and christ s call to minister to and share with others in the world tithing is a primary expression of the christian discipline of stewardship 41 the united church of christ a denomination in the congregationalist tradition teaches that 2 when we tithe we place god as our first priority we trust in god s abundance instead of worrying about not having enough 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